Global Expatriate Policy - Phillips...

Phillips 66Global Expatriate Policy

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Phillips 66

Global Expatriate Policy

Refer to Intranet for most current version of policy

Table of Contents


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INTRODUCTION...................................................................................................................................................................6

ELIGIBILITY ...........................................................................................................................................................................6PHILOSOPHY ..........................................................................................................................................................................6PURPOSE ................................................................................................................................................................................6CHANGES TO THE POLICY ......................................................................................................................................................7EXCEPTIONS TO POLICY .........................................................................................................................................................7

DEFINITIONS ........................................................................................................................................................................8

Approved Eligible Dependents..........................................................................................................................................8Base Salary........................................................................................................................................................................8Benefits Base .....................................................................................................................................................................8Company ...........................................................................................................................................................................8Employee...........................................................................................................................................................................8Expatriate ..........................................................................................................................................................................8Home Country ...................................................................................................................................................................8Host Country .....................................................................................................................................................................8International Assignment ..................................................................................................................................................9Point of Departure (Origin) ..............................................................................................................................................9

EMPLOYMENT BENEFITS...............................................................................................................................................10

LONG-TERM BENEFITS ........................................................................................................................................................10SHORT-TERM BENEFITS .......................................................................................................................................................10SOCIAL SECURITY PROGRAMS .............................................................................................................................................10OTHER HOST COUNTRY BENEFITS .......................................................................................................................................10OCCUPATIONAL ILLNESS OR INJURY ....................................................................................................................................11STATUTORY COVERAGE IN COUNTRY OF ASSIGNMENT .......................................................................................................11

PRE-ASSIGNMENT.............................................................................................................................................................12

PRE-ASSIGNMENT PLANNING TRIPS TO HOST COUNTRY..................................................................................12

MEDICAL EXAMINATIONS.............................................................................................................................................13

TYPES OF MEDICAL EXAMS .................................................................................................................................................13PRE-ASSIGNMENT PHYSICALS .............................................................................................................................................13PERIODIC PHYSICALS ...........................................................................................................................................................14TRANSFER BETWEEN INTERNATIONAL LOCATIONS...............................................................................................................14REPATRIATION PHYSICALS ..................................................................................................................................................14IMMUNIZATIONS ..................................................................................................................................................................14TRAVEL KITS .......................................................................................................................................................................14

EAP (EMPLOYEE ASSISTANCE PROGRAM) ..............................................................................................................14

PASSPORTS, VISAS, WORK PERMITS..........................................................................................................................15

CROSS-CULTURAL ORIENTATION ..............................................................................................................................16

WILLS....................................................................................................................................................................................16

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TRANSFER OF FUNDS ......................................................................................................................................................16

RELOCATION .....................................................................................................................................................................18

MISCELLANEOUS EXPENSE ALLOWANCE...............................................................................................................18

COVERED ITEMS ..................................................................................................................................................................18DUAL CAREER COUPLE BOTH EMPLOYED BY PHILLIPS 66 ......................................................................................................19AMOUNT PAID UPON ASSIGNMENT TO A NEW LOCATION ....................................................................................................19

HOUSING ASSISTANCE....................................................................................................................................................19

SALE OF THE HOME COUNTRY PROPERTY ...........................................................................................................................19HOME MANAGEMENT ASSISTANCE......................................................................................................................................20LEASE CANCELLATION ........................................................................................................................................................20HOST COUNTRY HOUSING ...................................................................................................................................................20

AUTOMOBILE ASSISTANCE...........................................................................................................................................21

SELLING THE HOME COUNTRY VEHICLES ............................................................................................................................21PURCHASING A VEHICLE IN THE HOST COUNTRY ................................................................................................................22SELLING THE HOST COUNTRY VEHICLE...............................................................................................................................22COMPANY PROVIDED VEHICLES ..........................................................................................................................................24

SHIPMENT & STORAGE OF HOUSEHOLD GOODS AND PERSONAL EFFECTS ...............................................24

RESTRICTIONS......................................................................................................................................................................24ENTITLEMENT ......................................................................................................................................................................24METHOD OF SHIPMENT AND WEIGHT/VOLUME ALLOWANCE ..............................................................................................25LONG-TERM ASSIGNMENTS .................................................................................................................................................25CHANGES IN FAMILY STATUS AND SUPPLEMENTAL SHIPMENTS..........................................................................................25STORAGE OF HOUSEHOLD GOODS IN HOME COUNTRY ........................................................................................................26DEPENDENT REPATRIATION SHIPMENT – COLLEGE OR PERSONAL........................................................................................26REPATRIATION OR RE-ASSIGNMENT ....................................................................................................................................26REPATRIATION AND STORAGE .............................................................................................................................................26INSURANCE ..........................................................................................................................................................................27RESTRICTED ITEMS ..............................................................................................................................................................27IMPORT/CUSTOMS DUTIES ...................................................................................................................................................28PAYMENT OF SHIPPING COSTS .............................................................................................................................................28LOSS AND DAMAGE CLAIMS ................................................................................................................................................28SHIPMENT OF HOUSEHOLD PETS .........................................................................................................................................29

APPLIANCE ALLOWANCE..............................................................................................................................................29

IN-TRANSIT EXPENSES....................................................................................................................................................29

CLASS OF AIR TRAVEL.........................................................................................................................................................30TRAVEL BETWEEN HOME AND HOST COUNTRY ...................................................................................................................31VACATION IN CONJUNCTION WITH EXPATRIATION/REPATRIATION .....................................................................................31

TEMPORARY LIVING EXPENSES .................................................................................................................................32

HOME COUNTRY ..................................................................................................................................................................32

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HOST COUNTRY ...................................................................................................................................................................32LEASED TRANSPORTATION – HOME AND HOST COUNTRY...................................................................................................32

ON ASSIGNMENT...............................................................................................................................................................34

SUMMARY OF EXPATRIATE COMPENSATION COMPONENTS...........................................................................34

BASE SALARY ......................................................................................................................................................................34EXPATRIATE PREMIUM ........................................................................................................................................................34COMMODITIES AND SERVICE ALLOWANCE (C&S)...............................................................................................................36HOUSING AND UTILITIES (H&U) DEDUCTION .....................................................................................................................37HOST COUNTRY HOUSING – COMPANY PROVIDED ..............................................................................................................37AUTOMOBILE COST FACTOR (ACF DEDUCTION).................................................................................................................38TAX EQUALIZATION.............................................................................................................................................................39DUAL CAREER COUPLE BOTH EMPLOYED BY PHILLIPS 66 AS EXPATRIATES............. ..............................................................40DUAL CAREER COUPLE EMPLOYED BY PHILLIPS 66 AND ANOTHER COMPANY AS EXPATRIATES .........................................41

VACATIONS.........................................................................................................................................................................42

ELIGIBILITY .........................................................................................................................................................................42UNTAKEN VACATION ENTITLEMENT ...................................................................................................................................43VACATION REIMBURSEMENT ...............................................................................................................................................43VACATION TRAVEL ALLOWANCE (VTA).............................................................................................................................43VACATION TRAVEL TIME.....................................................................................................................................................44INTERIM LEAVE – REST & RELAXATION (R&R) ..................................................................................................................45

MEDICAL COVERAGE IN HOST COUNTRY LOCATIONS ......................................................................................46

MEDICAL PLAN ENROLLMENT .............................................................................................................................................46MEDICAL COSTS NOT COVERED BY COMPANY....................................................................................................................46

LANGUAGE INSTRUCTION.............................................................................................................................................46

EDUCATION ........................................................................................................................................................................47

ELIGIBILITY .........................................................................................................................................................................47FEES COVERED ....................................................................................................................................................................47FEES NOT COVERED.............................................................................................................................................................47SPECIAL EDUCATIONAL NEEDS............................................................................................................................................47HOME SCHOOL.....................................................................................................................................................................48BOARDING SCHOOLS............................................................................................................................................................48TUTORING ............................................................................................................................................................................49CONTINUED EDUCATION AFTER EMPLOYEE REPATRIATION ................................................................................................49HIGHER EDUCATION/POST SECONDARY EDUCATION ..........................................................................................................50TRAVEL FOR UNIVERSITY/POST SECONDARY AGED CHILDREN...........................................................................................50TRAVEL FOR NON-CUSTODIAL CHILDREN ...........................................................................................................................51

WORK ENVIRONMENT IN HOST COUNTRY .............................................................................................................51

HOLIDAYS ............................................................................................................................................................................51WORK SCHEDULE ................................................................................................................................................................51OTHER EMPLOYMENT ..........................................................................................................................................................52

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SPOUSAL ASSISTANCE ....................................................................................................................................................52

LEAVE OF ABSENCE .............................................................................................................................................................52FINANCIAL ASSISTANCE ......................................................................................................................................................52

MARRIED, UNACCOMPANIED STATUS ......................................................................................................................53

VISITATION TRIPS ................................................................................................................................................................53OTHER ASSIGNMENT CONSIDERATIONS...............................................................................................................................55

MATERNITY........................................................................................................................................................................56

EXPECTANT SPOUSE.............................................................................................................................................................56ENTITLEMENT OF EMPLOYEE WITH EXPECTANT SPOUSE .....................................................................................................57EXPECTANT EMPLOYEE .......................................................................................................................................................57

COMPASSIONATE LEAVE...............................................................................................................................................58

DEATH OR SERIOUS/CRITICAL ILLNESS OF A FAMILY MEMBER ...........................................................................................58SERIOUS/CRITICAL ILLNESS OF AN EXPATRIATE OR APPROVED DEPENDENT ......................................................................59DEATH OF EXPATRIATE........................................................................................................................................................59DEATH OF APPROVED DEPENDENT ......................................................................................................................................59

REPATRIATION..................................................................................................................................................................61

GUIDELINES .........................................................................................................................................................................61ELIGIBILITY FOR MISCELLANEOUS EXPENSE ALLOWANCE UPON REPATRIATION ................................................................62PURCHASE OF A HOME COUNTRY RESIDENCE UPON REPATRIATION ...................................................................................62MISCELLANEOUS .................................................................................................................................................................63

SHORT-TERM ASSIGNMENTS........................................................................................................................................64

APPLICABLE TERMS GOVERNING A SHORT TERM INTERNATIONAL ASSIGNMENT ...............................................................64

Introduction


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IntroductionThe Global Expatriate Policy applies to international assignments to operations where Phillips 66is owner, partial owner, or has managed control. The guidelines contained herein describe theCompany philosophy and practices regarding compensation, allowances, and relocation for globalexpatriate employees.

EligibilityThis policy covers regular, full-time employees of Phillips 66, its subsidiary business units, and itsaffiliated companies who are assigned to work outside their Home Countries. In order to be coveredby the provisions of this policy, an employee must be designated an expatriate. Any employee who isnot so designated shall be employed and compensated as a national employee regardless of his or hercitizenship.

This policy covers Long Term International Assignments and Short Term International Assignments.Rotational assignments are covered under the Rotation Policy.

PhilosophyThe intent of the Global Expatriate Policy is to “equalize” employees of all nationalities in all locationsto their U. S. counterpart such that they will have a foreign spendable income similar to their U.S. peerin a job of equal scope and salary grade. Employees are generally paid in the Home Country currencyand retain Home Country benefits consistent with the Company’s Global Compensation Policy.

The Company will use a U. S. equalized balance sheet approach in an effort to equalize purchasingpower and protect the employee from higher incomes taxes on a foreign assignment. The intent is toadjust employee compensation so that housing, living, and tax expenses are approximately the samethe employee would have experienced in the Home Country.

PurposeThe purpose of the Global Expatriate Policy is to establish the basis for compensation, benefits, andassignment conditions that apply in preparing, carrying out, and concluding expatriate assignments.The objective is to facilitate movement and provide equity and consistency in application of policy ona global basis.

The Global Expatriate Policy is designed to attract, retain, motivate, and provide career enhancementfor employees. The purpose of the international assignment is to provide skills not available in theHost Country, provide knowledge transfer, and mentor national employees to replace the expatriate.

A designated expatriate’s formal employment relationship during an international assignment generallyremains with the appropriate Phillips 66’s business unit operating in the Home Country. During

Introduction


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Note: The contents of this policy shall not be construed as constituting or creating anemployment agreement or contract with the employee.

international assignments, the policies of the Home Country organization will apply to employmentconditions not covered by this policy.

The Global Expatriate Policy applies to international assignments of operations where Phillips 66is owner or has managed control. It serves as a guide to Company objectives where operations arejointly owned.

Changes to the PolicyThe policies of Phillips 66 and its business units, including the Global Expatriate Policy, aresubject to change as deemed appropriate by internal and external factors.

Any additions, deletions, or changes in the policy must be reviewed and approved by appropriatemanagement with concurrence of Corporate Human Resources.

Exceptions to PolicyAll exceptions, issues or clarification on policy for all nationalities must be submitted to theInternational Assignment Coordinator (IAC) of the appropriate region and reviewed by the Sr.Advisor, Expatriate Administration. If an issue does not meet with the intent or interpretation ofpolicy, an exception must be documented in writing on the appropriate form and submitted to the IACfor handling.

All exceptions to policy require the approval of the Director, Expatriate Services. Individual BusinessUnit Managers or Human Resource Departments may not grant Exceptions to Policy. If it is deemedappropriate to be reviewed by the Vice President or other Management, the Director, ExpatriateServices will make the determination and handle as appropriate.

Definitions


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DefinitionsVarious terms are used throughout the policy and are defined below for clarification:

Approved Eligible DependentsIncludes spouse and unmarried children – whether natural or adopted – generally under the age of 19who would normally reside with the employee in the Home Country. (A legal guardianship does notnecessarily qualify a dependent as “adopted”.) The age restriction shall not apply for tax equalizationpurposes or travel under education assistance or non-custodial provisions if a child qualifies as adependent under Home Country income tax regulations. Management may approve as dependentsother persons living with and accompanying the employee on transfer to an international assignment.The Company will only expatriate and repatriate a dependent one time.New dependents (including adoptions) become approved eligible dependents effective with the datethey are eligible to join their Home Country, Welfare and Benefit Plans.

Base SalaryAn employee’s regular monthly salary as set by the Home Country salary administration policies(excluding all incentives, allowances, and adjustments associated with the international assignment).

Benefits BaseThat portion of overall compensation used in the computation of benefits. Generally, this will be theexpatriate’s base salary unless otherwise defined in Home Country benefit plans.

CompanyPhillips 66, its subsidiary business units, and affiliated companies.

EmployeeA person who is employed on a regular full-time basis and on the payroll of Phillips 66 or aPhillips 66 controlled or managed business unit. The term excludes contract employees, bothdirect and indirect, and those engaged under retainer, counseling, or consulting agreements.

ExpatriateAn employee assigned to a position by Company request outside the Home Country.

Home CountryNormally, the country in which the designated expatriate is pay rolled.

Host CountryThe country where the designated expatriate will be assigned to work.

Definitions


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International AssignmentThe assignment of an employee to fill a position located outside the Home Country.

Point of Departure (Origin)The employee’s last permanent work location in the Home Country prior to being transferred to aninternational location. Unless the new job assignment is in a location different from the departedlocation, this is generally the location where the Company will return the employee upon repatriationand return household goods (point of departure or closer location).

Primary ResidenceThe residence that the employee physically occupied at the time of transfer to an expatriateassignment.

Employment Benefits


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Employment BenefitsWhile assigned to an international location, employees will generally maintain the benefits of theirHome Country. In some cases, the Company may make adjustments depending on the laws in theHost Country.

Long-Term BenefitsEmployees are eligible to continue participation in designated Home Country business unit plans thatprovides retirement pensions, survivor and permanent and total disability benefits, and other long-termbenefit plans.

Revisions in such Home Country benefit programs apply equally to expatriates and to employees inHome Country service.

Short-Term BenefitsPrograms affording short-term protection – such as salary continuation during temporary sick leave –generally are under the policies of the Home Country. Where there is no Home Country policy, thepolicy of the business unit at the assignment location will apply. Medical costs are covered byestablished Home Country medical plans and policies. The Company’s contributions toward theexpense of maintaining such plans and policies represent the maximum extent of Company assistancein meeting employee medical costs.

Social Security ProgramsWhenever possible, an employee will continue to participate in Home Country social securityprograms on the same contribution basis that applies in domestic service. If it is not possible tomaintain coverage in the Home Country social security programs during the international assignment,substitute provisions may be specially arranged.

Integrated Home Country pension plans will be applied as though no state plan existed. For example,the pension formula will apply to full base pay, and plan contributions will be based upon full base payinstead of excluding that portion covered by the state plan. In general terms, it is intended that there beno additional benefits or loss of benefits because an employee was unable to participate in HomeCountry statutory programs or coverage under statutory programs and employer liability laws in thecountry of assignment.

Other Host Country BenefitsIn recent years, several legally required employee programs have been developed. These benefitsoften cover expatriates as well as nationals. Under Company policy, it is intended that when any suchbenefit is paid or payable – regardless of the form of timing or source of payment – credit will be takenor it will be reimbursed by the employee.

Employment Benefits


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When an employee leaves an international assignment on transfer, retirement or termination, it will benecessary to establish the amount of any legal benefit entitlement and arrange the basis for settlement.Because of the complexities of ever-changing legal requirements – and the procedures adopted toreflect them – it is necessary that all relevant information on any case be referred to Human Resourcesfor handling.

Occupational Illness or InjuryThe Company makes available plans that provide benefits in the event of injury, illness, and death. Inthe event of an occupational accident or sickness that would be covered by workman’s compensationor employer liability laws in the Home Country, benefits will be provided as if the occupationalaccident or sickness occurred in domestic service in the Home Country. Any payment to be madeunder this provision will take credit for payments required under any corresponding law at the point ofassignment. All occupational injuries and illnesses must be reported immediately to HumanResources in the Expatriate Services Department.

Statutory Coverage in Country of AssignmentThe Company will pay or reimburse contributions or taxes if the employee or approved dependents arerequired to be covered by social security or other such programs in the Host Country during theinternational assignment.

However, if the employee is eligible for and receives any benefit from such a program, the employeewill have to repay the Company for any payment the Company was required to make toward thatprogram. These programs include, but are not limited to: Social Security Bonuses Termination of service indemnities Separation notices Profit sharing Other local programs that represent a departure from the provisions or objectives of this policy

General Assignment Conditions – Pre-Assignment


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The provisions for the international assignment are outlined in this Global Expatriate Policy and arecategorized according to Pre-Assignment, Relocation, On Assignment, and Repatriation phases of theassignment.

PRE-ASSIGNMENT

Pre-Assignment Planning Trips to Host CountryThe employee and spouse may be eligible (contingent upon Host Country management approval) for abrief trip to the Host Country prior to the move to the international location. The intent is to make therelocation and transition to the Host Country smoother for the employee and family. The employee and spouse may make a five-day visit, exclusive of travel time, to the Host Country

to investigate the following (list is not all inclusive). Housing - Options, furniture situation, size of rooms, voltage requirements, transformers, surge

protectors, what is needed in the shipment. Schools – Is space assured for children, public vs. international schools, enrollment

requirements, school materials and sporting clothing requirements, special education provided,transportation, transcripts needed.

Shopping – Options for groceries, food types and brands, shortages, alternatives to brand nameproducts, availability of clothing, shoes, necessities, hardware, furniture, electronics, linens,etc.

Medical – Services available, minor/major ailments, serious emergencies, dental/eye care,routine and special needs medications, hospitals and emergency clinics.

Recreation – Options for leisure time, sporting facilities, libraries, video stores, readingmaterials, an active spouse group.

Banking – Available banking services, exchanging money, establishing an account, credit cardusage, ATM’s.

Office – Location, transportation, workday hours, weekend days, dress, etc. Shipments – What to include in air – surface - office shipments, how long to clear customs, is

work permit needed prior to clearance. Cultural Aspects – Experience some of the key cultural attractions and learn about the

community and environment. Miscellaneous – What can be done in advance – driver’s license, policy/city registration, utility

hookups, service vendors, auto repair facility, dry cleaners, hair and personal care. If possible, the visit should coincide with a business trip. Children who accompany the parents will require local management approval. Reimbursement will be made for air travel, lodging, meals, auto rental and incidental expenses. The class of air travel should follow the Corporate Travel Policy guidelines.



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Provisions for ChildrenIf children do not accompany the parents on the pre-assignment trip: Local reasonable babysitting fees will be reimbursed to a professional babysitter. ($75 for first

child, $40 for each additional child, maximum of $155 per day.) Travel expenses for one parent or relative to travel for the purpose of babysitting will be

reimbursed up to $1100. Babysitting fees will not be paid to a relative.

How to File Expenses If the trip is in conjunction with a business trip, two expense accounts should be completed -- one for

the employee and one for the spouse with “spousal approval to travel”. If the trip is purely a pre-assignment trip, it should be captured on the appropriate Home Country

Relocation Forms as a “House Hunting Trip, per Expatriate Policy”.

Medical Examinations

Types of Medical ExamsThis policy outlines provisions for medical exams that the expatriate and dependents are eligible forunder the international assignment guidelines. The types of medical exams include:Pre-AssignmentPeriodicTransfer between international locationsRepatriation

Pre-Assignment PhysicalsConsistent with business necessity, job related pre-assignment physical examinations to determine

fitness for job assignment are required for all employees prior to departing for an internationalassignment.

Examinations to identify medical conditions requiring special resources or accommodations will berequired of dependents prior to departing for an international assignment.

Pre-Assignment physicals are mandatory for both employee, and dependents that will be living inthe Host Country with the employee. (Dependents as defined in the Global Expatriate Policy pg 8).

Employee is not permitted to relocate until all family members going on assignment, have beenmedically cleared.

It is the employee’s responsibility to ensure that all family members have been medically clearedprior to departure to the Host Country.



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Employees and dependents moving to locations with a risk of potentially being exposed to malariawill be required to sign and comply with the treatment recommended as stated in the malariaconsent form as a condition of assignment.

Periodic PhysicalsThe frequency of periodic physicals is as follows:High Risk Locations - Mandatory annual physicals for employee and dependents.High Risk locations are defined as developing countries with substandard medical services (below

standard hospitals, medical facilities, sterilization methods, and blood transfusions). Low Risk Locations - company does not provide reimbursement for physicals in these locations.

Transfer between international locationsWhen moving from one expatriate assignment to another, you are required to contact medical to

determine if a physical similar to the Pre-Assignment will be required for this next move.Different immunizations may also be required.

Repatriation PhysicalsRepatriation physicals will be offered to all expatriate employees and dependents upon repatriation

to their Home Country from a High Risk locations.Physicals must be taken within 60 days of repatriation.

ImmunizationsAn immunization and chemoprophylaxis program based on Center for Disease Control (CDC)

and/or World Health Organization (WHO) recommendations for specific countries will be offeredto all expatriates employees and dependents.

Travel KitsBasic Kit - a basic travel kit containing first aid supplies will be offered to all expatriate employees.Super Kit - in certain situations (remote locations with limited access to medical care), additional

medical supplies, such as suturing materials and needles, will be included in the travel kit.A note signed by a physician on Company letterhead will be included in the kit explaining the need

for additional supplies.Super Kits will be evaluated on a case-by-case basis.

EAP (Employee Assistance Program) The physical exam process may require a consultation with a Phillips 66’ s EAP counselor or

with an outside provider in some countries.



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This consultation is designed to assist in pre-assignment assessments and provide guidance to assistfamilies through the initial adjustment period in the Host Country.

This assistance may not be available in all Home Countries.

Passports, Visas, Work Permits All countries require a valid passport for entry. Many countries require a work permit/visa before a foreign national can live and work in that

country. The Company will assist in obtaining passports and paperwork requirements for the work

permit/visa. Please contact the respective Home and/or Host Country Human Resources Department.

Visa Process The employee should begin the work permit/visa process as soon as possible. Some cases can take

up to three months or longer for approval. In some countries it is critical that the employee and family not enter the Host Country prior to visa

approval. (Exceptions to this could be travel for brief meetings or training that lasts no longer thanone to two weeks and is limited to one trip.)

In many countries, importation of household goods is not permitted until the proper workpermit/visa has been granted.

In many countries, a spouse cannot be gainfully employed under the work permit/visa of thedesignated expatriate. Please refer to the Spousal Assistance segment for information on whatassistance is provided to a spouse.

Link to Spousal Assistance Section.

Document RequirementsTo initiate the work permit process, personal documents should be gathered as soon as possible.Depending on the Host Country, documents that may be required are: Certified copy of birth certificate(s) -- obtain multiple copies Certified copy of marriage certificate -- obtain multiple copies Copy of college degree(s) -- may require translation of transcripts Police clearance from current and/or previous places of residence Divorce and adoption papers, if applicable Detailed resume of education, job experience, etc. Detailed job description for Host Country position Letter of Guarantee from the Company



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Passport Photos -- order a minimum of 12 for each family member for future use with registrations,permits, licenses, etc. (Some countries may require more than 12.)

Ensure the size and color (black & white or color) is appropriate for the Host Country legalrequirements

Copy of data pages of passports for all family members

Cross-Cultural Orientation To assist the family in learning about cultural differences in the Host Country, the Company may

require the employee and eligible dependents to attend a cross-cultural orientation. Prior approval is required from the Business Unit Manager who will accept the cost. If approved,

this session will be provided by a vendor selected by the Company and may take place prior toexpatriation.

WillsThe employee and spouse should have an up-to-date will and/or other guardianship and health caredocuments reviewed by personal legal counsel in both the Home and Host Countries. This could beimportant if dependent children will reside in the Host Country and/or the family has assets in the HostCountry. In countries where applicable, the employee may also consider giving a Limited Power of Attorney

to a trusted attorney or relative. The cost of preparing will/legal documents in the Home/Host countries is covered under the

Miscellaneous Expense Allowance and will not be reimbursed separately. Wills/legal documents executed in the Home Country may need to be reviewed in the Host

Country and amended for dependent guardianship in the event of death of both parents or forhealthcare should the employee become incapacitated.

Document DistributionIt is suggested these documents be distributed as follows: One copy in a safety deposit box with the employee in the Host Country One copy with a family member One copy with an attorney One copy with an appointed guardian for the children

Transfer of FundsEmployees will be compensated in the Home Country currency. Therefore, the employee will need toarrange for the transfer of sufficient funds to meet current needs. Employees are encouraged not totransfer capital funds; any decision to do so will be the personal responsibility of the employee.



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Upon conclusion of the international assignment, the employee will need to resolve some privatefinancial matters including, but not limited to: Repatriation of funds and any related remittance restrictions Financial or exchange taxes Foreign exchange or other factors affecting such repatriation

In exceptional instances, such as war or natural disaster, management will review the situation and takeany steps appropriate under the circumstances.

General Assignment Conditions – Relocation


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RELOCATION

Miscellaneous Expense AllowanceA miscellaneous expense allowance will be provided to meet expenses upon acceptance of an expatriateassignment. The amount is $5000 (or equivalent). This is paid on expatriation. (Upon repatriation, the miscellaneous expense allowance will be

determined by the employee’s Home Country domestic relocation policy.) When practical this amount should be paid in the Home Country prior to departure. However, if it is

more cost efficient (cost recovery), produces tax savings, and meets the needs of the Business Unit, itmay be paid in the Host Country.

This allowance is tax protected.

Covered ItemsThe miscellaneous expense allowance is intended to cover items including, but not limited to: Food, cleaning supplies, plants, disposed in the Home Country and repurchased in the Host Country International driving license Disassembling outside play equipment Satellite and cable hardware installation and removal Piano tuning Will updates and preparation in Home/Host country Auto registration Tips to movers and packers Transformers and surge protectors Local currency converters for small appliances Small appliances TV/VCR/DVD purchase Water purification systems School uniforms Clothing due to climate change Bed linens when bed size differs from Home Country Personal cellular / mobile phones



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Dual Career Couple both Employed by Phillips 66If a dual career couple both employed by Phillips 66 is placed on international assignment, onlyone expatriate miscellaneous expense allowance will be paid.

Amount paid upon Assignment to a New Location Intra-city moves (within the same city) will be provided a $1500 (or equivalent) miscellaneous

expense allowance. Intra-country moves (from city to city within the same country) will be provided a $2500 (or

equivalent) miscellaneous expense allowance. Inter-country moves (from Host Country to another Host Country) will be provided a $5000

miscellaneous expense allowance.

Housing Assistance

Sale of the Home Country Property The type and amount of assistance with the sale of the primary residence in the Home Country

depends on the Home Country Sales Assistance Policy. Primary residence is defined as thedomicile the expatriate was living in at the time of expatriation.

If employee incurs costs that are “normal and necessary” as a result of the international assignment,the employee may qualify for assistance under Home Country policies.

See link to Home Sale (U. S.)See link to Home Sale (U. K.)See link to Home Sale (Norway)

No Sales Assistance Policy in the Home CountryIf the Home Country does not have a Sales Assistance Policy, the employee may be reimbursed forreasonable selling costs incurred which may include, but are not limited to: Real Estate Agent fees Attorney’s fees Mortgage prepayment charges Document fees Transfer taxes

See link to Home Sale – Independent Sale Provision (U. S.)



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Right to SellAn expatriate retains the right to sell the primary residence with Company assistance at any time duringthe first twelve months of assignment if a Company offer on the home was not previously turned down.If the employee is transferred to another Host Country location, the one-year time frame does not startover.

Home Management AssistanceIf the employee decides to retain the primary residence (homeowner) in the Home Country, there may beeligibility for assistance with some costs of managing the property. The assistance is valid for the duration of the international assignment, as long as the primary home

remains unsold and is vacated by the entire family. The employee will be provided $300 per month (or equivalent) for yard service and basic home

management. This amount is tax protected. The assistance will start the first of the month following arrival in the Host Country. The assistance will cease on the first of the month following repatriation or if the home is sold.

Lease CancellationThe Company will provide up to three months lease cancellation costs in either the Home or HostCountry location when vacating leased accommodations. This assistance can apply to legal fees, commissions, sales tax, or other actual costs incurred when

disposing of the leased accommodations or while securing the cessation of the lease. Supporting documentation is required to receive this reimbursement. (Exceptions to this policy

will be reviewed on a case-by-case basis.)

Host Country HousingEmployees are not encouraged or Company sponsored to purchase homes in foreign assignmentlocations. The decision to purchase or sell a property at the Host Country location is the sole responsibility of

the employee. The Company will not recognize any liability incurred by the employee for purchase or sale of the

residence. Should the employee proceed with purchasing a property in the Host Country, while on expatriate

assignment, please note that the employee will continue to take a Housing and Utilities deductionregardless of this purchase. The company will not compensate in any way for this property eventhough the company has no rental cost to bear.



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Automobile AssistanceEligibility for automobile assistance depends on Home/Host Country policy. General guidelines areprovided below.

Selling the Home Country Vehicles The Company will reimburse the difference between the retail value and the wholesale value (trade

in) of the vehicle(s). Optional equipment will not be included in the calculations. This value will be determined from a recognized published vehicle price periodical in the Home

Country. (In the U. S. this is considered the NADA book; in other countries, local Human Resourceswill provide the periodical that will be used.)

Once the assistance has been provided, it is up to the employee to dispose of the vehicle(s). The Company will not provide storage of the vehicle(s). It is the employee’s responsibility to complete the applicable form and attach proof of ownership and

documentation from the Home Country vehicle price periodical.

Vehicle Not Listed If the vehicle is old and not published in a recognized vehicle-pricing periodical, the employee will

receive the equivalent of $500 in the Home Country currency. If the vehicle is new and cannot be found in a periodical, the employee must obtain documentation of

the retail and wholesale values. This information should come from a local dealership. Thereimbursement amount will be determined only from documented costs.

Other VehiclesOnly regular personal passenger vehicles are covered. Vehicles not covered include, but are not limitedto: Heavy duty trucks Farm vehicles Other commercial vehicles Recreational units Antiques, or cars of unique and unusual type and value Motorcycles Snowmobiles Boat Non-passenger vehicles



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Employee Leased Vehicle(s) Both owned and leased vehicles are considered the same under the Automobile Assistance Policy. The reimbursable amount is the difference between the published retail and wholesale values.

Purchasing a Vehicle in the Host Country Employees will be eligible for purchase assistance in the Host Country when local conditions

warrant. The assistance is limited to the price difference between the makes and models most commonly

driven in the Host Country location and those driven in the Home Country location as determined byannual surveys.

The purchase assistance is calculated in the Host Country currency and is provided to cover the“drive out” price, which includes tax, title, license and other Host Country fees.

“Drive out” price does not include extended warranties, insurance, or accessories added afterpurchase.

Company Assistance The assistance may apply to one vehicle if single and two if married. After five years, if in the same country of assignment, the employee may sell the vehicle(s) and

purchase a replacement. In some Host Countries the surveyed prices of automobiles do not yield any purchase assistance. In

this case, the employee will receive 10% of the drive-out price of the automobile(s) not to exceed10% of the surveyed amount of the car in the Host Country.

See link for surveyed costs

In Case of an Accident If the vehicle is damaged in an accident, the employee must settle with the insurance Company. If the vehicle cannot be restored to good, safe operating condition, the Company assistance must be

repaid. Sales assistance will be applied based on the current retail value of the car from a published

periodical. The employee may then apply for a purchase assistance loan to purchase another vehicle.

Selling the Host Country Vehicle Company assistance will be provided for the sale of up to two vehicles if the employee is transferred

to another international assignment, repatriating, or has completed five years of ownership.



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Note: Unique situations will be considered on a case-by-case basis.

The Human Resources contact in the Host Country is responsible for determining if a fair marketvalue for the vehicle(s) was obtained, thereby reducing an inordinate amount of depreciation, whichthe Company must cover.

Interest free loan (percent of Company ownership) must be repaid at this time.

How the Assistance is Calculated The assistance is the difference between the actual selling price and the original purchase price. The calculation uses the exchange rate at the time of purchase and the exchange rate at the time of

sale, removing exchange rate loss or gain factors. Sales assistance is provided to cover the “drive out” price, which includes tax, title, license and other

Host Country fees. It does not included extended warranties, insurance, or accessories added afteroriginal purchase.

The selling price will be adjusted for depreciation realized in excess of an established rate determinedon an annual basis by the Expatriate Services group.

The Company will not reimburse for costs, such as advertising, associated with selling the vehicle.

Selling the Vehicle prior to 5 (five) Years of OwnershipIf the vehicle is sold before five years of ownership and before the end of the assignment, salesassistance will not apply. The Company assistance must be repaid based on the sales price of the car. Purchase assistance to buy a new vehicle will not apply.

Selling the Vehicle after 5 (five) Years of Ownership If the vehicle is sold after five years of ownership, sales assistance based on the sale price of the

vehicle will apply. If another vehicle is purchased, purchase assistance will apply.

Repatriation Occurs prior to the Sale of the Vehicle Repayment of the loan may be deferred until the vehicle has been sold.

Shipping a Vehicle If the employee elects to ship the vehicle to the Home Country location, the Company will not

provide sales, shipment, or any other assistance.



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The employee will be responsible for all costs and governmental regulation requirements in the Hostand Home Countries.

Company Provided VehiclesIn some Host Countries, it is not practical to purchase vehicle(s) due to cost, environment, road taxes,traffic conditions, and driving hazards. In these cases, the Company will provide a vehicle(s).

Administration of Vehicle(s) Depending on degree of personal use, a full or half Automobile Cost Factor (ACF) will be charged

to the employee. (Governed by local policy.) If needed, a second car will be provided under auto purchase assistance, or two cars will be

provided and 1-1/2 ACF deductions will apply. (Governed by local policy.)

ACF DeductThe Automobile Cost Factor (ACF) deduction covers the following: Capital ownership cost of vehicle(s) Insurance Maintenance costs Does not cover gasoline costs which is in the C&S allowance

Shipment & Storage of Household Goods and Personal Effects The Company will pay the normal charges of shipping and storage of the required household

furnishings and personal effects for the employee and eligible dependents (excluding appliances). The Company will determine the method of shipment and arrange for and bear the reasonable

costs, including insurance and duties for shipping and storage, subject to the guidelines that follow.

Restrictions The Company will select an international carrier to ship household goods to the Host Country

location. Relocation Services will handle all arrangements. The employee should not make contact with or make any commitment to any carrier before

discussing the issue with Relocation Services.

EntitlementThe entitlement is for excess baggage or air shipment, surface shipment, and storage Air shipment is meant to provide the family with personal effects that will be needed immediately

upon arrival while waiting for delivery of the surface shipment.



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Note: For Business Unit Managers who have a need to represent Phillips66 togovernment dignitaries, have other business needs, and will use their homes to entertain, theremay be a need to allow a higher volume shipment. Review on case-by-case basis.

Shipment of office goods is covered outside the employee’s personal effects entitlement and isgenerally included in the air shipment. The weight limit is 300 net pounds. Personal effects may not be added to an office shipment.

Method of Shipment and Weight/Volume Allowance Employee should consider the housing limitations that may exist in the Host Country and plan

accordingly. The Company will determine the maximum air and surface shipment that may be shipped to the

Host Country based upon the schedule that follows. Air Shipment based on weight. May be split between air shipment and excess baggage. Surface Shipment based on volume.

Long-Term AssignmentsFamily Status Air Freight and/or Surface if Moving Surface if Moving

Excess Baggage into Unfurnished into FurnishedHousing Housing

Single 100 net pounds One 40’ Container 2 lift vansMarried and/or

Employee+1 dependent 100 net pounds/person One 40’ Container 2 lift vans

Married with2+dependents 100 net pounds/person One 40’ Container + One 20’container

One 20’ ContainerOffice Shipment 300 net pounds (May not add personal effects to office shipment.)

Changes in Family Status and Supplemental Shipments A supplemental shipment is allowed only when the dependent status increases at the assignment

location. (Exceptions will be reviewed on a case-by-case basis.) Baby Shipment 500 net pounds

The supplemental shipment normally will be authorized 90 days before the change incircumstances and should be within a reasonable period before/after the event.



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Note: The Company will only expatriate and repatriate a dependent one time.

A supplemental shipment will not be approved when there is knowledge of repatriation, or when anexpatriate marries a resident of the country of assignment.

Storage of Household Goods in Home Country The Company will pay to store a reasonable amount of household goods and personal belongings

that are not being shipped to the Host Country, excluding appliances. The storage facility will be “climate controlled”. (This is not air conditioning.) The employee should make a conscientious effort to decide what must be stored and what can be

discarded. Relocation Services must approve storage inventories in advance.

Dependent Repatriation Shipment – College or Personal If a dependent decides to return to the Home Country to attend college or for other personal

reasons, the dependent is entitled to a reasonable repatriation shipment. It will generally be less than 500 lbs.

Repatriation or Re-Assignment If repatriated or transferred to another international assignment, the employee may ship household

goods and personal effects to the new location at Company expense. Shipment costs will be based on the appropriate air/surface schedule applicable to the new

assignment location. Requests for repatriation shipments of an eligible dependent while in mid-assignment should be

referred to Relocation Services.

Repatriation and Storage The return shipment from the Host Country will be provided on the same basis as the initial

shipment. The return shipment will be sent to the new assignment location or to the point of departure

(origin) or nearer location. In cases of termination when the employee does not return to the Home Country within 30 days, no

return shipment will be provided. Upon repatriation, the Company will continue to pay storage costs for up to 90 days after the

surface shipment arrives from the Host Country and clears customs. After 90 days, storage costs will be the employee’s responsibility.



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Insurance The Company will provide insurance based upon the declared value of the employee’s Valued

Inventory. Insurance coverage will be initiated upon receipt of the Household Goods/Personal Effects Valued

Inventory. (If it is not prepared, no insurance will be provided.) The employee should take one copy of the Valued Inventory to the assignment location, and one

should be provided to Relocation Services. Videotapes for household personal effects inventory will not be accepted. The Company will insure household items valued up to $10,000 per article (appraisal or receipt

required). Total amount of insurance for any one shipment will not exceed $200,000. The employee at

his/her cost may purchase additional insurance at reduced rates. The Company will not insure or be liable for the transportation or storage of personal items of

extraordinary and/or peculiarly inherent value, such as jewelry, artworks, antiques, collections orfurs.

Restricted ItemsItems not authorized for shipment and storage include, but are not limited to: Firearms, ammunition Food, beverages Heavy, bulky hobby equipment, building materials Automobiles (unless on the same continent at the discretion of Relocation Services), boats,

campers, building/shop equipment, other large recreational equipment Inboard, outboard motors Spas, hot tubs Alcohol, tobacco, drugs (other than prescription medications) Cash, jewelry, antiques, artworks, coin/stamp collections, furs Items which are unreasonable to ship because of Host Country import restrictions Items of unusual size, shape, weight, value Personal documents, notes, bonds, securities, deeds, currency Items which are not for the specific use of the employee/family Flammable and corrosive items such as paint, aerosol cans, cleaning fluids Satellite Dishes Chemicals/Fertilizers



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Note: Custom declarations which inaccurately represent the contents of the shipment, therebycausing delays or penalties, will be the sole responsibility of the employee. Further, theemployee will be held accountable for all costs associated with inaccurate custom declarations.

Import/Customs Duties In cases where duties are assessed, the Company will pay custom duties levied on normal personal

effects and household goods only. Any duty on restricted or prohibited items will be the employee’s responsibility.

Payment of Shipping CostsAll costs for the employee and eligible dependents with regards to normal and reasonably requiredhousehold furniture and personal effects, including duty and transportation costs to the new assignmentlocation or point of departure, will be paid by the Company for any of the following circumstances: Transfer at the request of the Company. Resignation – employee must return to point of departure or nearer location within 30 days. Retirement – employee must return to point of departure or nearer location within 30 days. Forced return to the Home Country due to illness or extenuating circumstances. Termination by the Company – employee must return to the point of departure or nearer location

within 30 days. Requests for a shipment to be transported to an alternative location - the employee must pay the

costs over and above direct shipping from the Host Country to the point of departure.

Loss and Damage Claims Phillips 66 is self-insured and will process and settle all loss and damage claims to household

goods or personal effects caused from transit or storage. It is required that the Valued Inventory be on file – received prior to the date of shipment or

storage – for processing claims of loss or damage. The employee should immediately inspect the shipment when it arrives and compare it to the

carrier’s inventory. Any discrepancies and/or damage detected at the time of delivery should be noted on the carrier’s

inventory or delivery receipt before signing. The employee must complete a Loss and Damage Claim Form in accordance with the instructions

contained therein. Loss and Damage Claims should be handled with the carrier.



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Shipment Of Household PetsThe Company does not support the transport of pets to the Host Country. All expenses are for theemployee’s account. The employee is responsible for all legal requirements, documents, associatedcosts, and transport of the pet(s).

Things to Consider The customs related to animals/pets in Host Country Quarantine restrictions when entering/exiting the Host and Home Countries Airline and stopover restrictions related to transporting an animal (consider countries where

quarantines exist) Restrictions and limitations the pet(s) could endure in Host Country housing selection Availability of Host Country veterinarians Availability of Host Country food

Appliance Allowance Appliances will not be shipped or stored. This includes washer, dryer, refrigerator, freezer, vacuum cleaner, and TVs. Employee must provide an appliance inventory list. Upon repatriation, a lump sum payment will be made for items owned and sold at the time of transfer

up to a maximum of $3950 (or equivalent), unless this is already covered by the home countryrelocation policy.

Warranties will not be reimbursed. Employee will be responsible for delivery charges when required. The exception for shipment is two TVs if the voltage is the same in both countries and the broadcast

signals are compatible. Maximum insurance coverage is not to exceed two times the amountspecified for re-purchase in the Appliance Allowance policy provision. (Shipment is included in thesurface shipment.)

Reimbursement is based on mid-range equipment in Home Country.

See Link – Appliance Allowance list

In-Transit ExpensesWhen the family travels between assignment locations (Host and Home Country), the Company willcover costs for the following: Initial expatriation trip



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Note: All travel arrangements should be made through an in-house company travel departmentor by a designated outside vendor.

Final repatriation trip Transfers between international assignments

These costs are defined as follows: The Corporate Travel Policy will govern class of travel. Incidental expenses – keep receipts Ground transportation

Reminder: The Company will expatriate and repatriate a dependent one time only. If thedependent wishes to return to the host country during the same assignment, after the company hasprovided repatriation assistance, the company will not provide assistance with air tickets or shipment forthe second expatriation or repatriation.

Class of Air TravelClass of air travel falls under the Corporate Travel Policy. If the employee downgrades the class of travel, the Company will downgrade also. (Personal gain

is not permitted when an employee requests a downgrade.)

First Class, Business Class or CoachIf the trip is . . . And if it is. . . Travel may be in . . .Longer than 6 hours Without an overnight stop Business ClassLess than 6 hours Outside of North America and

Western EuropeEconomy ClassBusiness Class, if local managementdetermines that economy class is significantlybelow standard compared to major carriers

Travel may be approved for Business/First Class if needed for physical reasons. This requires priorapproval by appropriate Company Management.If eligible to travel in Business Class, but it is not available due to country specific conditions, anupgrade to First Class may be approved. Any exceptions require prior approval of appropriateCompany Management.


Phillips 66Global Expatriate PolicyJanuary 1, 2003Revised August 21, 2006

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Travel between Home and Host Country The Company will pay for the most direct travel route between the Home Country and the Host

Country. If the employee chooses to take a different route that costs more (i.e. vacation) the employee will be

responsible for the monetary difference. Additional days taken for “indirect” travel will be charged to vacation entitlement.

Vacation in Conjunction with Expatriation/Repatriation The Company provides the most direct, time efficient travel on expatriation/repatriation trips. If the family chooses to vacation in conjunction with expatriation or repatriation, the Company will

only pay for actual air travel costs up to the amount which would be paid from point of departure topoint of new assignment.

The class of air travel should follow the Corporate Travel Policy guidelines. If the employee downgrades the class of fare, the Company will also downgrade the class of fare. Any additional costs due to stopovers or delays for vacation or personal matters are for the account

of the employee. If the family chooses to drive and vacation, costs may not exceed the most direct route of the

airline tickets. Hotel, meals and lodging costs will not be covered for the period-consideredvacation.

If vacation is taken in conjunction with repatriation, the premium will stay in effect during thevacation period.

Incidental travel expenses will be reimbursed on the appropriate relocation or travel expensedocuments.

Hotel and incidental costs will not be covered for unforced layovers.



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Note: Temporary living that extends beyond 60 days will be reviewed on a case-by-case basis.

Temporary Living ExpensesThe Company will assist with reasonable interim living expenses at a hotel or similar facility when theemployee vacates the Home/Host country prior to expatriation or repatriation. Temporary living is notan exact entitlement and is provided on an as-needed basis.

Home Country Temporary lodging in the Home Country location is normally reimbursed for approximately three

days (during the packing process). This should not exceed seven days, unless unusual conditions exist. (Exceptions will be reviewed on

a case-by-case basis.) A per diem will be paid for temporary living while in Home Country. This will cover meals and

incidentals.

Host Country Temporary lodging will be provided in the Host Country location for up to 60 days or 10 days after

arrival of household goods – whichever is the later. Meals and incidental expenses will be reimbursed in one of the following ways depending on local

conditions: Per Diem will apply for meals and incidental expenses and starts the day of arrival in the Host

Country (regardless if the temporary accommodations are in a corporate apartment or hotel)unless employee moves into permanent housing upon arrival.

Local conditions govern whether a C&S allowance should be applied in lieu of the per diem. The C&S allowance starts when employee moves into permanent housing.

Leased Transportation – Home and Host CountryProvisions for a leased vehicle are as follows: A leased vehicle(s) will be provided for up to three weeks prior to departure from the Home Country

after vehicles are sold. A leased vehicle(s) will be provided for up to three weeks in the Host Country unless there are

restrictions due to visa regulations, pool cars are provided, or hazardous driving conditions, etc.render this impractical.



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Note: Unique situations will be reviewed on a case-by-case basis.

The period of time covered for leased transportation is based on local management discretion. Threeweeks is a general guideline.

The number of cars (one if single, two if married) is based on local Policy. Actual expenses will be reimbursed by documentation on the appropriate Relocation Forms.

General Assignment Conditions – On Assignment


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ON ASSIGNMENT

Summary of Expatriate Compensation ComponentsThe intent of the Company’s expatriate compensation package is to provide a fair, consistent, andcompetitive method of compensating employees on international assignments regardless of assignmentlocation or nationality. Typical expatriate compensation components include base salary, expatriatepremium (if applicable), commodities and services allowance (C&S), housing and utilities deduction(H&U), automobile cost factor deduction (ACF), and hypothetical tax.

Base SalaryBase salary is comparable to the salary of a similar position of scope in the Home Country. “Similar” isdefined as equal scope, training, experience, and responsibility. In many countries employees receive variable adjustments to base salary. (For example, in Belgium

and Germany, employees receive “13th- and 14th-month” payments.) When applicable, thesepayments will be included in the base salary for calculation of C&S, H&U, ACF, and HypotheticalTax.

Base salary does not include overtime, shift differentials, commissions, premiums, or other variablecomponents of pay.

The base salary philosophy is not intended to keep all employees of all nationalities at the same paylevel. The intent is to maintain expatriate pay levels consistent with Home Country peers.

An expatriate employee will be subject to the Home Country merit budget, promotional increases,and other pay benefits.

Management in the Host Country determines merit and promotional pay changes. Human Resourcesin the Home Country calculate the actual amounts.

Expatriate PremiumThe premium is a percentage of base salary and is provided during international assignments for most –but not all – locations outside the Home Country. The premium is provided as a tax-protected financialincentive to recognize that the employee and family must give up accustomed patterns of living andmove to a new environment with a different culture.

Criteria for Setting PremiumThe following are considered when a premium percent is set for a location: Potential for civil unrest/political instability General hostility of the local population



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Availability of adequate medical facilities Incidence of disease Extreme climatic conditions Geographic, cultural and psychological isolation Adequacy and availability of the local education system Recreational facilities Availability of comparable consumer goods and housing Competitive data

Administering the Premium The expatriate premium is not “benefits bearing” which means it does not apply to

retirement/pension schemes, Home Country supplemental savings plans, or other national schemes. The premium for all nationalities is calculated on the base salary up to the midpoint of salary grade

20 of the Home Country rate ranges. (It is applied to the lesser of the midpoint of salary grade 20 orbase salary).

The premium is tax protected. Employees of a Dual Career Couple assignment will receive the premium applied to their separate

base salaries up to the midpoint of salary grade 20 of the Home Country rate ranges. Premium percentages are reviewed periodically to ensure consistency with both internal and

external factors and changes in living conditions at locations. Premium percentages may be revised at anytime subject to management approval and may not be

grandfathered.

When to Start and Stop the Premium Starts the day the employee arrives in the Host Country -- this may not necessarily be the actual

transfer date. Stops the day the employee leaves the Host Country. If the employee takes vacation in conjunction with repatriation, the premium will continue until the

vacation period ends. To qualify the vacation period must be consistent with departure from the Host Country and prior to

starting the new assignment.

See link for a list of expatriate premiums.



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Hardship PremiumWhen local conditions warrant (i.e. civil strife) a temporary hardship premium may be put into effectuntil local conditions stabilize.

Commodities and Service Allowance (C&S)To protect against excess living costs in the Host Country, assistance is provided to compensate for theincremental difference in cost of commodities and services (C&S) between the Home and HostCountries. Calculated by Phillips 66’s outside consultants, the C&S allowance is based on an averagespending pattern in the Home Country, as well as full base salary and family size. The C&S Allowance for all nationalities will apply to the full base salary with no maximum. Employees of a Dual Career Couple assignment will receive the C&S allowance applied to the

combined full base salaries with no maximum.

When to Start and Stop the C&S Allowance Starts the day the employee/family occupies permanent accommodations. May be applied to the period of temporary living whether in a hotel, corporate apartment, or

permanent housing (replaces per diem or actual expenses). This may not be appropriate for alllocations and is subject to local Human Resource discretion.

Stops the day the employee and all dependents have departed the Host Country. Dependents for C&S Allowance Approved eligible dependents that reside in the Host Country up to age 19 or until repatriated to

attend college, whichever occurs first. Other approved eligible dependents residing with the employee in the Host Country. Will not apply to those dependents that attend boarding school. Will not apply to dependents that attend an institution of higher learning even if they reside in the

Host Country with the expatriate family.

Review and Revision of C&S AllowancePhillips 66’s outside consultants monitor C&S allowances on a monthly basis. The allowance will berevised if one or more of the following occurs: The exchange rate changes by at least 5 percent from the previous table rate Implementation of a semi-annual or annual Host Country market basket survey Family status change Base salary change Home Country salary rate range change



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Housing and Utilities (H&U) DeductionIn those locations where the Company pays or reimburses housing, utilities, and maintenance costs, ahousing and utilities deduction is taken from the employee’s compensation. A housing and utilitiesdeduction represents a theoretical housing and utilities cost in the employee’s Home Countrycalculated on full base salary and family size. An H&U deduction will be applied regardless of the employee's election to keep or sell the Home

Country primary residence. The H&U deduction for all nationalities is applied to the full base salary with no maximum. Employees of a Dual Career Couple assignment will have the H&U deduction applied to the

combined full base salaries.

When to Start and Stop the H&U Deduction Starts the day the employee occupies permanent housing or after 60 days of temporary living or 10

days after household goods arrive, whichever is the later. Stops the day the employee departs the Host Country unless a unique situation exists.

Dependents for H&U DeductionThe amount of the H&U deduction is based on: Approved eligible dependents that reside in the Host Country up to age 19 or until repatriated to

attend college, whichever occurs first. Other approved eligible dependents residing with employee in the Host Country. It will not apply to those dependents that attend boarding school.

Review and Revision of H&U deductionThe amount of the H&U deduction will be revised if one or more of the following occurs: Family status change Base salary change Salary rate range change New housing survey is implemented

Host Country Housing – Company ProvidedThe Company provides housing in the Host Country in one of two ways: Open Market or CompanyInventory. Open Market -- the Company will determine an allowance range for housing, and the employee is

responsible for amounts exceeding allowance. Allowance ranges for housing will be based onsalary grade, family size, and availability.

Company Inventory -- in some locations, the employee will select from established inventory ofhomes in the location.



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Other provisions Delivery of rental and utility reimbursement will be a local policy issue. Basic phone service and usage charges are covered in the C&S allowance. Other local policies may be developed based on conditions prevalent in the Host Country which may

cover the following outside the relocation allowance (pending local management approval): Standard of appliances included in the accommodations. Housing improvements that the Company will provide. Other household contents such as window coverings, light fixtures and wardrobes should the

house not contain these items.

Automobile Cost Factor (ACF Deduction)In some locations, owning an automobile is not advised due to the high cost of purchasing a vehicle,driving conditions, road taxes, lack of maintenance facilities and spare parts, or the government’srestriction on the repatriation of funds. The Company may provide a personal automobile and take an ACF deduction from the pay as the

employee’s contribution towards the costs of the automobile. The deduction is based on the average cost of owning and operating an automobile in the Home

Country and includes capital costs, maintenance, and insurance. The expenditures reflect amounts spent on vehicle ownership, not how much it costs to purchase a

vehicle at current market prices. Cost of gasoline is considered in the C&S allowance. The ACF deduction for all nationalities is calculated on the base salary up to the midpoint of salary

grade 21 of the Home Country rate ranges. (It is applied to the lesser of the midpoint of salary grade21 or base salary).

Employees of a Dual Career Couple assignment will have an ACF deduction applied to thecombined full base salaries for one car. If local conditions warrant, two cars will be provided and 1-1/2 ACF deduction will apply based on the combined full base salaries.

Review and Revision of ACF deductionThe amount of the ACF deduction will be revised if one or more of the following occurs: Family status change Base salary change Salary rate range change New auto survey is implemented



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Tax Equalization The Company uses a process called Tax Equalization to ensure that the expatriate does not pay

more or less tax as a result of the international assignment. The intent of tax equalization is to remove tax as a consideration in deciding whether or not to

accept an international assignment. Similar to the compensation items outlined in the Global Expatriate Policy, the philosophy and

approach is Home Country based with respect to taxation. The expatriate will be subject to income and social taxes as if he/she remained in the Home

Country. This is achieved as follows:

Hypothetical Tax The expatriate will have an amount withheld from base salary by the Company called Hypothetical

Tax. This amount represents the estimated Home Country tax liability the expatriate would havepaid had he/she not been on international assignment.

It is based on base salary, family size and deductions allowable in the Home Country. It starts the effective date of expatriation and ends the effective date of repatriation. The Company, where applicable, will continue to withhold social taxes from the expatriate’s base

salary and other incentive compensation (bonus, awards, stock options, etc.) in order to continuecoverage in the Home Country social security scheme.

Hypothetical Tax may also be applied to other company income not related to the assignmentincluding bonuses, awards, stock options, etc.

Hypothetical Tax is not applied to personal/outside income, which refers to interest, dividends,stock sales, spousal income, etc.

Personal/outside income is considered in the Annual Reconciliation.

Annual Reconciliation At the end of the Home Country tax year, the Company’s tax service provider will prepare any

Home and Host Country income tax filings in accordance with the Global Tax Equalization Policy. The Annual Reconciliation compares the Actual and Hypothetical Tax paid by the expatriate

during the year to the Final Theoretical Tax. If the expatriate’s Actual and Hypothetical Tax Paid is more than the Final Theoretical Tax, then

the Company owes the expatriate the difference. If the expatriate’s Actual and Hypothetical Tax is less than the Final Theoretical Tax, then the

expatriate owes the Company the difference.

The terms referred to in the Annual Reconciliation are defined below:

Final Theoretical Tax – Home Country tax calculation considering company income (base salary,bonus, awards, stock options), personal/outside income as well as deductions and allowances.



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It represents the expatriate’s income tax liability as if he/she remained in the Home Country duringthe tax year.

It does not consider compensation paid by the Company related to the international assignmentincluding but not limited to Expatriate Premium, C&S Allowance, H&U Deduction, VacationTravel Allowance, Relocation Expenses, etc.

Hypothetical Tax Paid – Actual Hypothetical Tax withheld during the tax year

Actual Tax Paid – Other Home Country taxes paid directly by the expatriate during the tax year

This is a general explanation of the Tax Equalization process. For more detailed information, pleaserefer to the Tax Equalization Policy. Also, the expatriate is entitled to a consultation with theCompany’s Tax Service Provider prior to the beginning of the international assignment to review theTax Equalization Policy and address any personal questions at that time.

See link to Tax Equalization Policy.

Dual Career Couple both Employed by Phillips 66 as ExpatriatesExpatriate compensation elements for a dual career couple both employed by Phillips 66 are asfollows: Expatriate premium will be paid on separate base salaries to a maximum of the midpoint of salary

grade 20 of the Home Country rate ranges. C&S allowance and H&U deduction will be applied to the combined full base salaries. Local conditions on purchase or company-provided cars will apply. If local conditions are to provide cars,

ACF deduction will be applied to the combined full base salaries of both employees. If each employee receives a car, one and one-half ACF deduction will be applied on the

combined full base salaries. Hypothetical tax deduction will be based on the combined full base salaries (unless in a country

where there is no joint filing). For U.S. employees who are married filing jointly, hypothetical tax tables will be used unless

otherwise specified by the employees. (Employees may specify to have payroll deductadditional tax.)



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Dual Career Couple Employed by Phillips 66 and Another Company asExpatriatesThe intent of these provisions is to ensure that the expatriate and spouse receive components of thispolicy regardless of which Company bears the cost. The Phillips 66’s employee will be eligible for a premium; the other Company will determine

the premium of its employee. Tax liabilities will be coordinated between companies, when possible. Expatriate compensation components will be coordinated between Companies, or paid by

Phillips 66. The vacation travel allowance will be coordinated between companies, or paid by Phillips 66. The cost of household shipment on expatriation and repatriation will be coordinated between

Companies, or paid by Phillips 66. Only one miscellaneous expense allowance will be paid and will be coordinated between

companies, or paid by Phillips 66. Assistance for one vehicle will be provided on sale and purchase in the Home and Host Country.

(If the other Company is providing an accommodation assignment and does not sponsor vehicleassistance, Phillips 66 will provide for up two vehicles.)



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Note: The employment anniversary date will be considered as January 1 after initialexpatriation for expatriate employees. This is for vacation entitlement purposes onlyand does not apply to other aspects of employment or compensation.

Vacations

EligibilityRegular full-time employees in continuous service in an overseas location on expatriate status.

During . . . Employee . . .The first year as an expatriate Retains the Home Country

vacation entitlementThe year of repatriation Retains the expatriate vacation

entitlementThe first year as a new hire designatedas an expatriate.

Eligible for four weeks (20 workdays) of vacation on January 1following initial year ofexpatriation.

Eligibility for vacation is as follows:Service . . . Entitlement . . .

Less than 20 years of service four weeks (20 work days) of vacationat least 20 years but less than 30 years five weeks (25 work days) of vacationat least 30 years or more six weeks (30 work days) of vacation

Special provisions of domestic Home Country vacation policies such as immediate vesting, accrual,and banking do not apply while on expatriate assignment.

In Home Countries with a current / prior Vacation Banking Policy, banked vacation is frozenuntil repatriation.

To accommodate work needs and demands, the Host Country management should approve thevacation schedule.



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Untaken Vacation Entitlement Expatriate employees may carryover up to two weeks (10 days) of vacation from one year to the

next. If an employee cannot take the remainder of earned vacation for any reason (after the 10-day carry

over), pay in lieu of will not be provided. If the employee leaves the Company before taking all of the eligible vacation, there may be

eligibility for a prorated payment in lieu of vacation. Eligibility for pay in lieu depends on theHome Country policy and the reason for termination (voluntary or involuntary), severance, orretirement.

When an employee repatriates to their home country they will return to the home country vacationpolicy in the first full year upon repatriation. In countries where carry over is less than 10 days,ever effort should be used to use these days prior to repatriation.

Vacation ReimbursementVacation may be increased one day for each day the following happens during vacation: Holidays in the Host Country that fall on normal working days. Time devoted to Company business or training. Hospitalization - Employee will automatically cease to be on vacation the day hospitalized. Upon

release by the attending physician, the employee may either return to the job or resume vacation atthe discretion of Host Country management.

Days spent undergoing Company-required mandatory physical examinations – one day unlessdirected to seek treatment by a specialist. In that case, seek guidance from the Host Country HumanResources.

Vacation Travel Allowance (VTA)The Company will provide a vacation travel allowance for the employee and eligible dependents toreturn to the Home Country to start the vacation so that no additional expense is incurred. The allowance will be computed based on a high season, unrestricted economy class rate for direct

route round-trip airfare between the Host Country and the closest international airport to the point ofdeparture.

The allowance is calculated on unrestricted ticket prices. If the vacation is cancelled and the ticketscannot be used because non-refundable tickets were purchased, the Company will not reimburse for acancelled or changed vacation, regardless of the reason.

When to Start and Stop the Vacation Travel Allowance It is paid monthly, 1/12 of the airfare calculated for the respective year in January.



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For example, those employees who arrive on January 1, it will be paid 1/12 starting on the first fullmonth after arrival at the assignment location i.e.: February.

Vacation Travel Allowance will be paid based on family members residing in the Host Country. Ifall members of the family do not expatriate at the same time, it will be adjusted for family membersstarting the first full month after arrival.

Children turning 12 years of age or older in the calendar year will receive payment based on adultticket for the entire year.

If the employee acquires a new dependent(s), the allowance will be adjusted starting the first fullmonth after arrival.

The pro-rated amount ceases to be paid on the first of the month following the employee’srepatriation.

It will not be paid to family members who continue to reside in the Host Country location after theemployee repatriates.

Dependents for Vacation Travel Allowance Dependents that reside in the Host Country up to age 19 or until repatriated to attend college,

whichever occurs first. Other designated eligible dependents residing with the employee in the Host Country. Children who are in boarding school.

Review and Revision of Vacation Travel Allowance Fare will be set and reviewed annually on January 1 of the respective year. Upon transfer to a new international location, the new VTA will start first full month after arrival.

Vacation Travel Time Travel time will be provided exclusive of the vacation entitlement for one trip per year and

only if the employee returns to the Home Country. Travel time commences the day of departure from the Host Country location and ends the day of

arrival in the Home Country destination point. Visa versa on return, commences the day of departurefrom the Home Country and ends the day of arrival in the Host Country location.

Employees are responsible to provide to Human Resources the actual number of travel days andactual number of vacation days taken. (There are no pre-designated travel days.)

Travel days are not provided for a second trip to the home country within the same calendar year ortravel to other locations.



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Interim Leave – Rest & Relaxation (R&R)Each Business Unit will set their respective Interim Leave policies. Interim leave maybe provided in countries with hardship conditions where the premium is 35 percent

or higher. (This does not include temporary hardship uplifts.) This leave is separate from vacation and is used to allow the employee and eligible dependents a

chance to visit a country that is similar to the Home Country culture for rest and relaxation. Each Business Unit will set their respective Interim Leave destination. The location should be

within one day’s travel from the host location. Dependents residing in the Host Country are eligible. Interim leaves are seven consecutive days (five workdays plus a weekend) and are inclusive of travel

time. Eligibility guidelines (timing of the leave) are a local issue and should be captured in Host Country

policies. Interim Leaves should not commence prior to being in the Host Country for a minimum of 90 days. Interim Leaves may not be taken within 60 days of repatriation. The Interim Leave may begin in one year and end in the following year (i.e. start in December and

end in January of the next year). Interim Leaves may not be carried over. If a leave is not taken, it is forfeited on December 31. Airfare is reimbursed on a receipted basis. (Economy travel unless unique situations exist). Per Diem is claimed and covers hotels, meals, and incidental expenses for the total days of interim

leave, including ground travel. The per diem is not intended to cover all expenses, it is to help defraythe total expenses.

Per diems are $75 for first adult; $50 for second adult; $50 for children 12 and over; $25 for children11 and under.

Interim Leave and Vacation can be joined as long as the all of the following conditions are all met: In addition to Interim Leave where vacation days are added, the employee must take a

vacation, in addition to this Interim Leave, using their vacation travel allowance (VTA) andavailable vacation entitlement. Proof that vacation has been taken during the calendar yearmust be provided to Host HR. (e.g. Boarding card, stamp in passport, etc).

The vacation using VTA must be out of the country of assignment within the same calendaryear.

Local management must approve combining vacation and interim leave prior to travel. If the employee takes interim leave where vacation days are added, and does not meet the above

conditions by the end of the calendar year, the airfare and per diems for the interim leave must berepaid to the company and the interim leave days will be subtracted from the vacation entitlement.



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Medical Coverage In Host Country Locations

Medical Plan Enrollment U.S. expatriates will continue to be administered under Home Country medical plans. Non-U.S. expatriates located in the U.S. will be covered under an appropriate designated insurance

plan. Non-U.S. expatriates located outside the U.S. will be covered under an appropriate designated

insurance plan recognized in the Host Country.

Things to Remember Covered treatment in the Home Country plan may not be provided by the Host Country plan. No

additional reimbursements will be made if a particular treatment is not covered in the HostCountry plan that was covered in the Home Country plan.

Visiting relatives and dependents not covered under Home Country plans when in a foreignlocation should ensure there is appropriate medical insurance to provide coverage in the HostCountry.

If evacuation from the Host Country is required due to a medical condition, the Company willcover the transportation cost of the evacuation (Int’l SOS – AEA). Any associated medicalexpenses will be covered by the medical plan under which the employee and dependents areenrolled.

Medical Costs Not Covered by Company Accident or illness caused by misconduct or gross negligence of the employee or dependent. Failure of the employee or the dependent to take preventative immunizations or physical

examinations recommended and paid for by the Company. Any employee or dependent that is eligible for and declines to participate in Company-provided

medical plans.

Language InstructionLanguage instruction expenses for employees and eligible dependents are reimbursable throughexpense account reporting. Guidelines are at the discretion of local management (generally not toexceed 100 hours). Employees and dependents are encouraged to learn the language spoken in the Host Country. Study may begin prior to departure and continue after arrival in the Host Country. If the business language spoken in the Host Country is not the employee’s native language, intense

training classes may be required.



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EducationFor tax-dependent children living in the Host Country, the Company will assist in public or privateschooling comparable to that in the Home Country, unless otherwise stated in the local expatriatepolicy of the Host Country.

Eligibility School fee assistance begins in the school year term that the child turns three if he or she is

enrolled in a pre-kindergarten equivalent curriculum. (Example: If the Host Country school hastwo terms beginning in September and January and the child turns three after January, the termbeginning in September is not covered.)

Child daycare or babysitting facilities are not covered.

Fees CoveredThe Company will pay for the following: Enrollment fees and tuition Necessary daily transportation provided by school or chartered bus Books, lab fees, required school fees, etc.

Fees Not CoveredThe Company will not pay for the following: School uniforms, athletic uniforms School lunches Computers Graduation, social events, or Parent Associations After school enhancement courses or summer school Yearbooks Extended school trips or extra-curricular activities unless they are part of the academia Carpooling, parental transportation, or taxi service

Special Educational NeedsSpecial educational needs will be addressed on an individual basis. It is the parent’s responsibility toensure that the Host Country school system can satisfactorily meet their child’s requirements prior toaccepting an international assignment.

Children with Learning Disabilities



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Assistance for learning disabilities provided by the Home Country school system but not providedin the Host Country school system or under the employee’s health insurance provider may beconsidered under private care.

EAP – An Employee Assistance Program Counselor should be consulted for an assessment. Consultation with Expatriate Services should be obtained in unique circumstances.

Children considered “gifted” or excel in school academics or social programs Assistance for students who excel that is provided by the Home Country school system and not

provided in the Host Country school system may be considered under alternative methods. Tutoring, special classes, summer school, etc., (not provided in the Home or Host country school

systems) will generally not be considered for alternative methods of assistance. Consultation with Expatriate Services should be obtained in unique circumstances.

Home SchoolIf the expatriate family desires to home school, please contact the local Human Resources coordinatorfor reimbursable costs and other guidelines. Electing this status is binding for the duration of theschool year in which it is elected. The Company will only provide materials for one school year at atime.

Boarding Schools If an appropriate local school is not available, the Company will reimburse for an average boarding

school cost to be determined through annual surveys. If an appropriate local school is available but the family elects to send dependents to a boarding or

non-local school, the Company will reimburse up to 100 percent of the average cost ofboarding/non-boarding fees not to exceed the annual surveyed cost.

The reimbursement in both cases is limited to normal costs of tuition, room and board, books, andother non-refundable items regularly required by the school.

If available, the parents must include insurance for reimbursement of tuition should the child notcomplete the school term/year that has been pre-paid. Failure to do so will negate any assistancefrom the Company.

See link for boarding school.

Travel for Boarding School Ground transportation and airfare to and from the school is provided on a frequency set by local

management not to exceed three round trips per school year. No other expenses or per diems arecovered.

One of these trips will be considered the annual vacation travel allowance.



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Parents may not travel to the school in lieu of the dependent’s trip to the Host Country. Travel is economy class. (Exceptions to economy class travel are subject to review by Host

Country Human Resources and also must be reviewed by Expatriate Services.) Hotel costs and incidental costs will not be covered unless there is a forced layover during direct

travel. The Company will not reimburse the cost of an escort or chaperone in transporting the dependent

to and from school.

Tutoring If a dependent requires tutoring to bring him or her up to a standard level required by Host Country

school academics, the Company will review the needs and determine if the expense may becovered.

A school counselor must provide documentation of need. Tutoring will be provided only in the initial year of education in the Host Country. After the initial year, tutoring will become the employee’s personal expense.

Continued Education after Employee Repatriation

Students Attending Host Country SchoolIf the employee and family repatriate, they may elect to have a dependent(s) who is in the final year ofsecondary education in the Host Country remain to finish the school year. Dependent must be in a critical stage of the school years and elects to complete the final level in

the Host Country. Expenses may be covered for the dependent to live with a guardian family for room and board. Employee is responsible to ensure the dependent is protected by legal documents (guardianship). Employee is responsible to provide continued health care coverage. Employee is responsible to ensure the dependent secures the appropriate visa documents. Visitation trips will be determined on a case-by-case basis, contingent upon the time remaining to

complete the school term. Repatriation expenses will only be provided if the dependent repatriates within 30 days of the

school term end. Company will tax protect any Home Country income taxes which may result from payments under

these conditions.

Students Attending Boarding School If a dependent is attending boarding school in the Home Country at the time of the employee’s

repatriation and remains in the Home Country to complete the education, the following must apply:



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The dependent must have attended boarding school for a minimum of three terms or oneacademic school year prior to employee’s repatriation.

Assistance will continue if the dependent is at a level to complete a nationally recognizedexamination in the Home Country within two years of the employee’s repatriation. Forexample: Common entrance General Certificate of Secondary Education – GCSE’s Scottish Highers General Certificate of Education – Advanced Level Examinations

Company will reimburse fees at same level as during the assignment. If the boarding school is located in the employee’s home location, and day school facilities are

available, the Company will only pay for normal costs incurred for attending day school. Company will tax protect any Home Country income taxes which may result from payments under

these conditions.

Higher Education/Post Secondary EducationThe Company does not assist employees in meeting the costs of higher education for dependents postsecondary or in a college or university.

Travel for University/Post Secondary Aged ChildrenWhile the Company does not pay costs for higher education, travel expenses are reimbursed fordependents to visit the family as follows: The Company reimburses airfare so the dependent can visit the family - up to two trips per school

year. Ground transportation is not covered. Dependent may use one trip per year to accompany parents on interim leave or to a vacation site

not to exceed cost of trip from school to Host Country. Hotel costs and incidental expenses will not be covered unless there is a forced layover during

direct travel. Parents may not travel to the school in lieu of the dependent’s trip to the Host Country. Dependents must be unmarried and enrolled in fulltime studies (including vocational school), up to

and including age 24. Travel is economy class. (Exceptions to economy class travel are subject to review by Host

Country Human Resources and Expatriate Services.) The Company will not reimburse the cost of an escort or chaperone in transporting the dependent

to and from the school. Visiting dependents not covered under Home Country medical insurance plans should ensure there

is appropriate medical insurance to provide coverage while visiting the Host Country.



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Travel for Non-Custodial ChildrenIf the family has non-custodial children or children who remain in the Home Country for personalreasons, one trip per year will be reimbursed to visit in the Host Country or vacation with the family inanother location. Children aged 19 and under are eligible. Dependents in University Education (including vocational school) remain eligible for one trip per

year but must be unmarried, enrolled in fulltime studies (with no interruption in education), up toand including age 24.

The Company reimburses airfare only. Travel is economy class. (Exceptions to economy classtravel are subject to review by Host Country Human Resources and also must be reviewed byExpatriate Services.)

Hotel costs and incidental costs will not be covered unless there is a forced layover during directtravel.

Parents may not travel to the Home Country or school location in lieu of the dependent’s trip to theHost Country.

The Company will not reimburse the cost of an escort or chaperone in transporting the student toand from the Home Country or school location.

Visiting dependents not covered under Home Country medical insurance plans should ensure thereis appropriate medical insurance to provide coverage while visiting the Host Country.

Work Environment in Host CountryIt is recognized that there may be differences in the work environments between the Home and HostCountry locations. Generally, the employee will follow the practice of the Host Country while onassignment.

Holidays The holidays that are formally observed by the Company in the Host Country will be recognized for

expatriates. Holidays observed in the Home Country will not be recognized including periods of vacation in the

Home Country.

Work Schedule Work schedules at the Host Country will be established to meet the needs of the Business Unit

operation.



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Prevailing practices in the industry are considered, and work schedules are consistent with the lawsand practices of the Host Country.

Other EmploymentEmployees are not permitted to engage in other employment or to participate in a business enterprise inthe Host Country.

Spousal AssistanceIt is recognized that spouses who accompany employees on international assignments may experiencea disruption in their careers or self-improvement pursuits. Assistance may include one, or acombination of, the following elements.

Leave of Absence A leave of absence may be granted to the spouse of an expatriate, if the spouse is employed in the

Home Country Phillips 66’s organization at the time of transfer. This is subject to the terms and conditions of the Home Country domestic policy.

Financial Assistance Reimbursement is limited to an amount equal to $5000 (or equivalent) for the duration of the

employee’s expatriate assignment. Assistance is not contingent upon the spouse working at the time of expatriation. (Assistance for

self-improvement courses is not limited to current career path.)

Seeking Employment in the Local Job MarketThe Company will provide financial assistance for spouse seeking employment in Host Countryincluding, but not limited to, the following: Reimbursement for employment agency fees and resume preparation. Work permit and visa application fees, etc. Career counseling.

Continued Self Improvement & Related Expenses Self-improvement courses in the Host Country. Correspondence courses. Continued accreditation in a career path. Seminars or training to assist in the career path. Recreational activities are not included (i.e. golf lessons). Travel and related expenses for courses will not be covered under this policy.



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Married, Unaccompanied StatusIf the spouse does not accompany the employee on the foreign assignment, the employee may beplaced on married, unaccompanied status.

At time of Expatriation Home sale is not an option until a request is made to change status to married. Car sales assistance is available for one vehicle. A miscellaneous expense allowance of $3,000 (or equivalent) will be paid. Expatriate location premium will apply. A single Commodities and Service (C&S) allowance will apply. Furnished housing will be provided and a Housing and Utilities (H&U) deduction will not apply. Employee will be subject to provisions of the Host Country for transportation – car purchase or

Company provided transportation in which case an Automobile Cost Factor (ACF) deduct willapply.

No vacation travel allowance will apply. Employee will be subject to a hypo tax on full family status. Household goods shipment will follow guidelines of short-term assignment. When the employee is expatriated during the year, to be eligible for pro-ration of the visits (one

every 60 days) the employee must have five days of vacation left which will be used for one trip.If no vacation time is left, one trip will be forfeited.

Visitation TripsGuidelines The Company will provide airfare for six trips, to the Home Country to visit the spouse and family.

Three of these trips, the company will provide “time-off” of one week each (five workdays plusweek-end), exclusive of travel time.

Two trips will require the employee to use their vacation entitlement of one week each (fiveworkdays plus week-end), exclusive of travel time.

One trip will require the employee to use their vacation entitlement. Number of vacation days,exclusive of travel time, will be at the discretion of the employee with supervisor approval.

The spouse (no dependents) may visit the Host Country in lieu of the trips home by the employee(subject to local management approval).

Interim leaves will not be granted. The visitation trips replace the interim leave. Travel for the employee is per the Corporate Travel Guide. Travel for the spouse is economy unless local management approves another class of travel. Physicals are not required for the spouse, but appropriate immunizations should be taken for a

spouse who visits the Host Country.



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Visitation trips do not accrue, are not deemed as vacation accrual, or qualify for pay in lieu of. Trips are not valid to locations other than the Home and Host Country locations. The trips are forfeited if not taken.

All visitation trips are at the discretion of local management with consultation of ExpatriateServices taking the business needs of the Company into consideration. Trips not taken byDecember 31 of the respective year are forfeited.

If the employ elects to change to Family Status in the Host CountryElection to change from Married, Unaccompanied to Married status is binding for one year from dateof expatriation. Home sales using the Company Purchase Plan will be approved for a 12-month period. Car sales assistance for the vehicle of the spouse will apply. An additional $2,000 Miscellaneous Expense Allowance will be paid. C&S status will be changed to family status. The employee may be moved to larger accommodations if the employee does not already occupy

ample housing. An H&U deduct will apply regardless if the family sold the primary residence, leased it, or left it

vacant. A $300 lease management payment will be made monthly – non-taxable - if the home isnot sold but left vacant or leased.

If the location is a two-car location, the family will either purchase another vehicle if they desiretwo, or if it is a Company provided vehicle location 1-1/2 ACF deducts will apply.

Vacation travel allowance, pro-rated and paid 1/12 monthly will become family status beginningthe first of the month after the family arrives.

Family may apply for an additional shipment up to the maximum less what the employee shipped.

Early Repatriation of Family Members Sales assistance in Host location on one car if the family owned two vehicles will apply. Three to seven days in a hotel once the packing process starts, if needed in the Host location. 60 days of temporary living on an as needed basis which includes lodging and per diem in the

Home location. Up to three weeks of leased transportation. After the period of 60 days of temporary living, the family is responsible for all living costs. Once the temporary living period has expired in the Home country, the Company will only pay to

move household goods and deliver storage one time. If the family chooses to purchase a home, they will not be reimbursed for purchase costs until the

employee returns to a regular full time position, if they are eligible under Company policy. If the employee repatriates to a different location from where a home was purchased when the

family repatriated early, there will be no purchase assistance or sales assistance on that home.



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The employee will be eligible to purchase a home with Company assistance at the location towhich he/she is reassigned to a regular full time position, if eligible under Company policy.

The family can elect a return shipment of household goods under repatriation guidelines. Theallowance for the employee when repatriated will be combined with what the family was eligible torepatriate, and cannot exceed the allowable maximum just as if they had repatriated together.

If the employee is eligible to be changed to Married, Unaccompanied, to be eligible for pro-rationof visits, any interim leave(s) (if in an interim leave location) taken will reduce the tripsaccordingly.

Depending on the number of trips provided until December 31 of the respective year (one every 60days not to commence within 60 days of repatriation), a minimum of five days of vacation must beused. If no vacation time is left, one trip will be forfeited.

Employee will be changed to single status for C&S allowance. H&U deduct will stop when family repatriates. VTA will stop for employee and all family members at the end of the month the family repatriates. When the employee repatriates he will be allowed one leased vehicle for up to three weeks. No

other expenses for temporary living will apply. The Miscellaneous Expense Allowance (one month’s salary to a maximum of $8,000) will be paid

when the employee repatriates. Company physicals will be offered from locations considered “high risk”. The physicals must be

taken within 60 days.

Expense Reimbursement A travel per diem of $50 will be paid for actual days of travel for either spouse or employee. Travel costs for spouses are considered taxable income, but will be tax protected. A per diem will be paid for seven days of expenses incurred when the spouse visits the employee.

(The spouse may elect to stay longer than the designated time; however a per diem will only applyfor the designated seven-day period.)

Per diems are site specific.

Other Assignment ConsiderationsThe expectation is that the employee’s family will continue to reside in their current residence.However, the following provision may be made on approval basis: The employee may request relocation assistance to move the primary residence due to a significant

personal consideration including: The need to locate closer to friends/family to provide comfort and security to the family remaining

in the Home Country. Other extenuating personal circumstances.



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Note: The expectant mother may request a leave from the Host Country for birthing, even if theMedical Director has deemed the location safe for delivery. All requests should be reviewed withExpatriate Services.

The Country Manager may only approve this after review with Expatriate Services andconcurrence by the Manager, Expatriate Services. Factors such as the following will beconsidered:

Cost of transfer assistance benefits. Length of time of the Married, Unaccompanied assignment. Next possible assignment location for the employee.

If approved, the relocation expenses that will be granted include: Reimbursement of home sale expenses (typical closing costs) Home purchase assistance Shipment of household effects Three days of temporary living at old location Three days of temporary living at new location Travel costs to new location House hunting trip not to exceed five days A Miscellaneous Expense Allowance will not be paid. The employee will not be eligible for further home sales/purchase assistance unless the employee

accepts a new position within the Company and is required by the Company to move to the newjob site location.

The Company will not purchase the home. If the family elects to relocate at Company expense, theelection of Married, Unaccompanied is binding for the duration of the assignment unless a uniquesituation occurs and an exception to policy is granted.

Maternity Expatriate employees or pregnant spouses may receive assistance in countries where the Medical

Director has determined that delivery and postpartum medical care is inadequate. Appropriatemedical releases for travel may be necessary.

This is generally limited to 60 days prior and 60 days after delivery, unless unique medicalconditions exist.

The Country Manager will review the request for any exceptions with Expatriate Services.

Expectant SpouseThe following benefits will apply:



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Direct travel to the Home or a Third Country, whichever is chosen for the delivery. The HostCountry Human Resources and Expatriate Services will determine class of travel with healthconditions considered.

Per Diem for duration of leave from Host Country. Per Diem will be site specific. Host Country Human Resources and Expatriate Services will provide Lodging and transportation

on a case-by-case review. Eligible dependents accompanying the expectant spouse will be reviewed on a case-by-case basis.

Entitlement of Employee with Expectant SpouseThe following benefits will apply: The employee is eligible for transportation assistance to the place of delivery. The employee is granted a seven-day (five work days) leave of absence with pay for the birth. Vacation may be combined to extend the visit with local management approval. No additional per diem will be paid since the C&S allowance will not be altered. (Exceptions will

be reviewed on a case-by-case basis.)

Expectant EmployeeThe following benefits will apply: When the option for leave of absence after the recovery period is exercised and the salary is/is not

suspended, the premium will be suspended. When remaining in the Host Country for delivery, recovery or family leave, other compensation

elements (C&S, H&U, ACF) will continue. Direct travel to the Home or a Third Country, whichever is chosen for the delivery. The Host

Country Human Resources and Expatriate Services will determine class of travel with healthconditions considered.

Per Diem for duration of leave from Host Country. Per Diem will be site specific. Lodging and transportation will be provided on a case-by-case review of Host Country Human

Resources and Expatriate Services. Eligible dependents accompanying the expectant employee will be reviewed on a case-by-case

basis. The need to alter cost of living allowances in the Host Country will be reviewed on a case-by-case

basis. This applies to a spouse or employee who is on maternity leave from the Host Country afterthe normal recovery period.

If the expectant expatriate employee is unable to fulfill the job duties of the expatriate assignment(i.e. extensive travel) after birth of the child, a review to repatriate the employee will be conductedby the Host Country Manager, local Human Resources, and Expatriate Services.

In Home Countries where maternity leave is granted (more than 60 days) and the employee electsto exercise these benefits in the Host Country, a review will be conducted by the Country Manager,



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Note: Nothing stated herein is intended to change the terms of the employment and is not to beconsidered a contract. Such terms are subject to modification, revision, or change withoutfurther notice.

local Human Resources, and Expatriate Services to determine if the leave terminates theassignment in the Host Country and if there is a need for repatriation.

Compassionate Leave

Death or Serious/Critical Illness of a Family Member Should serious illness or the death of a close relative require the employee and/or eligible

dependents immediate presence outside the Host Country, the employee may be granted absencewith pay up to the number of days provided in Home Country policy, exclusive of travel time.

Absence in excess of this period shall be covered by a leave of absence without pay, or time will bededucted from vacation entitlement at the employee’s option.

GuidelinesBelow are guidelines for eligible family members in the event of death or serious/critical illness. Family membersnot recognized in the below chart may also be considered (i.e. e. sister or brother-in-law) on a case-by-case basis.

Round Trip Travel Serious/Critical Illness DeathProvided For

Relative Employee Spouse Dependent Employee Spouse DependentEmployee’s Parents Spouse’s Parents Employee’s Child Spouse’s Child Employee’s Sibling Spouse’s Sibling Employee’s Grandparent Spouse’s Grandparent Son-in-law/Daughter-in-law For review For review For review Employee’s Grandchild Spouse’s Grandchild

In any emergency situation, local management will grant authorization appropriate to the conditions.



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Note: Other conditions will be reviewed on a case-by-case basis by Host Country HumanResources and reviewed with Expatriate Services.

Class of TravelCorporate Travel Policy will apply. Host Country Human Resources and Expatriate Services willdetermine another class of travel if warranted.

Other Covered Expenses Reasonable in-transit incidental expenses. Ground transportation. Lodging, food and incidentals if the illness or death occurs at the point of departure. Lodging, food and incidentals must be paid by the employee if the illness or death occurs in

another location. (The employee would be responsible for these costs had he/she never left thedomestic assignment location.)

Serious/Critical Illness of an Expatriate or Approved DependentWhen the medical facilities of the Host Country are deemed inadequate or of inferior quality, orservices are not considered to be satisfactory: The Company may provide travel and expenses to move the employee or eligible dependent to the

Home Country or another location where satisfactory care is available. Each event will be reviewed on a case-by-case basis.

Death of ExpatriateIf an expatriated employee should die while residing in a foreign country, the Company will pay: All necessary legal expenses incurred in satisfying government requirements. Transportation costs if burial is in the Home Country or another approved location is preferred. Transportation and normal travel expenses of family members accompanying the body. Appropriate related expenses.

Death of Approved Dependent In the event of the death of an approved dependent living either in the Host Country or covered by

the education assistance provisions, the Company will grant the employee an excused absence withpay up to a maximum number of days provided in Home Country policy.

Payments by the Company will be the same for an eligible dependent as for the expatriateemployee.



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Note: In the case of the death of an expatriate or eligible dependent, the services of an outsideagent may be enlisted to handle legal documents and transport to the Home Country.

General Assignment Conditions - Repatriation


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REPATRIATIONAn employee should notify the Host Country and Expatriate Services as soon as the employee knowsthat the repatriation is imminent. This will ensure proper coordination of moving arrangements andexpatriate compensation elements. It also will allow the employee to begin completing the necessaryforms and other departure formalities.

See link for Relocation

GuidelinesBelow are guidelines to assist in making the transition as smooth as possible. Benefits will not begranted if the employee does not repatriate within 30 days.

Home Finding trips on repatriation to Home Country for any reason will not be provided. Host Country Human Resources should provide a checklist of items that need to be completed as

employees start the repatriation process. Consideration will be given to families who will not be able to repatriate together for personal

needs. The employee should bring these to the attention of the Host Country Human Resourcesand Expatriate Services.

Employee should contact Relocation Services to arrange transport of personal effects back to theHome Country. The move coordinator will communicate the volume limit that the Company willsupport; anything over that amount will be the employee’s responsibility.

Employee should advise the Host Country Human Resources Department regarding any leasecancellation fees, if known.

Employee must return recoverable school fees to the Host Country Human Resources Department. Temporary living accommodations and transportation will be provided in the Host Country

according to policy and the individual needs of the repatriating family. The Commodities and Services (C&S) Allowance will continue until departure to provide for

incidental expenses. This is in lieu of a per diem when local conditions warrant. The Housing & Utilities (H&U) deduction will stop when the permanent housing has been vacated. If applicable, the Automobile Cost Factor (ACF) deduction will stop when the employee returns

the Company provided vehicle. Return class of travel will be in accordance with Corporate Travel Policy. Advise Expatriate

Services regarding any special needs. Temporary living in the Home Country will be governed by Home Country policy but in most

cases will not exceed 60 days. Required lodging and temporary leased transportation (localconditions will guide) will be provided. A per diem will be provided for food, laundry, and otherincidentals.



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Repatriation physicals will be offered to employee and eligible dependents when repatriating froma high-risk area and should take place within 60 days of repatriation.

Human Resources should advise the employee of Repatriation Counseling – EAP or outsideconsultants.

A Miscellaneous Expense Allowance may be provided according to Home Country DomesticPolicy (depending on reason for repatriation). Miscellaneous Expense Allowance will not be paid to those who were on “Married

Unaccompanied” assignment for the duration of their assignment. Premature repatriation of family members will be considered on a case-by-case basis, taking the

needs of the family into consideration. If repatriation is due to personal needs, such as separation or divorce, a lump sum may be

provided to the repatriating family members to cover 30 days of lodging, transportation, andper diem.

Home Country living conditions and regulations will be taken into consideration and resolvedon an individual basis.

Repatriations of an employee and dependents due to termination, whether voluntary or involuntary,severance or retirement will be governed by Repatriation Guidelines.

Home purchase assistance will not apply in these circumstances.

See Appendix for Repatriation Guidelines

Eligibility for Miscellaneous Expense Allowance upon RepatriationA miscellaneous expense allowance will be provided to meet expenses upon repatriation to HomeCountry. The Home Country governs the repatriation miscellaneous expense allowance. In the eventthere is no Home Country policy, the allowance is calculated at one month’s base salary with amaximum of $8000 (or equivalent). Eligibility for this miscellaneous expense allowance includes: Repatriation to a new Home Country assignment. Termination from the Company due to early or normal retirement. Redundancy of position and no position offered in Home Country (refer to Home Country Policy). Employee dies during active service.

Employee or surviving spouse/family must relocate from Host Country within 30 days in order toqualify for this benefit. This allowance will not be paid under any other circumstance.

Purchase of a Home Country Residence upon RepatriationThe employee will receive home purchase assistance upon repatriation only if the Home Country has aPurchase Assistance Policy and the employee qualifies for the entitlement.



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Miscellaneous

Appliance Allowance upon RepatriationSee Relocation section for details.

Shipment of Household Goods upon RepatriationSee Relocation section for details.

Repatriation and Storage upon RepatriationSee Relocation section for details.

Short Term Assignments


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Local management has the authority to request flexibility in the below stated assignment terms andconditions. Requests should be directed to Expatriate Services for review and concurrence for assuranceof equity and consistency among all employees.

SHORT-TERM ASSIGNMENTS A short-term international assignment is a transitory, non-permanent, provisional position based on

a clear understanding that the employee will return to the Home Country upon completion. The employee may not necessarily return to the same position that was vacated upon expatriation.

A short-term international assignment is defined as 61 days up to 12 months in duration fortemporary work assignments.

An assignment up to 60 days is considered a business trip and provisions of this policy do notapply.

Assignments that extend beyond 12 months will be evaluated on a case-by-case basis.

The assignment is arranged to secure specialized skill, knowledge, and experience needed on atemporary basis at the foreign location including, but not limited to: Starting up new facilities Repairing or reconditioning equipment Training or supervising nationals Inspecting construction of new facilities Short-term replacement of an expatriate Providing technical assistance

Applicable Terms Governing a Short Term International Assignment No pre-assignment trip. Unaccompanied or family status will be at management discretion. A miscellaneous expense allowance of $1500 (or equivalent) will be paid. There is no

miscellaneous expense allowance upon repatriation. The class of travel will be per Corporate Travel Policy. Any vacation taken at the beginning or at the conclusion of the assignment does not qualify for the

premium or per diem. Medical exams may be required due to assignment length or location; immunization requirements

and EAP consultation (if Home Country mandated) may be required the same as for regularexpatriate assignments.

Shipment and Storage of Household Goods and Personal effects Personal effects are limited to 100 pounds/person (air freight and/or excess baggage) and 2 lift vans

(surface shipment). The Company will not provide storage for household goods.



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Home country residence assistance Home Country residence assistance will apply when family accompanies the employee and the

home is left vacant. This assistance will be $300 per month (non-taxable income) paid throughpayroll.

If the Home Country residence is leased or relinquished, the employee will not be providedtemporary living upon return.

No H&U deduction will apply. However, an H&U deduction will apply if no Home Countryresidence is maintained.

Expatriate Premium A premium will be paid according to the assignment location. The premium is tax protected but is

not benefits bearing. Premium starts the first day of the work assignment and ends with the last day of work assignment.

Expenses during the assignment The employee will be provided lodging and transportation. Employee will be provided a reasonable per diem or a Commodities and Service (C&S) allowance

to cover food and incidental expenses. Gasoline is for the account of the employee.

Vacation Trips (Married) Vacation entitlement follows Home Country policy. A premium will not be paid if vacation is

taken at the beginning or conclusion of assignment. It will continue if vacation is taken during theassignment.

If the assignment exceeds twelve consecutive months, the Company will provide the family a triphome for vacation purposes on a receipted basis. The trip will be provided only to the home location. Economy travel will apply (consistent with the class of travel provided by a vacation travel

allowance). Management has the discretion of granting this trip earlier if warranted. It will not be provided if the assignment is single status and other home visitation is granted.

Visitation Trips (for Married Unaccompanied or Single Status) If the employee is unaccompanied or single, the employee may return to the Home Country for one

week (seven days excused leave), exclusive of travel time, for each 60 days of the assignment. As an alternative, the spouse (if applicable) may visit in the Host Country location at the discretion

of local management.



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The frequency of the spouse visit is determined by local management but should not exceed onceevery 60 days. The duration of the spouse visit will determine the interim period in which theemployee can return home for visitation.

A per diem will apply to cover additional expenses when the spouse visits. The per diem is sitespecific. Per Diem will be paid for up to seven days.

A $50 travel per diem will apply to either the employee or spouse in accordance with the numberof actual travel days.

The employee will be governed by the Corporate Travel Policy; travel by the spouse is economy. Visitation trips do not accrue, are not deemed as vacation accrual, or qualify for pay in lieu of.

Trips are not valid to locations other than the Home and Host Country locations. The trips are forfeited if not taken.

Taxation The Company will pay all Home and Host Country taxes unique to the short-term assignment. The

employee will be subject to the Tax Equalization Policy and will receive tax assistance from theCompany’s Tax Service Provider.

For more information please refer to the Global Tax Equalization Policy.

Appendix


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REPATRIATION GUIDELINES

Repatriations due to a Resignation or Termination for Cause

Each Nationality should determine rates applicable to their Home Location

Severance / Redundancy Plans Not providedTemporary Living Prior to Departure Local practiceRepatriation Tickets Direct route from Host Country to point of origin or

nearer location within the Home Country, economyclass.

Temporary Living at the Home Location – Paid in a lump sum amountTemporary Accommodation 30 DaysDaily Living Expenses Home Country per diem for 30 daysTransportation Lump sum for employee and spouse

Miscellaneous Expense Allowance Not providedAppliance Allowance Per Expatriate PolicyPhillips 66 Tax Service Per Expatriate PolicyRepatriation Physical / Company scope High Risk Area only within 60 daysRepatriation Shipment To Point of Departure/Origin or nearer location

within the Home CountryStorage Per Expatriate Policy up to 90 daysHome Management Assistance Ceases upon repatriationHome Purchase Assistance Not provided

Temporary Accommodation Table

Family Status Apartment Size100 1 bedroom200 1 bedroom201 2 bedrooms202 2 bedrooms203 3 bedrooms

Employee is only eligible for the above provisions, if the employee (and family) departs the Host Country within 30days and Repatriates to Home Country. For repatriation to be complete employee and family have to arrive in theHome Location and the household goods must be in route to the Home Country.

None of the above is applicable if these conditions are not met.

Appendix


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REPATRIATION GUIDELINES

Repatriations due to a Retirement or Severance

Each Nationality should determine rates applicable to their Home Location

Severance/Redundancy Plans Home Country PolicyTemporary Living Prior to Departure Local practiceRepatriation Tickets Direct route from Host Country to point of origin or

nearer location in Home Country, in accordancewith Phillips 66 Corporate Travel Guidelines.

Note: If employee downgrades ticket class, thenCompany downgrades; the ticket cost is not anallowance that can be negotiated.

Temporary Living at the Home Location – Paid in a lump sum amountTemporary Accommodation 60 DaysDaily Living Expenses Home Country per diem for 60 daysTransportation Lump sum for employee and spouse

Miscellaneous Expense Allowance Home Country PolicyAppliance Allowance Per Expatriate PolicyPhillips 66 Tax Service Per Expatriate PolicyRepatriation Physical / Company scope High Risk Area only within 60 daysRepatriation Shipment To Point of Departure/Origin or nearer location

within the Home CountryStorage Per Expatriate Policy up to 90 daysHome Management Assistance Ceases upon repatriationHome Purchase Assistance Not provided

Temporary Accommodation Table

Family Status Apartment Size100 1 bedroom200 1 bedroom201 2 bedrooms202 2 bedrooms203 3 bedrooms

Employee is only eligible for the above provisions, if the employee (and family) departs the Host Country within 30days and Repatriates to Home Country. For repatriation to be complete employee and family have to arrive in theHome Location and the household goods must be in route to the Home Country.

None of the above is applicable if these conditions are not met.

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