Eligibility for any of Morrison’s Overseas Benefits (Travel Benefits and Housing Benefits) are determined by the Superintendent at the time of hiring and linked to an employee’s contract. Overseas Benefits are limited to 1.0 FTE contracted Administrative and Faculty employees who meet the following criteria.

• Financial status: Total annual household income (excluding Morrison education and housing benefits) received in Taiwan by employee and spouse is less than NT$4,000,000 per year. Financial disclosure may be required at each contract signing.
• Citizenship: At the time of hiring, the employee has citizenship from a country other than Taiwan.
• Needs basis:
  • Housing Benefit: At the time of hiring, the employee or spouse is not provided housing by a family member or a housing benefit from another employer. The employee or spouse is not provided travel benefits by another employer. The employee and their spouse must be committed to Christian faith and living in order to be eligible for housing benefits. At each contract signing, there may be a review of whether or not the employee meets the above criteria.
  • Travel Benefit: At the time of hiring, the employee’s home is overseas and moving to Taiwan to work at Morrison and/or the majority of family members of the employee and their spouse reside outside Taiwan.
    

Eligible Dependents
A non-working spouse is considered a dependent of an employee who receives Morrison benefits. An employee and spouse who both work at Morrison may only qualify for one set of Overseas Benefits for themselves and their dependent children. For an adopted child to be considered a dependent the adoption must be recognized by a court of law. A child whose adoption is in process but not yet finalized by court of law is not eligible for dependent benefits. For a child from a previous marriage to be considered a dependent, the employee must be legally and financially responsible for the child.

When the number or designation of dependents changes, benefits will be adjusted at the end of the fiscal year, with the exception of marriage, births and adoptions. In these cases, travel and overseas emergency medical insurance benefits will be adjusted the month after the marriage, birth or adoption takes place.

The following benefits related to dependent children will be discontinued after the child graduates from high school or discontinues their K-12 education.

• Overseas emergency medical insurance (NHI coverage is addressed in Procedure 622)
• Travel allowance (except for departure from Taiwan immediately following graduation)
• Relocation allowance
• Travel re-signing allowance (procedure 711)
• Housing benefits (procedure 760)

SAC 9/23
Reference - Policy 3300 Philosophy of Compensation

A travel allowance will be provided at the beginning of a two-year travel allowance cycle and again at the end of the cycle. Prorated air travel for eligible 1.0 FTE administrative and faculty personnel and their dependents (maximum three dependent children and spouse) from their home of record to Taiwan at an economy rate approved in advance by the Director of Finance. Exceptions to the timing and itinerary of this travel may be made by the Director of Finance. Air travel directly to home or university will be paid for dependents immediately following graduation from high school. Dependents who have graduated from high school and returned to their home country will no longer qualify for travel benefits.

If a staff member initiates a one year employment contract, a travel allowance at the end of that one year contract will not be provided. If the school initiates a one year employment contract, the Superintendent may authorize the travel allowance at both the beginning and the end of that one year contract. For employees who receive the Travel Allowance and are over age 65, two consecutive one year contracts will qualify them for this benefit.

An employee who receives the travel allowance benefit but is initially hired while living in Taiwan will not receive travel at the beginning of their contract and will only receive travel at the end of their two year contract if they: a) leave Morrison and Taiwan - one-way travel provided, or, b) sign a new contract - roundtrip airfare provided.

In the event that an employee resigns or his/her employment is terminated, the travel allowance normally will be prorated based on actual months of service. The Superintendent may make adjustments to the amount prorated when extenuating circumstances exist.

SAC 9/23
Reference - Policy 3200 Employee Contracts
Procedure 711 Travel Re-signing Allowance

Employees who qualify for the Travel Allowance (procedure 710) who have completed at least two years of 1.0 FTE employment at Morrison Academy and sign a two-year 1.0 FTE contract, resulting in uninterrupted employment, may qualify for a re-signing allowance, intended for, but not required for, use to connect with family members in their home country.

The resigning allowance amount is US $1,200 per eligible employee and US $600 for each eligible dependent (spouse and maximum three children). If the spouse of an employee who receives Overseas Benefits signs a 0.5 FTE or greater two-year contract, they may receive the US $1,200 re-signing allowance prorated over actual FTE instead of the dependent US $600 amount.

Two consecutive one-year contracts will qualify for this benefit for eligible personnel over age 63.

The school will provide the allowance in the first December of the re-signed contract period. Failure to complete the contract will result in a prorated deduction from the remaining compensation due. The allowance will be reported as taxable personal income for the associated calendar year.

SAC 2/22
Reference - Policy 3200 Employee Contracts

For employees who qualify for the Travel Allowance, Morrison provides overseas (outside Taiwan) emergency medical insurance for the employee and their dependents. The insurance covers most non-elective, emergency medical expenses, excluding pre-existing conditions and pregnancy related expenses.

The insurance, provided by Talent Trust (TTC) and underwritten by Allianz, covers up to US$1,000,000 per family member per year. The deductible for TTC is US$1,000 per condition. The employee is responsible for the first $100 per condition and Morrison will reimburse the cost of the deductible between US$100 and US$1,000. In the case of a medical emergency outside of Taiwan, the employee should show their TTC card to medical service providers and phone the TTC phone number on the card. If the medical condition is anticipated to cost less than US$1,000 then the hospital may refuse to call TTC and the employee may need to pay the bill before receiving reimbursement from Morrison.

SAC 9/23
Reference - Policy 3300 Philosophy of Compensation
Procedure 560 Member Care

Arrival
An employee who qualifies for Travel and Housing benefits coming to Taiwan for the first time will receive a relocation benefit paid to the employee and their dependents (spouse and maximum three dependent children). Employees may receive the benefit in cash shortly after arrival.

The benefit can be considered a tax-exempt expense if receipts related to moving (i.e. excess baggage, shipping, household items, etc.) are collected and submitted to the Cashier in the first semester. Receipts can either be from outside Taiwan or in Taiwan with the Morrison tax number on them. Any portion not covered by receipts will be considered personal taxable income and the appropriate tax withheld. The NT$ relocation benefit is listed below:

Employees and their dependents who, after a period of two or more years off-contract, return to Morrison Academy as employees, are eligible to again receive the relocation benefit.

Employees who qualify for Overseas Benefits but are hired on-island for the first time are eligible for 50% of this benefit.

Departure
A relocation benefit of NT$30,000 will be paid for employees who receive Overseas Benefits departing Morrison and who plan to leave Taiwan. 50% of the amount will be paid if not leaving Taiwan.

SAC 2/22

School-managed housing or a housing allowance will be provided for 1.0 FTE Faculty and Administrative employees eligible for Housing Benefits, as defined in Procedure 700. If school-managed housing is not available, or the employee does not want school-managed housing, the employee may receive a housing allowance. Housing allowance amounts are listed at the end of this procedure.

School-managed housing is equipped with major appliances, including air-conditioning, ceiling fans (when feasible), refrigerator, oven, clothes washer and dryer, water heater, kitchen cabinets, window blinds or sheer curtains, and bedroom closets. A basic phone with a landline may be installed at the tenant’s request. Rudimentary, used living room, dining room and bedroom furnishings will be provided for new employees until the end of Fall Break of their first year of employment with the school. New employees will be contacted by their campus Housing Coordinator prior to arrival with options for internet/phone set up.

Assignment of Housing
Housing assignment decisions will normally be made by April 1 and will be made after consultation with the appropriate Housing Coordinator. The Director of Finance, in consultation with the Superintendent, may choose to delay decision-making on specific housing units, if staffing for the following year is still pending.

Normally, employees may not be assigned to live in units that are larger than the size for which they are eligible. When a family downsizes, they will be required to move into a smaller housing unit that falls within the housing size guidelines. If a Morrison-owned housing unit of the correct size is available and would otherwise be vacant, the family will be required to move into that housing unit or to opt for a housing allowance. The Director of Finance may make exceptions to managed housing size according to the following criteria on a yearly basis only.

• If the Director of Finance initiates an exception based on Morrison's housing needs, employees may be permitted to live in a larger Morrison owned unit that would otherwise be left empty with access to one room restricted.
• When an employee requests an exception and is allowed to live in a Morrison owned unit larger than the maximum number of rooms specified, a fee of NT$3,000 per month for the extra room will be charged and deducted in monthly payroll.

When more than one employee qualifies for the same vacant housing unit, the employee who has received the Housing Benefit at Morrison the longest will be given higher priority in the assignment decision for the unit. If overseas benefits are transferred to a spouse, total years of service can continue to accrue uninterrupted for the couple.

The school will provide 60% of the relocation allowance as stated in procedure 755 - Relocation Benefits whenever the school initiates a move from one campus to another or when the school initiates a move from an off-campus apartment to an on-campus apartment. The school will provide 40% of the relocation allowance when an employee moves into a larger apartment as allowed by procedure or when an employee is required by the school to move into a smaller or different apartment, both on the same campus.

When single employees choose to share a two or three bedroom school-managed housing unit they will each receive a monthly payroll housing supplement of NT$5,000.

Request to change housing: An employee may request to move from one Morrison-owned housing unit to another Morrison-managed housing unit, both of which contain the number of bedrooms allowed by this procedure. To do so, the employee should make a written request to the Director of Finance prior to February 1 for the following school year. All costs related to readying the employee’s current housing unit for another employee will be covered by the employee requesting the move. No relocation allowance will be provided for an elective move between same-sized apartments.

Housing Size: Normally, the size of housing will be determined by the number and gender of dependent children less than 19 years of age and living at home. The apartment size an employee is eligible for is as follows:

Off-campus Morrison-managed leased apartments with total floor space smaller than an equivalent on-campus apartment may include an extra bedroom that is used as a laundry and/or storage room, based on availability. The school will pay the rental fee for one car or scooter parking space associated with an off-campus Morrison-managed apartment, when available.

Tenant Responsibilities and Restrictions
Utilities and Services: Tenants will be responsible for paying electricity, phone/internet, gas and water utility bills. MAK and MAC on-campus tenants will be charged a fee twice per year to help offset the cost that the school pays for the water provided by the campus. The fee amount is determined by the Director of Finance and based on actual cost incurred. Garbage collection, electricity for public spaces, and security fees for on-campus and off-campus managed housing are paid by the school.

Water filtration: The water provided for Morrison-managed housing (whether city water or well water) is similar in quality among campuses and meets Taiwan’s water-quality standards. Nevertheless, water specialists still recommend using in-home filtration for drinking water, to ensure almost all impurities are removed. Providing in-home water filtration or using bottled water, if desired, is the responsibility of each tenant.

Subletting: Employees may allow friends to use their home during their absence and may accept reimbursement for utilities, but may not make a profit from subletting. The one exception to this is when an employee is boarding a student. This exception is only granted if the employee who is boarding a student reports the income on his/her income tax. The Housing Coordinator should be informed of the names of any guests who will be using the housing unit for more than 10 days during a tenant's absence. The Director of Finance should be informed of guests who will be using the housing unit for longer than one month during a tenant’s absence. Any employee wishing to host someone in their home for longer than three months must receive written permission from the Director of Finance. Normally, family members other than spouse and children, are not permitted to live in Morrison-managed housing longer than 6 months.

Pets: Because of issues that arise with the close proximity of on-campus housing units and shared public spaces, dogs and cats are not allowed in Morrison-owned on-campus housing. Fish, birds and other clean, contained animals are permissible. The Director of Finance has the right to require removal of pets from managed housing units if the Housing Coordinator deems that the pet irritates the neighbors, is a health threat, or causes property damage. An employee living in a Morrison-managed off-campus apartment may be allowed to have dogs or cats depending on the landlord and building community rules. When arranging off-campus housing, the school will not be responsible for accommodating requests for dogs or cats when searching for, and selecting, off-campus housing. An employee may opt for the housing allowance and find suitable housing on their own in order to accommodate pets.

Storage and Stairwells: The school does not provide any storage space for tenants other than the space provided in their assigned apartment. Any furnishings or equipment that belong to the apartment but are not used by the tenant are the responsibility of the tenant, to return or replace, when vacating the apartment. Taiwan fire safety regulations disallow storage of any items in any stairwell. Items placed in a stairwell may be considered unwanted and the school reserves the right to remove the item(s) without providing compensation. Any government fine resulting from an infraction will be personally charged to the tenant. The foyer area outside an apartment’s front door is also to be free from objects to comply with government fire codes.

Business use: Managed housing may not be used to conduct any business that involves employing people other than members of the employee's immediate family. The Director of Human Resources may require employees to discontinue using managed housing for private lessons, tutoring, or camps if any of the following conditions are not met.

1. Advertising does not include the Morrison name and is restricted to word of mouth or flyers handed out to acquaintances, but not posted.
2. Employing additional teachers is not permitted.
3. Parking is limited to the street or school parking lot in order to avoid congestion in the faculty housing area.
4. Any facility maintenance needs related to these activities will be the employee's responsibility.
5. Care is taken to respect the needs of neighbors.

Painting: In school-managed housing, renovations and painting at the school's expense are normally done before tenants move in. A tenant may request the apartment, or a portion of the apartment, be painted four years from after they move in, and thereafter, once every four years. When a request is made, the school will cover the cost of two coats of off-white (or basic neutral) paint. If more than two coats are required, the tenant will be charged for the higher difference. If a color other than off-white or neutral is requested, the tenant is responsible for purchasing the paint, but arrangement of labor and labor cost may be handled by the school. If the tenant does not request repainting, the offer is simply forfeited and no reimbursement in any form is given at any time.

Other modifications: Changes in decor, cabinetry, painting dark colors and/or with textures, structure, and/or anything else to accommodate the renter's convenience or preferences are the tenant's expense, must be approved in advance by the Housing Manger and returned to original condition at the tenant's expense when vacating the unit. Gluing carpet to the floor and wall papering is not permitted.

Regular maintenance: Tenants are responsible for minor repairs arising from normal usage or any major repairs/replacements due to gross negligence. For example, tenants are normally responsible for changing light bulbs, cleaning air conditioners, clogged drains, broken glass, repositioning of fixtures, extra window/floor covering, and other hardware. Tenants may do the work themselves, arrange for repairs on their own, or request the Housing Coordinator to arrange for the work to be done at the tenant's expense. The school is otherwise responsible for major repairs and replacements.

A tenant should make a request for non-emergency maintenance or repair by filling out the designated housing maintenance form on their respective campus. The school reserves the right to enter school managed housing units at all reasonable hours for the purpose of inspection and whenever necessary to perform repairs and alterations to the premises. Normally, the Housing Coordinator will prearrange with a tenant when they plan to enter the apartment.

Departure Guidelines
Housing deposit: A rental deposit for school-managed housing will be deducted from the employee's last payroll before the end of the tenant’s departure from managed housing. Before leaving Taiwan, employees must pay all utility bills they have received. Utility bills received after the employee departs Taiwan will be handled by the Housing Coordinator and deducted from the employee's housing deposit. The deposit may also be used for any cleaning or repair that is deemed the tenant’s responsibility, communicated prior to their departure. After all expenses are paid, any remaining balance of the deposit shall be refunded within four months, together with a statement showing any utility, cleaning, or repair deducted from the deposit. The deposit amount is as follows: single NT$20,000, couple NT$25,000, family NT$30,000.

Painting: When an employee leaves Morrison or is required by the school to move into a different Morrison-managed unit, the school will cover the cost of two coats of off-white (or basic neutral color) paint in the apartment they are vacating, to prepare the apartment for the next tenant. If the tenant has painted the walls a color that requires more than two-coats of neutral paint, the employee will be responsible for either repainting the walls or paying the expense that is higher than the cost of two-coats. If an employee’s request to move to another Morrison-managed apartment of the same size is granted, they must cover any associated costs with repainting the apartment for a new tenant, either doing the work themself or paying for it to be handled by the Housing Coordinator.

Final inspection: Before a tenant vacates a school-managed housing unit, the Housing Coordinator will inspect the premises for damage and cleanliness. All the employee's belongings must be removed from the facility. All cupboards and drawers must be fully cleared and wiped clean. Floors must be swept. All trash must be disposed of. Appliances, furniture, window coverings and floor coverings must be clean. A more comprehensive list of cleaning expectations may be obtained from the Housing Coordinator. If any of the above conditions are not met, a cleaning charge of NT$1,000 per room may be deducted from the rental deposit. Any items left after the employee vacates will be disposed of by the school.

Check out deadline: Departing employees are required to have completed the final inspection and move out by June 15.

Housing Allowance
The following per month housing allowance will be paid for 1.0 FTE employees who qualify for the Housing Benefit but do not receive Morrison-managed housing.

SAC 2/24
Reference - 4512 Faculty Housing
Reference - 447 School-managed Housing

All non-Taiwan citizens in Taiwan for less than 183 days in a calendar year are charged at the non-resident tax rate of 18%. Morrison will cover the portion above an employee’s normal tax rate for new and departing staff. If a new or departing employee is paid for additional duties not in their FTE contract during this period, they are responsible for covering the tax at the 18% rate and Morrison will withhold the full amount from their pay.

A non-Taiwan citizen married to a Taiwan citizen is charged the 18% rate but can file their tax at the normal rate by filing jointly under the Taiwan spouse and receive a refund of any overpaid amount. Because of this, Morrison will deduct the full 18% amount from the non-Taiwan citizen employee’s pay in their first and final semester at Morrison.

SAC 4/24

RCE International is a non-profit mission organization focused on serving MK schools worldwide. Expatriate personnel may be affiliated with RCE in order to receive some services that are normally provided by traditional mission organizations. These services include a channel by which to raise funds for ministry expenses, participation in U.S. payroll taxes, and access to third-party service providers. Morrison employees who choose to affiliate with RCE may elect to have a portion of their salary contributed to RCE for their individual ministry account. Any changes (start or end dates, change in amount, etc.) may be done in either January or July of each year and must be submitted to the Director of Finance at least one month prior.

SAC 3/18

All full-time contracted personnel are considered missionaries in the sense that they are led by God to contribute to the overall evangelism of Taiwan by serving at Morrison Academy. It is desirable for employees to understand and feel connected to the broader missionary effort in Taiwan.

Morrison’s Member Care provides resources to facilitate the establishment of these relationships.

1. Taiwan Missionary Fellowship (TMF) membership annual fee
2. Member Care reimbursement for activities intended to foster fellowship with missionaries or a mission organization including:
   • Attending an on-island mission-sponsored event (e.g. retreat, conference, camp, or meal), up to NT$20,000/school year
   • TMF Conference/retreat adult (family) registration(s)

Process:

1. Missionary Partner financial reimbursement requests are sent to the Director of Human Resources.
   1. A full-time employee may fill out a Missionary Partner reimbursement request form. On the form, specify your general plan for how you are going to build a relationship with a missionary and/or connect to the broader missionary effort in Taiwan.
   2. A mission organization hosting a retreat may request reimbursement for mission retreats or mission meals.
2. After submitting the Missionary Partner form, please wait to receive approval from the Director of Human Resources.
3. Adult registration for TMF Conferences/retreats are pre-approved. After the conference, submit your receipt for reimbursement.
4. Collect your receipts and submit them to the Director of Human Resources before December 1st and May 1st for reimbursement.

SAC 2/24
References - Policy 3120 Missionary Partner
Procedure 560 Member Care

Mission-supported personnel will be granted home service/furlough leave in accordance with the policies of their mission. Missions are requested to arrange home service/furloughs for mission-supported personnel that do not interfere with the academic year.

Morrison Academy, in most cases, will only contract personnel who are available to Morrison Academy for the entire academic year. Morrison Academy will not be responsible to provide for finances and work assignment for teachers not under contract.

TCM 3/13

If a mission schedules a conference during the school year or there are donor relation activities that requires the employee to attend, the employee may temporarily be released from his/her duties providing that a substitute can be found. Requests for an employee to attend a mission conference or donor relation activities should be directed to the Superintendent. The Superintendent will act on the request. The employee's salary and benefit costs will be prorated for the number of days missed and deducted from the salary.

Leaves for Mission Conferences must be requested through the online Leave Request Form.

TCM 12/12