Sometimes it is necessary to permanently relocate to a new location within the US or within Canada. (Moves from one country to another are covered in Permanent International Relocations.) Abbott provides for these types of moves via our Intra-US and Intra-Canada relocation policies. Please reach out to Abbott Talent Deployment before starting your relocation journey.
Abbott is a global company with a strategy of developing world-class management with international experience and global perspectives. For that reason, we offer policies that support permanent international relocations.
This program applies to select candidates whose career plan does not specify a potential return to the home country, or a potential transfer to another country within approximately five or more years.
This policy does not apply to long-term or short-term international assignments, extended business trips, or any temporary assignment or relocation within one country.
Please reach out to Abbott Talent Deployment before starting your relocation journey. If you are currently relocating from one country to another, we’ve added resource links to our service partners on this page.
Under a section 3121(l) agreement, the employer agrees to file all required reports and remit amounts equivalent to the employer and employee Social Security taxes that would be due for U.S. citizens and permanent residents employed by the foreign affiliate.
Abbott has been sending employees on global assignments since the mid-1950s. Most of those assignments originated from the US and were focused on opening new markets for Abbott.
At that time, to maintain an assignee’s eligibility in US Social Security plans, the Abbott affiliate needed to sign a 3121(l) agreement with the US government. This agreement allowed global assignees to maintain participation in US Social Security while they worked abroad, but it also obligated all other US citizens and US permanent residents to participate, too.
3121(l) agreements do not have an expiration date, and they cannot be voided or cancelled. They can only be superseded by a bilateral social security agreement between the US and the government of the country to which the affiliate is tied.
What this means is that each impacted affiliate must remit US Social Security tax (both employer and employee portions) on an annual basis to the US taxing authority. This tax is calculated on all company-sourced income.
Impacted individuals are all local employees who hold US citizenship or US permanent resident status.
The Talent Deployment Team will utilize audit reports from the Global System of Record to identify employees who may fall into this category. The local affiliates are also expected to self-identify when they become aware of impacted employees.
Annually, a US W2 will be created through the US payroll system and provided to the employee. An ICB for the total social security costs will be issued to the affiliate.
It is the responsibility of the affiliate to collect from the employee their share of the US Social Security tax. Annual US tax preparation assistance will be provided to the employee at Company cost to assist with maintaining compliance.
| Argentina | Abbott Laboratories Argentina S.A. |
| Bahamas | Abbott Laboratories de Costa Rica Limited |
| Bahamas | Abbott Hospitals Limited |
| Colombia | Abbott Laboratories de Colombia S.A. |
| Dominican Republic | Abbott Laboratories International Co. |
| Ecuador | Abbott Laboratories del Ecuador S.A. |
| Guatemala | Abbott Laboratories S.A. |
| Grenada | Abbott Grenada Ltd. |
| Indonesia | P.T. Abbott Indonesia |
| Jamaica | Abbott West Indies Inc. |
| Mexico | Abbott Laboratories de Mexico |
| New Zealand | Abbott Laboratories (N.Z.) |
| Peru | Abbott Laboratories del Peru S.A. |
| Philippines | Abbott Laboratories |
| Singapore | Abbott Laboratories (s) Private Ltd. |
| South Africa | Abbott Laboratories South Africa (Pty) Ltd |
| Thailand | Abbott Laboratories Limited |
| Turkey | Abbott Laboratories A.S. |
| Venezuela | Abbott Laboratories C.A. |
Cornerstone
Baird and Warner Lake County information
myHR (must be logged into Abbott network)
Abbott Benefits
Vialto (myMobility)
ISOS
Bowling Green City Guide
Welcome to Querétaro, Mexico
Moving to Ireland – Living in Kilkenny
Perrysburg Relocation Guide
Brussels Relocation Roadmap
Permanent Relocation into the US Tax FAQs