The percentage of firms using full reimbursement for transferees remains near previous highs (63% vs. 69%+) and is the most popular method overall. Use of lump sum payments by about half of companies is consistent with findings over the past few years. The percentage using partial reimbursement has declined to 36%, down from nearly half in 2011, yet still close to levels seen in 2008 to 2010. Small firms are less likely than mid-size and large firms to offer transferees a lump sum option (42% vs. 51%), and large firms remain the most likely to offer full reimbursement (75% vs. 51% of small and 63% of mid-size firms).
For new hires, full reimbursement remains the most popular (53%) by a slim margin and near previous highs (54%+). It is nearly tied with lump sum payments (51%) which roughly half of firms have used since 2008. The percentage of firms using partial reimbursement falls further from 2011 (37% vs. 51%) to its lowest level since 2006. Among all firms, full reimbursement and lump sum are the top two choices. Small and large firms have a distinct preference for these methods over partial reimbursement (43% and 47% vs. 30%; 62% and 57% vs. 40%).