Policy_for_Reimbursement_of_Certifications_ver_4.0[1].

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Policy for Reimbursement of Certifications

I. Objective
To encourage associates to build competencies of relevance to the organization and to obtain an independent external/internal validation of these competencies. These guidelines will help define the eligibility and approval criteria for reimbursing costs incurred by associates towards obtaining certifications for specific competencies.

II. Scope
These guidelines cover all Associates in getting certified in critical areas of competencies as defined by TCS from time to time. These guidelines also define the extent of reimbursement that may be allowed. These guidelines do not cover courses leading to degrees/ diplomas offered by Universities and other formal academic bodies. There could be exceptions to or deviations from this policy that might apply to a specific geography, a specific certification, or a set of certifications. This policy should be read and interpreted in conjunction with such exceptions & deviations, which would be communicated through and maintained in Ultimatix as document Policy for Reimbursement of Certifications : Exceptions & Deviations.

III. Responsibility
The Learning & Development (L&D) Group will 1) Issue the list of certifications allowed for reimbursement under these guidelines. This list of certifications would be communicated through and maintained in Ultimatix as List of Certifications Eligible for Reimbursement ver n.x. This list would be updated on a quarterly basis. 2) Handle exceptions dealing with requests for reimbursement of certifications not in the list of eligible certifications The L&D Group may consult with Heads of Practices / Corporate Functions / DC / Geography for seeking their inputs related to the above. The Heads of Practices / Corporate Functions / DC / Geography will ensure that: i) The certification is in line with business requirements and / or the certification is in line with the career plan of the Associate IV. I.

Benefits
All Associates will be covered as per the chart given below: Category %age Remarks reimbursed TCS Associates 100% Business Associates 100% Only if it is a mandatory requirement for the current project

II. Reimbursement will be limited to the following items of expenditure incurred for obtaining a certificate of competency: Item Covered Remarks Course Fees Yes If the course(s) are a mandatory prerequisite for certification

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Policy_for_Reimbursement_of_Certifications_ver_4.0[1].doc
Course material Library Fee Examination Fee Membership Fee No No Yes No Except for Foreign Languages (Ref. Exceptions Document for details) Except in situations where the total cost of membership + certification / series of certifications as a member, is less than the cost of certification(s) as a non-member Subject to same process of approval as stated in the section titled Procedure

Renewal Fee

Yes

V. Procedure
The procedure consists of four phases: I) A mandatory prior approval from Supervisor and Branch L&D (except in the case of Foreign Language Certifications) II) A reimbursement process (to be initiated within 3 months of the date of obtaining certification / re-certification) III) On obtaining certification, update of certification data in iCALMS and verification and approval by Branch Learning Group IV) Reimbursement of amount Refer to Annexure Attachment A for the complete process.

VI. Amendments
Amendments to the policy made from time to time will be communicated through Ultimatix.

VII.

Effective

This revised Policy for Reimbursement of Certifications ver 4.0 comes into effect from 1 June 2007 and supersedes earlier policies and guidelines related to certifications. Reimbursements currently pending will also be handled through the same mechanism. Enclosed Attachment A Workflow for Procedure Attachment B Approval and Reimbursement Form for Associates in TCS-India (under India Payroll)

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Policy_for_Reimbursement_of_Certifications_ver_4.0[1].doc Attachment A Workflow for Procedure of Approval & Reimbursement

Associate applies for prior approval

Supervisor (PL/GL): Recommended?

Yes

No

End

Approval by Branch L&D Yes L&D: Fees No to be paid by associate?

No

End

Not applicable for Foreign Language Certifications. All associate undertaking Foreign Language Certifications in overseas (non-India) locations, need to obtain a prior approval from the respective Geography Manager.

Yes
Approval recorded and stored in database

(L&D has an arrangement with the Institute conducting the exam)

L&D OKs finance to make payment

No End

Associate obtains certification

Finance makes payment to institute allowing associate to take the exam / course

Yes Associate submits all relevant documents (within 3 months of obtaining certification) L&D: Documents OK and data recorded?

Associate obtains certification

Yes

Associate updates competency

End

No

No Inform associate

Yes

BLG sends employee no, name & fees info to Finance for deduction from salary Finance Deducts fees (no tax implications for the associate treated as a one time deduction from salary)

Documents to be submitted: Prior approval (original) Receipts (original) Certificate (copy) Competency update (in iCALMS)

Finance checks for associate employment status to confirm that the associate has not resigned, and then makes reimbursement to associate

End

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Policy_for_Reimbursement_of_Certifications_ver_4.0[1].doc Exception Situations: Resignation

Associate pays the fees (to allow him/ her to take the exam)

Associate passes/ fails

Finance has paid fees to allow associate to take the exam

Associate passes/ fails

Associate Resigns and resignation is accepted

Associate Resigns and resignation is accepted

Associate completes competency updates

Not entitled to reimbursement of fees Hence no impact on full and final settlement

Checked and approved by HR Officer

End

No

Fee >$100 and associate has - not completed 3 months after successfully clearing the exam OR - has failed the exam OR - results are yet to be announced

Yes HR takes decision to deduct fees from full and final settlement based on whether the associate has utilized the investment in training for the organisation

Finance makes deduction from full and final settlement

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Policy_for_Reimbursement_of_Certifications_ver_4.0[1].doc Attachment B
Certification / Renewal of Certification Approval and Reimbursement Form Part I- PRIOR APPROVAL (Mandatory) Employee Details Name Project Certificate Details Name of certificate Emp No Email ID

Course Fees Examination Fee Issuing authority Membership/ Renewal Fee Total Declaration: If the Company arranges to pay the certifying authority directly and I fail to clear the certifying exam, I agree to deduction of the fees from my salary. Date Signature of employee Recommendation of PL/ GL ( Not required in the case of Foreign Language Certifications ) The certification applied for is: i) in line with project requirements ............................................Yes / No ii) in line with career plan of associate .......................................Yes / No Date: Name: Signature: Approval of Geography Head ( Only required in the case of Foreign Language Certifications at nonIndia locations ) The certification applied for is approved under SWON _______________. I confirm that the certification is: i) in the list of certifications eligible for reimbursement (or has been expressly cleared for reimbursement) ii) in line with the competency development plans of my business unit iii) in line with career plan of associate Date: Name: Signature: Branch L&D Officer Recommendation Verified i) TCS does not have arrangement with Certifying Authority ii) TCS has arranged for payment and no reimbursement is applicable. iii) TCS has arrangement with Certifying Authority. Discounted pricing is Rs ______ Date: Name: Signature: Part II- REIMBURSEMENT (To be initiated within 3 months of date of certification / re-certification) Document Verification by Branch L&D Competency Original All Copy of Update in Approval Original Certificate iCALMS Request Receipts Date: Name: Signature : Confirmation by Branch L&D Officer : Confirmed that the above reimbursement details have been recorded for future reference as per TCS information needs. The amount may be reimbursed under SWON _________________ Date: Name: Signature: Finance Department: Paid Rs ________________
Name Cheque or Draft No. / Paid with Salary ( mention Month ) Date Signature

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