Travel and Expense Policy Asia Pacific Addendum - 2016 Global - July2016

Asia Pacific
SUBJECT: ISSUE DATE:
Travel and Expense Regional Addendum (PR-SS-TE-0001) 1/07/2016
APPLIES TO LOCATION: APPLIES TO BUSINESS FUNCTION:

ALL ALL
TITLE NAME
DOCUMENT OWNER Director, GBS Asia Pacific Jason Crimson
ENDORSED BY VP HR Asia Pacific Naomi Monteiro
AUTHORISED BY CFO, VP- Finance, Asia Pacific Rodney G Olsen
Document Owner is responsible for recommendation, authorisation, interpretation, implementation and review.
TABLE OF CONTENTS
1. PURPOSE ................................................................................................................................ 3
2. APPLICABILITY ....................................................................................................................... 3
3. RESPONSIBILITIES................................................................................................................. 3
4. CONTROLS AND GUIDELINES .............................................................................................. 4

4.1 Travel & Expense ............................................................................................................................................... 4
4.1.1 Additional Guidelines & Requirements.......................................................................................................... 4
4.1.2 Personal Travel and Non-Employee Travel................................................................................................. 5
4.1.3 Flights (Air Travel) ......................................................................................................................................... 5
4.1.4 Passports and Visa ........................................................................................................................................ 6
4.1.5 Hotel Accommodation ................................................................................................................................... 6
4.1.6 Ground Transportation ............................................................................................................................ 6 - 7
4.1.7 Meals ............................................................................................................................................................... 8
4.1.8 Telephone / Mobile Phone ............................................................................................................................ 8
4.1.9 Miscellaneous Travel Expenses .............................................................................................................. 8 - 9
4.2 Health and Safety (Travel Safety) ................................................................................................................... 10
4.3 Other Expenses ................................................................................................................................................. 10

4.4 Overtime Work Meal and Transportation ....................................................................................................... 10
4.5 Association and Membership Fees ................................................................................................................. 10
4.6 Expense Report Submission ............................................................................................................................ 11
4.7 Corporate Credit Card ..................................................................................................................................... 11

4.7.1 General Guideline ......................................................................................................................................... 11
4.7.2 Use of Corporate Credit Card for Low Value Purchase Program ............................................................ 12
4.7.3 Use of Corporate Credit Card for seminar deposits and other advance payments .............................. 12
4.8 Gift and Entertainment ............................................................................................................................. 13 - 15
4.9 Exception Approvers ....................................................................................................................................... 16
5.0 Review and Changes in the Addendum .........................................................................................................

K-C Internal Use Only 16
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Appendix 1 Travel Request Approval ......................................................................................................................... 17
Appendix 2 Cash Advances .................................................................................................................................... 18-19
Appendix 3 Direct Billing to K-C .................................................................................................................................. 20
Appendix 4 Flights (Air travel) ..................................................................................................................................... 21
Appendix 5 Accommodation expense thresholds................................................................................................ 22-24
Appendix 6 Personal Vehicle .................................................................................................................................. 25-28
Appendix 7 Public Transportation.......................................................................................................................... 29-31
Appendix 8 Meal reimbursement thresholds ........................................................................................................ 32-35
Appendix 9 Per diem ..................................................................................................................................................... 36
Appendix 10 Telephone ........................................................................................................................................... 37-38
Appendix 11 Gift of appreciation for host .................................................................................................................. 38
Appendix 12 Overtime meal and transportation ................................................................................................... 39-40
Appendix 13 Receipt thresholds, FOREX and GST .............................................................................................. 41-42
Appendix 14 Other country specific requirements............................................................................................... 43-45
Appendix 15 Expense Charge codes, Tax and accounting treatment..................................................................... 46
Appendix 16 Gift and Entertainment ........................................................................................................................... 46
K-C Internal Use Only
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1. PURPOSE
This addendum provides instructions for reimbursement of expenses incurred by employees in the proper
conduct of Kimberly-Clark (“K-C”) business including:
i. Travel requests
ii. Expense Report submission requirements
iii. Corporate Card
iv. Gift & entertainment
This addendum applies to all K-C locations in the Asia Pacific region. Country specific details are shown
in the appendices to the regional addendum and must be read in tandem with the requirements of the
Global Travel & Expense Reimbursement Policy (Global T&E Policy).
2. APPLICABILITY
This addendum applies to all employees, contractors and casual employees of Kimberly-Clark within the
Asia Pacific region, including those temporarily assigned or on a Global Assignment Program (GAP) to
the Asia Pacific region (from countries other than United States). For temporary assignees or GAP
participants from the United States, please refer to the North America regional addendum for specific
requirements. For travel guidelines for relocation or home leave, please refer to the GAP manual.
3. RESPONSIBILITIES
Regional Addendum Owner

o Reviewing and maintaining the Asia Pacific addendum to be in line with Global Travel & Expense
Reimbursement Policy
Management
o Determining the need and timing of business travel
o Judging the reasonableness of expenses incurred by their employees
o Ensuring expenses meet applicable legal and tax requirements and are reimbursed in accordance
with applicable policies
Travel Coordinators (where applicable)

o Recommending the lowest logical or applicable cost travel journeys to their travellers
o Booking travel for employees in compliance with this policy
Employees participating in business travel or incurring business expenses

o Operating in the best interests of the company at all times
o Ensuring they are familiar with K-C’s Code of Conduct policy and apply its principles and exercising
good judgment when travelling on business or incurring business expenses
o Ensuring travel arrangements are made as far in advance as possible to take advantage of
discounted airfares and other travel related economies
o Ensuring appropriate documentation is completed in accordance with this addendum and
procedures for Travel and Expense Claim Reimbursement.
Approvers
The President, Asia Pacific and Vice President, KCP Asia Pacific will delegate authority to team leaders
within the organisation to approve travel plans and/or expense reimbursement claims, within the
Delegation of Authority (“DOA”) limits and in accordance with regional and/or local policies and
procedures. The Approver of an expense report must be within the same organisation by function and/or
by legal entity and the direct superior or above of the employee submitting the expense report, with DOA
to approve expense reports. No employee can approve their own expense report.
If the CONCUR T&E tool is deployed for the country, expense reimbursement claim approvals will be
based on the Workday hierarchy.
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4. CONTROLS AND GUIDELINES
4.1 Travel & Expense
4.1.1 Additional Guidelines & Requirements

a. Travel Request Approval When Travelling To Destination Out Of Asia Pacific Region
i. Travel request approval in writing or email is required when an employee is travelling outside
of Asia Pacific region, and must be approved by their Team Leader or Head of Department
and an additional approval as follows (without exception) prior to making the travel booking
a. For non- KCP: Requires approval by the Asia Pacific CFO (as delegated by the
President Asia Pacific). If the travel is by a member of the APLT, the President of Asia
Pacific will approve.
b. For KCP: Requires approval by the Finance Director, KCP Asia Pacific (as delegated
by the Vice President, KCP Asia Pacific). If travel is by a member of the KCP RLT, the
Vice President, KCP Asia Pacific will approve.
ii. When submitting the request for the additional approval, please use this format and include
any the email trail of the Team Leader or Head of Department approval.
iii. Travel request approvals are not required for travel within Asia Pacific locations.
Traveller Name
Purpose of Trip
Duration (Days)
Destination
Route
Class of Travel
Estimated Airfare
Team Leader/HOD Name
b. Cash Advances
i. Cash advances are available in exceptional circumstances and should not exceed the cash
expenses reasonably expected to be incurred on the planned business trip. Refer to
Appendix 2 for examples of situations when cash advances are allowed, conditions and
approval requirements.
ii. All K-C cash advances must be cleared on the expense report for the business expense or
trip for which the cash advance was obtained, and not carried forward. Any unused K-C
advances should be cleared through the expense report process.
iii. Prohibited
 Cash advances from the corporate credit card
 Cash advances to reimburse employees for balances due on expense reports
 Cash advances to non-employees (e.g. employment candidates, consultants, etc.)
unless authorized by Exception Approver.
c. Direct billing to K-C

i. Employee incurred travel expenses should be paid directly by the employee through the use
of the corporate credit card (for cardholders) or with cash or with personal card (for others
without corporate credit card).
However, some travel expenses may be directly billed to K-C depending on arrangements
made by local business unit with vendors. Examples of expenditures K-C
that Internal
might beUsedirectly
Only
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billed include flights (air travel), hotels, rental cars, K-C sponsored business meetings,
conferences, offsite training
ii. When appropriate, air travel, car rental, hotel and other travel expenses for non-employees
(e.g employment candidates, consultants etc.) may be directly billed to K-C.
iii. Refer to Appendix 3 for country specific direct billing terms and conditions.
4.1.2 Personal Travel and Non-Employee Travel

Expenses relating to a family member or companion accompanying a K-C employee (e.g. airfare,
incremental hotel costs, and meals) are not reimbursable unless there is a business reason and
this has been approved, at a minimum, by the relevant Exception Approver, with appropriate
documentary justification.
i. Meal expenses incurred by a spouse dining with a K-C employee on business – when travel
is not involved – are reimbursable provided there is a business reason for the expense. For
example, an employee and spouse may have dinner with a potential job recruit or a customer.
ii. Local tax guidelines may limit the deductibility of spousal costs. In addition, if spousal costs
are not considered business related they may be included as compensation to the employee.
Refer to local tax regulations and compensation guidelines for guidance in those situations.
When appropriate, travel costs for other non-employees (e.g. employee candidates, consultants,
contractors, etc.) may be submitted for reimbursement. The sponsoring employee will be
responsible for ensuring the appropriate expense reports are submitted and that appropriate
authorization is obtained.
4.1.3 Flights (Air Travel)

a. General
i. Air travel should be at the lowest logical or applicable price consistent with safety, reliability
and the travelling employee’s business schedule.
ii. The routing of flights and any stop overs should be in the general direction of the final
destination of intended travel.
b. Travel Mileage / Awards

Free travel awards accumulated under “Frequent Flyer” and similar programs offered by many
airlines, hotels and car rental agencies earned while traveling on K-C business may be used for
personal as well as business travel. However, an employee must not request or modify flights or
other arrangements for the purpose of accumulating additional travel awards.
c. Travel Class
i. Employees must consider travel spend in relation to the authorised budget. Approvers have
the discretion to reduce the travel class to Economy Class to meet budget requirements.
ii. Refer to Appendix 4 for the country specific air travel, terms and conditions.
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4.1.4 Passports and Visa
i. It is the responsibility of the employees to ensure they have a current and valid passport, and
all applicable visas for any business travel. It is also the employees’ responsibility to ensure
their passport is kept in a safe, secure place.
ii. The cost of passport application and/or renewal of passport, passport picture and visa
application is reimbursable at the discretion of the Approver, taking into consideration
business travel need and for the employee’s role/function.
4.1.5 Hotel Accommodation

i. The Global K-C Preferred Hotel listing can be found at Asia Pacific Travel Centre SharePoint
site http://sites.kcc.com/sites/C44/AP%20Travel/default.aspx
ii. Serviced apartments can be considered to meet budget requirements.
iii. Employees should refer to the host country Travel Coordinator for preferred hotel listing in
rural cities (if the city is not listed in the Global K-C Preferred Hotel listing).
iv. Refer to Appendix 5 for country specific hotel expense thresholds, terms and conditions.
4.1.6 Ground Transportation

The most economical and safe option (either a taxi or prearranged airport hotel transfer) should be
used for local ground transportation between the airport, hotel and offices.
a. Personal vehicle, parking and other car related expenses

i. Where reasonable, and in countries where it is safe to do so, employees may use their
personal vehicle and claim mileage for local travel between K-C sites. This could include
travel between K-C mills or corporate offices within the state/province, or Intra-continent
travel where the distance between the countries is small.
ii. Mileage allowance for the use of personal cars in the conduct of company business will be
updated periodically in the Appendix 6 of this policy.
iii. The mileage allowance is provided to cover gasoline, oil, repairs, tires, maintenance,
insurance, road tax and other operating expenses. Therefore, expenses of this nature are
not reimbursable except on a mileage basis.
iv. Employees incurring more than 500 miles (or 800km) on a business trip, other than for
relocation or temporary assignment, must provide documentation to support this expense as
the lowest cost option. Any additional personal mileage above the lowest cost option is non-
reimbursable.
v. Mileage claim is not allowed for employee who has a K-C issued Petrol Card.
vi. Toll charges and parking fees are reimbursable on actual basis with valid receipt, if directly
related to company business. Where applicable, schedule of toll fees provided by toll road
providers can be used to support reimbursements.
vii. Refer to Appendix 6 for country specific clauses on mileage, parking and other car related
reimbursements.
b. Rental Car
i. Hiring a rental car in any of the Asian countries is strongly discouraged and should be limited
to instances where public transportation is unavailable, or when it is the most economical
mode of transportation. Exceptions can only be made with prior approval by the Exception
Approver. Refer to Appendix 7 for specific terms and conditions for India K-C Lever and India
K-C Hygiene.
ii. Rental car booking should be made through the Travel Management Company at the country
of destination to ensure greater cost efficiencies.
iii. Hertz Car Rental should be used unless they are not available at the location, in which case
another car rental provider can be used.
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 Employees should not accept add-on insurance and/or Collision Damage Waiver
(CDW) clauses EXCEPT those confirmed by questioning at the rental desk as being
legally required. In most cases legal minimums will already be built into the daily rental
charge.
iv. All employees who rent a vehicle for business use, or use their personal vehicle for business
use, must have a current and valid driver’s license as required by the applicable laws where
the travel is occurring.
c. Public Transportation
Taxi
i. Taxi fares incurred by employees in the conduct of K-C business are reimbursable on actual
basis with valid receipt.
ii. For employees that receive Car Allowances, please note the following
iii. There are generally 2 types of car allowances provided to employees in Asia Pacific;
 Job Need Car Allowances – these are allowances that are given to employees who
typically need to drive/travel as part of their day to day job. Generally speaking, this is
related to employees in sales etc. who have to drive their own cars to service customers
etc.(subject to the country HR Comp & Ben policies. Employees entitled for Job Need
Car Allowance to perform the duties of their job, are not allowed to claim for taxi fares
and/or other public transportation fares.
 Job Status Car Allowances – these are allowances that are given to employees based
on their pay grade/job level (not because they job requires them to drive/travel day to
day). Generally, this is given to employees at a senior job grade (subject to country HR
Comp & Ben policies). Employees entitled to Job Status Car Allowances, are allowed
to claim for taxi fares and/or other public transportation fares (except from home to
primary office location and vice versa)
iv. Taxi fares to/from employees home to their work location is not claimable (regardless of
whichever car allowance you receive) unless allowed by local country Compensation &
Benefits policy due to safety/late work scenarios. When in doubt, please refer to your HR
partner. Taxi fare for journeys to and return from airport due to business need air travel is
reimbursable (regardless of whichever car allowance you receive)
v. Refer to Appendix 7 for country specific thresholds, terms and conditions.
Other Public Transportation

i. All rail travel should be in Economy / Standard Class* or equivalent with the following
exceptions:
 Journeys greater than 2 hours duration may be in Business/First class or equivalent
 Business/First Class seats may be booked in overcrowded, peak hour trains or in
countries where it is unsafe to travel in Economy Class.
(*Y-K – KTX Standard Class, K-C China – Second/ First Class, India K-C Lever and India K-
C Hygiene – Refer to Appendix 7)
ii. Exceptions can only be made with prior approval from Approver.
iii. Refer to Appendix 7 for country specific thresholds, terms and conditions.
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4.1.7 Meals
a. Reimbursement for meals
i. Meals and modest tips are reimbursable on actual basis supported with receipts and tax
invoices (where applicable)
ii. Refer to Appendix 8 for country specific thresholds, terms and conditions.
b. Per diem
In some Asia Pacific countries, per diem allowances are given to employees who travel for
company business purposes. If an employee receives per diem allowances intended to cover
meals, no other meal reimbursements are allowed. There are instances where per diems for
incidental expenses are provided.
Refer to Appendix 9 for applicable country per diem amounts, terms and conditions.
4.1.8 Telephone / Mobile Phone

i. While travelling on company business, a reasonable number of calls home at company
expense are permitted. Employees are expected to keep the cost for such calls to the
reasonable minimum. Hotel switchboards should only be used in exceptional circumstances
for business or home calls.
ii. Free broadband or wireless internet connection provided by hotel is always recommended
for the purpose of checking work emails or business related internet sites. If no free internet
connection service is provided by the hotel, the traveller should explore and select the lowest
cost option.
iii. Telephone and broadband expenses are reimbursable upon submission of supporting
documents (total invoice must be attached and business portion clearly identified).
iv. Refer to Appendix 10 for country specific thresholds for telephone and broadband expenses
incurred during travel.
v. Refer to the respective country’s Mobile Equipment policy for country specific thresholds,
terms and conditions where mobile phone expenses are reimbursable.
4.1.10 Miscellaneous Travel Expenses

a. Reimbursable
Examples of reimbursable expenses include, but are not limited to, the following:
i. Medication or vaccinations prescribed specifically for international business travel.
ii. Flight cancellation fee due to emergencies or unforeseen circumstances (e.g. personal
emergencies, change of business meeting arrangements at last minute, travel advisory
alerts) may be reimbursed if deemed reasonable by the Approver
iii. Transportation and other expenses incurred due to safety reasons shall be reimbursable if
deemed reasonable by the Approver
iv. Gift of appreciation for host

a. Gift of appreciation is reimbursable if reasonable in amount, supported by a receipt and
reported on an expense report as an Other (Non-Travel) expense.
b. The expense should not exceed what otherwise would have been the cost of a similar
hotel stay or meal for the employee at a restaurant.
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c. The cost of lavish or extravagant gifts will not be reimbursed. Cash payments to a
friend or relative will not be reimbursed.
d. Refer to Appendix 12 for country thresholds on gift of appreciation to hosts.
b. Non-reimbursable
The following expenses are not reimbursable unless specifically authorized on the expense report as
an exception by the Exception Approver:
i. Newspapers, magazines, books, theatre tickets and other items of personal entertainment.
ii. In-flight phone calls using the “Air Phone” are not reimbursable except during extreme
emergencies.
iii. Theft, loss or damage to luggage, clothing, money and other items, including personal items
purchased due to loss of luggage. Theft, loss or damage of items from company property or
personal automobiles.
iv. The rental cost of a home telephone.
v. Medical expenses, with the exception of medication prescribed specifically for international
business travel or services provided by SOS International sponsored by Global Health
Services that are not covered by medical insurance or other sources.
vi. Gifts to business associates and K-C employees.
vii. Fees for obtaining personal credit or charge cards.
viii. The cost of traffic citations and parking tickets. Towing charges due to parking or other
moving violations. The cost of personal automobile repairs, personal insurance premiums or
deductibles.
ix. Frequent flyer surcharges. For example, a fee added to a rental car bill to transmit frequent
flyer mileage to airlines. If accepted and charged to the corporate charge card, the employee
must classify the fee as Personal Expenses on the expense report.
x. Donations to charities. For example, donations are often automatically added to hotel bills in
some countries. If accepted and charged to the corporate charge card, the employee must
classify the donation as Personal Expenses on the expense report.
xi. Employees incurring more than 500 personal miles (or 800km) on a business trip, other than
for relocation or temporary assignment, unless it is the lowest cost option. Additional mileage
allowance expense incurred above the lowest cost option is non-reimbursable.
xii. Shoeshine, barber & similar personal expenses.
xiii. Minibar items in hotels except for bottled mineral water.
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4.2 Health and Safety (Travel Safety)
The Kimberly-Clark Global Occupational Health and Safety (OHS) website provides travelers with
information on health and safety related issues including:
i. Vaccinations,
ii. Flight safety and Deep Vein Thrombosis (DVT),
iii. Accident and injury when travelling,
iv. Travelling with pre-existing health conditions,
v. Travelling when pregnant,
vi. Personal travel safety.
Employees may also wish to consult their local Occupational Health Safety team or company
appointed medical doctor for more information. K-C contracts with International SOS (ISOS) to
provide access to health care and emergency medical evacuation services for all K-C international
travelers.
Employees’ medical insurance is primarily covered by their respective home country workers
compensation insurance provider or home country K-C insurance provider. Refer to employees’
local Human Resources Department for details of medical insurance coverage and medical claim
procedures. Corporate cardholders will have travel insurance coverage if flight ticket are paid using
their corporate cards.
4.3 Other Expenses

Any other expenses incurred for the conduct of K-C business are reimbursable if reasonable,
adequately explained and in compliance with this policy and Low Value Purchase Program in the
CLEAR Guide to Procurement. Such expenses must be specifically explained in the expense
report and supported by valid receipts, and is subject to the approval by the Approver
For any questions on the Low Value Purchase Program and thresholds, please refer to your local
Procurement Leader.
4.4 Overtime Work Meal and Transportation

Refer to Appendix 13 for details of countries where overtime meal and transportation
reimbursements are applicable. For fixed meal allowance, please contact the respective country
Human Resources department and/or refer to HR policies.
4.5 Association and Membership Fees

Reimbursements of employee’s Professional Association Membership and/or subscription fees, if
such membership is deemed relevant and necessary to the employee’s job/role, is subject to
approval by Human Resources and the Authoriser.
Refer to the respective country’s HR policy for application and approval of Professional
Association Membership reimbursement, and to the Corporate Policy Instructions on Association
Membership/Participation.
http://sites.kcc.com/Sites/A7/Shared%20Documents/Association%20Membership%20Participatio
n%20Instruction%2005-23-05.pdf
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4.6 Expense Report Submission
Employee should submit their expense reports within 30 days after the completion of business travel
or incurring business expenses.
All travel expenses must be reported on the expense report in home country currency. Exchange
rates for the period of travel must be supported with receipt issued from the bank / exchange
counter, credit card statement or from a reliable source.
Minimum requirements to support an Expense claim are:
i. Authorised Travel Request (for travel outside Asia Pacific)
ii. Travel Itinerary and Boarding passes (applicable for Taiwan, India K-C Lever, India K-C
Hygiene and Philippines).
iii. Receipt or evidence for all expenses above country specific thresholds (see Appendix 14 for
thresholds) must be provided. Corporate/ Credit card receipts are not acceptable except, for
taxi fare.
iv. Where receipt is not available, explanation needs to be provided.
v. Approved cash advance request (if cash advance was obtained) should be attached.
Expense reports with supporting documents must be submitted to the Approver for approval.
Refer to Appendix 14 for list of approved exchange rate sources, country specific receipt
thresholds, Forex and tax (Goods & Service Tax or Value Added Tax) clauses.
4.7 Corporate Credit Card

4.7.1 General Guideline
i. Corporate credit cards may be issued to employees who travel frequently or who incur
business and entertainment expenditures as part of their job.
ii. Corporate credit card must be used only for reimbursable travel and business expenses. Use
of the card to charge a personal expense is strictly prohibited.
iii. Corporate credit cardholders should use their corporate credit card to pay for business
expenses whenever possible, including for the purchase of flight tickets (air travel). Corporate
credit card information shall be provided to Travel Management Company or Travel
Coordinator for flight booking.
iv. Employees who have been issued a corporate credit card must not use personal credit cards/
charge card for K-C business expenses unless the corporate credit card is not accepted for
payment or the employee has not been issued a corporate credit card.
v. All personal card charges are the personal obligation of the employee. Business expenses
charged on personal credit cards will be reimbursed when reported on an authorized expense
report.
vi. The use of cash for taxi fare or tips is a valid exception to the guidance in this Section.
Receipts are required for expenditures above country specific thresholds (see Appendix 14
for thresholds) in accordance with Section 4.6 above.
vii. Refer to Corporate Credit Card Policy and administration procedures for guidance on how to
apply for a corporate credit card.
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4.7.2 Use of Corporate Credit Card for Low Value Purchase Program
Employee Corporate Credit Card may be used for reimbursable business expenses within the Low
Value Purchase Program in accordance with the thresholds and guidelines of CLEAR Guide on
Procurement and APAC Appendix to the CLEAR Guide.
http://sites.kcc.com/Teams/A526/GPOtechAndProc/PoliciesControls/default.aspx
For any questions on the Low Value Purchase Program and thresholds, please refer to your local
Procurement Leader.
4.7.3 Use of Corporate Credit Card for seminar deposits and other advance payments
Corporate Credit Card may be used for deposits or advance payment for the following types of
events, at values above the Low Value Purchase Program thresholds, provided that the specified
requirements are met:
a. External seminar, conferences and training fees
Requirements:
i. Employee(s) participation of the external seminar, conference and training and/or deposit
for such events are prior approved by the Team Leader.
ii. Deposit/ advance payments is equal to or less than USD$5,000 and/or approved based
on local country Advance Payment thresholds and procedures.
iii. Procurement Team is engaged, in accordance with the requirements of CLEAR Guide on
Procurement.
b. K-C organized meetings, conferences and trainings

Requirements:
i. K-C organized meetings, conferences and trainings is approved by Head of
Function/Business Unit.
ii. Deposits/ advance payments for K-C organized meeting expenses is equal to or less than
USD$5,000 and/or approved based on local country Advance Payment thresholds and
procedures.
iii. Procurement and sourcing of the expense should be made via Procurement Department,
in accordance with the requirements of CLEAR Guide on Procurement.
Additional guidelines for deposits and/or advance payment:

i. If the event is to be held significantly after the time the corporate credit card transaction is
made, the employee should consider expensing the deposit or advance prior to the event in
order to avoid a past-due situation on the corporate credit card account.
ii. If expensed in advance, the reason for doing so should be documented via a note within the
expense report for purposes of review by the approver
iii. Advances greater than $5,000 must follow the instructions of CFI 42-30, Advances To Non-
affiliates, and require either a vendor invoice or preparation of a check request.
iv. If an event is cancelled, for which a deposit has been made, it is the responsibility of the
individual employee to seek a refund of the deposit for K-C.
Refer to:
i. CLEAR Guide on Procurement and Appendix to the CLEAR Guide
http://sites.kcc.com/Teams/A526/GPOtechAndProc/PoliciesControls/default.aspx
ii. CFI 42-30 Advances To Non-affiliates
http://sites.kcc.com/Teams/A203/CFI/Forms/Group.aspx
iii. APAC Corporate Credit Card Policy
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4.8 Gift and Entertainment
Kimberly-Clark Corporation and all its subsidiaries and their directors and employees are committed to
conducting business with integrity and in compliance with applicable anti-corruption laws around the world.
This means avoiding corruption of all kinds, including fraud, dishonesty, falsification of records, money
laundering, and bribery. Accordingly, we will abide by all applicable anti-bribery laws, including the U.S.
Foreign Corrupt Practices Act (the “FCPA”), the United Kingdom Bribery Act of 2010 and other applicable
anti-bribery laws wherever the Corporation does business. We also will take reasonable steps to require
our consultants, representatives, suppliers, agents, contractors, distributors, joint venture partners and
other third parties that may be acting on our behalf (“Representatives”) to comply with these laws.
Anti-corruption laws prohibit bribery of government officials and private individuals. The laws also require
companies to keep accurate books and records and maintain effective internal controls.
Employees should consult with the Corporation’s Legal Department prior to authorizing, offering,
promising, or paying anything of value whenever the employee has a doubt about whether it is the right
thing to do.
This addendum must be read with the Instructions to Corporate Policy on Anti-Corruption issued on 1
November 2011 for detailed guidance on bribery prohibitions.
http://sites.kcc.com/Teams/A521/AntiCorruption%20Policies/Anti-
Corruption%20Policy%20Instruction.pdf
The information in this section contains excerpts from the Corporate Policy on Anti-Corruption, focusing
on the restrictions on gifts & entertainment, approvals and documentation requirements for the purpose of
expense claim reimbursement.
a. Prohibited Payments or Offers of Payments
Anti-bribery laws prohibit improper payments of all kinds, even if the payments are referred to as sales
commissions, finders’ or consulting fees, or honorarium payments. They also prohibit gifts other than
money. They can apply, for example, to:
 stocks
 entertainment
 discounts on purchases of products
 forgiveness of debt
 reimbursement of travel or other expenses
 gift certificates or stored-value cards
 donations to private charities
 political contributions
 hiring family relatives
 favorable contracts
 personal favors
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4.8 Gift and Entertainment (cont’d)
b. Limited Exceptions for Certain Types of Payments
There are a few limited situations when making payments to or reimbursing expenses of a private
individual or government official may be allowed. All exceptions with respect to government officials
require approval from the Legal Department before payment is authorized or made, and this approval
should be documented and included with the payment request. Some of the most common situations
when exceptions may apply are addressed below.
i. Gifts, Meals and Entertainment for Government Officials
Gifts to government officials are usually restricted by local laws and ethical standards of the
organization governing the official. No gift to a government official should be made without first
consulting with the Legal Department regarding the acceptability of the gift under local laws and
applicable ethical standards. If a gift is permitted by local laws and ethical standards, a gift may also
be permitted under the anti-corruption laws if it is small in value or the meal or entertainment is a
reasonable social courtesy, provided that:
 there is no expectation of any return favor (quid pro quo);
 the gift is given openly and transparently and does not appear to be inappropriate;
 the gift, meal or entertainment is infrequent, clearly reasonable in amount under the
circumstances, and not excessive based on local customs; and
 the expense of the gifts, meals and entertainment is fairly and accurately reflected in the
Corporation’s books and records.
In most circumstances, the following guidelines will apply:

 Loans or gifts of cash or cash-equivalent gifts (e.g., gift certificates) are not permitted.
 Meals and entertainment should not exceed, the lower of country threshold or an amount
deemed reasonable in the country incurred.
 Value of gifts should not exceed, the lower of country threshold or USD$50, and usually bear
Kimberly-Clark’s logo or trademark.
 Gifts or reimbursement of expenses of any kind to spouses or other family members of a
government official are not permitted.
 Gifts should be given to governmental institutions, rather than to individuals.
ii. Gifts, Meals and Entertainment for Business Contacts
As provided in our Code of Conduct, we are committed to winning business based on the superior
features and benefits of our products and services, not through gifts, entertainment or favors to any
person. However, gifts to non-governmental officials may be acceptable if the gift is modest or the
entertainment to a non-government business contact helps to build a business relationship, so long
as such gifts and entertainment comply with the following general standards:
 Do not give gifts, entertainment or favors to the same person or company more than
occasionally.
 Limit gifts, entertainment and favors to what is reasonable and appropriate under the
circumstances.
 Do not give gifts, entertainment or favors if you are doing it to make the other person feel
obligated to give business to K-C.
 Do not give gifts or entertainment that may appear to violate our commitment to respect each
other.
 Make sure you are not violating the other company’s gift and entertainment policy.
 Value of gifts should not exceed, the lower of country threshold or USD$50 per person.
 Value of meals and entertainment not exceed, the lower of country threshold or an amount
deemed reasonable in the country incurred.
 Never give cash, check, money orders, gift certificates, loans or other types of money.
 Ensure you are in compliance with any local policy applicable in your country.
14
4.8 Gift and Entertainment (cont’d)
b. Limited Exceptions for Certain Types of Payments (cont’d)
ii. Gifts, Meals and Entertainment for Business Contacts (cont’d)
 Gifts valued more than USD$50 per person should be approved by the Country Legal
Counsel and one of the following approvers or higher, before it is purchased and given:
 Managing Director level direct reports of the President, Asia Pacific
 General Manager level direct reports of the Vice President KCP Asia Pacific
Submission of claims for gifts, meal and entertainment must be supported with official receipts, details
of the expense and properly approved expense report. Details must include names of participants, the
organization that they represent and the purpose of the entertainment.
Where there is no local gift and entertainment policy, the abovementioned requirements and the
Corporate Policy on Anti-Corruption and Code of Conduct shall be applicable.
This Section must be read in conjunction with the local gift and entertainment policies (if any)
for detailed local requirements. Refer to Appendix 17 for list of country gift and entertainment
policies.
K-C Employee Gift and Entertainment
a. Gifts
Any gift item to an employee under this addendum must be a non‐cash gift of minimal value (e.g.
flowers, a fruit basket, a book or similar item; movie tickets etc.) Gift certificates should confer only the
right to receive goods or services—not cash or cash for the difference between the purchase price and
the value of the gift certificate. In all cases and situations, reasonableness and sound business
judgment is required and expected, as well as proper approvals and auditable documentation.
Employee gift transactions must be approved by the immediate team leader of the initiating person.
The gift amount to an employee, considering reasonableness, practicality, and guidelines on taxability,
has been set at a maximum of USD$50.
Expenses in recognition of employees for non-work related achievements or non-work related events
is not permitted such as wedding gifts, new baby/baby shower gifts, house-warming gifts, birthday
gifts (unless specifically provided for under country Human Resources and/or Compensation &
Benefits policies)
b. Entertainment/Meals
Departmental celebrations (e.g. employee engagement events, significant work related

accomplishments, holiday festivities, etc.) or team leader initiated team meals (new employee on
boarding, employee farewell etc.) should be modest in cost with appropriate business judgment. The
business justification for the expenditure should be indicated together with supporting documents in the
expense report.
Expenses for celebratory events or meals to honour an individual for personal reasons such as wedding
showers, baby showers, housewarming parties, promotions, etc. are not permitted.
Exceptions to the employee gift threshold and requirements of this addendum must be approved by the
Exception Approver.
15
4.9 Exception Approvers
No exception is permitted for the following sections of this addendum:

i. Requirement for travel request approval for travel outside of Asia Pacific (Section 4.1.1.a)
ii. Gift and Entertainment (Section 4.8) relating to Government Officials and Business Contacts
Any other exceptions to the addendum will require approval as follows:
Employee/ Business Organisation Exception Approver

requesting an Exception
A. In-country Employees
Consumer Business Country / Cluster Managing Director
Operations - ASEAN VP, Product Supply Asia Pacific
KCP - CHTI, MSIP and CLMV KCP Cluster General Manager/Director
KCP - All other countries KCP Country General Manager
B. Senior Management*
Senior Management for Consumer President – Asia Pacific
business
Senior Management and/or Global VP KC Professional – Asia Pacific
and Regional for KCP business
C. Finance and/or other function’s Global/Regional roles
Finance and/or other function VP and CFO – Asia Pacific
Global/Regional roles based in Asia
Pacific
*Senior Management i.e.:

i. Country Managing Directors and ASEAN Managing Director for Consumer business.
ii. KCP Cluster General Managers/Director and KCP Country General Managers for KCP business.
5.0 Review and Changes in the Addendum
This addendum and its appendices will be reviewed and updated by the Regional Addendum Owner at
least once every year. Some appendices within this addendum must be reviewed periodically e.g. mileage,
per diems.
Ad-hoc amendments to country appendices can be issued via memo with approval of the Regional
Addendum Owner to ensure consistency with the core addendum and Global T&E Policy.
K-C reserves the right to suspend, withdraw, discontinue, disallow, reduce, substitute, increase or extend
qualification requirements, or otherwise, change or remove any part of this addendum herein voluntarily
provided except those mandated by law, as the needs of the business may require or justify.
16
Appendix 1 Travel Request Approval
China
1. When K-C employee is travelling with a Non-K-C employee and have to bear the cost for Non-K-
C employee for;
a. Domestic travel - approval from Legal Department is required for the following scenarios:
i. Travel with government official, employees under Government agencies and government owned
companies.
ii. If travel plan include famous travel attraction;
iii. travel with media invited by K-C; and
iv. Objective of travel is not related to K-C business sales.
b. All International travel - approval from Legal Department is required.
India K-C Hygiene

Air Travel request within 14 days from date of Travel must be approved by the Head of Department and
Country Managing Director.
17
Appendix 2 Cash Advances
Hong Kong and Y-K

Cash Advances are not allowed.
Taiwan
Advance amounts are given to employees when they need it for business purpose. An advance form is to
be filled, signed and approved by the employees’ Manager and Finance Director, then processed by
accounts payable. All advances up to TWD 1,000,000 must be approved by the General Ledger/Accounts
Payables Assistant Manager.
Employees are requested to submit an expense report detailing the amount spent and any refund is to be
banked against the employee’s advance account to offset the debit balance.
Refer to Section 4.9 of K-C Taiwan Accounts Payables Policy for the cash advance application procedures.
China
Cash advance is only applicable for overseas travel. Travel cash advances must be approved based on the
approved delegation of authority limits.
Cash advance must be returned at the end of the project through either:
a) Return of full cash advance amount to the company designated account, or
b) Offset cash advance with expense claim. If expense claim cannot fully offset with cash advance, the
balance to be returned to the company designated account.
Refer to K-C China Cash Advances Policy (CA-FI-07) for the cash advance application procedure.
Malaysia and Singapore

A Cash Advance Form must be submitted for approval by the Approver, Treasury and Finance Director.
Any unused cash advance must be cleared and returned to K-C within 15 days upon return from business
trip.
Vietnam
The maximum amount of cash advance is VND2,000,000 per day for domestic travel and USD400 for
overseas travel. Any amounts higher than that must be approved by Mill Manager or Managing Director on
case by case basis. Advance Requisition Forms must be approved by Department Head and authorised
approver within the limits of delegation of authority.
A new cash advance request will only be allowed after any outstanding cash advances has been cleared.
Refer to K-C Vietnam Advance, Reimbursement & Payment Monitoring Procedure (FIN-004-01) for the
cash advance application and reimbursement procedures.
http://sites.kcc.com/Sites/A70/SouthAsiaPoliciesAndProcedures/Forms/AllByGroup.aspx?GroupStri
ng=%3b%23South%20Asia%20-
%20Australia%3b%23Sourcing%20%26%20Supply%20%28Procurement%29%3b%23&IsGroupRend
er=TRUE
Indonesia
Cash advance request must utilise Cash Advance Request Form, endorsed by the Authoriser and
approved by Finance Director.
Requests from employees with pay grade <=10 require additional documentation as to why they are not
able to use personal funds in order to be considered for a cash advance.
Philippines
Travel cash advances to non-card holders shall be limited to USD1,500 per week per trip. Advances
beyond USD3,000 shall require the approval of the Finance Director based on the justification relayed by
the concerned employee. Corporate card-holders may request dollar cash advances to defray cash
expenses overseas.
The issuance of temporary advances must be supported by an approved Request forK-CCash Advance
Internal Form
Use Only
(RCAF) and should be accounted for immediately upon completion of the business trip.
18
An employee is allowed only one (1) temporary advance at any one time except for trips which are
scheduled back to back.
A temporary advance must be settled within one week after the end of the trip. No additional temporary
advance is to be given until the previous advance is settled in full. An employee shall account for the
entire amount of an advance when submitting an expense report. Any unused K-C advances should be
cleared through the expense report process.
Australia
Cash advance is only applicable for overseas business travels to cover minor expenses (eg taxi fare,
restaurants where credit cards are not accepted). Request to be raised in Concur and approved by Team
leader. Employees need to submit an expense report detailing the amount spent and any unused cash
advance must be banked / electronically transferred to Kimberly-Clark Australia bank account within 10
days upon return from business trip.
India K-C Lever

Cash advances for travel are authorised at the time of travel authorisation, as per the authorisation norms.
Company provides cash advances in local/ foreign currency to individuals travelling on business purpose to
cover reasonable expenses.
India K-C Hygiene

A travel advance shall be given to an employee considering the period of his/her international travel and the
amount of expenses estimated to be incurred. Foreign Currency requisition form duly approved by the
Head of Commercial or respective Business Head is to be attached to the approved Travel plan if an
advance is requested, and to be submitted to the travel coordinator at least 7 business days prior to the
date of travel.
Employees who have been given USD currency as advance for foreign travel, should return any balance
unutilised (USD Advance less USD Expenses) currency in USD only to the Company.
19
Appendix 3 Direct Billing to K-C
Y-K
Certain business related expenses, e.g. Y-K sponsored business meetings, management conferences,
outside training classes, are allowed to be direct billed to Y-K depending on arrangements between Y-K
and vendors on the condition that such direct billing arrangements are authorized in advance.
India K-C Lever

Expenses that can be directly billed to K-CLL:
i. Air travel
ii. Company car expenses
iii. Training courses (must be approved by the Team Leader with advice from HR. Travel cost should be
claimed using expense reports).
iv. K-CLL sponsored business conferences
v. Mobile telephones
Company car expenses

The following expenses can be directly billed to K-CLL if the vehicle belongs to K-CLL or one of the
parent companies, in line with the applicable provisions of the parent company:
 Fuel and oil
 Accidental damage repairs
 Tires and windscreens
Training courses
All bookings for training courses (both internal and external) must be approved by the Team Leader
with advice from Human Resources department. The cost of training and accommodation & meals,
where applicable is billed directly to the Company.
Where these are direct billed to the company, it is not necessary to report these expenses on the
expense report. However, any additional costs e.g. travel, should be reclaimed using expense reports.
K-CLL Sponsored Business Conferences

All K-CLL sponsored business meetings/conferences should be organised through the Administration
department. An authorised advance request for such an event giving likely list of attendees or general
description of the group, account head to be charged and business purpose must be submitted.
The expenses for such meetings/conferences should be directly billed to the Company unless
specifically authorised. Admin department will receive the invoice for this type of expenses and verify
the invoice. The invoice will be authorised based on the advance request by Admin/HR Manager and
forwarded to Accounts Payable for settlement. No expense report is required for this type of payment.
Only Managing Director, K-CLL may authorise the advance request for such meeting/conference.
Mobile Telephones
Any purchase of mobile telephones is not treated under the purview of this procedure, hence should
not be reported on travel expense reports.
Periodic charges including rent or call charges for mobile phones are also not covered under the
purview of this addendum, hence should not be reported on travel expense reports.
Thailand
Direct bills of some expenses (e.g. air travel, hotel, rental cars, K-C sponsored business meeting) should
be authorized by Authoriser in advance and cleared via expense report.
20
Appendix 4 Flights (Air travel)
India K-C Lever
National Intercity
PG10 & above PG11 & 12 PG13 and below Operators
Air - Economy Y Y Y
International
PG10 & above PG11 & 12 PG13 and below Operators
Air - Economy Y Y Y Y Y Y
* For all International Travel with travel time exceeding 5 hours would be Business. Refer to the Policy for details.
Source: KCL-HRL-002.03 Travel Norms KCLL, effective date 1st March 2010.
Domestic Travel - for employees PG 13 and below, if the rail / road journey is more than 12 hours by road
then Air Travel is permitted with prior approval.
India K-C Hygiene
Domestic Travel - for employees PG 13 and below, if the rail / road journey is more than 12 hours by road
then Air Travel is permitted with prior approval.
21
Appendix 5 Accommodation Expense Thresholds
Country Threshold Conditions

Within Asia: Not more than i. Exceptions will be allowed if accommodation is arranged
HK$1,000 per room per night by the organizer.
Hong Kong Outside of Asia: Not more ii. Otherwise, any cost of hotel booking exceeding the
than HK$1,800 per room per maximum amount will must be approved by the Functional
night Leaders.
Domestic Travel i. Unless accommodation has been pre-arranged by event
For non-company negotiated organizer, all employees’ room standard should be
hotels, thresholds are: consistent.
i. Tier 1 City - Daily ii. China region company negotiated hotels will be preferred
RMB650 (including hotel for accommodation booking.
service charges) iii. No restrictions on the standard of room for
ii. Tier 2 & 3 City - Daily accommodation booked from the company negotiated
China
RMB550 (including hotel hotels list.
service charges) iv. Booking can be made by employee through HRS online
reservation software for hotel booking:
International Travel http://www.hrs.com/web3/?clientId=emhfQ05fa2ltYmVybHl
 EMEA & North America jaGluYQ,2
US$210/per day v. Exceptions to company negotiated hotels and
 Asia & Others accommodation expense thresholds must be approved by
US$180/per day Head Of Department.
Domestic Travel
i. If accommodation expense exceeds the allowance amount
Domestic Travel due to unforeseen reasons, post approval is required after
Seoul: KRW 55,000/night the return from business travel.
Others: KRW 50,000/night ii. No accommodation expense claim is allowed if the
accommodation is provided.
Y-K Above amounts are
allowances, not thresholds iii. Accommodation expenses of executives are reimbursed
and apply to all the based on actual expenses incurred on the condition that
employees except the amount is reasonable and the receipts are submitted.
executives. Note: Long-term travel expenses including lodging expense are
to be approved by the employee’s Team Leader and notified to
HR Department for reimbursement via payroll.
Domestic Travel:
Metropolitan: JPY10,000
Japan
Others: JPY8,000
Domestic Travel
Domestic Travel i. The following conditions for domestic travel applies:
a. Destination of business is >150 km away without flights
Great Taipei City: to return on the same day
NT$3,500/night per person b. Destination of work is >100km away and business
assignment will take >1 day
Taiwan
c. odd hours assignment (early morning/late night) which
Other areas: NT$3,000/night
makes overnight accommodation a necessity.
per person
ii. Prior approvals by the Division/Head of Department is
required for domestic travel.
22
Appendix 5 Accommodation expense thresholds (cont’d)
Country Thresholds Conditions

Domestic Travel Domestic Travel
GBM & BTM: Head of Department’s approval if
Da Nang, Nha Trang, Hai Phong, Can Tho, HCM & threshold is exceeded and if reasonable.
HN – VND$700,000 (excluding VAT)
Other areas: VND$500,000 (excluding VAT) GBM – Geographic Business Manager
BTM – Brand & Trade Manager
RSM, ASM, MKT (and Non-Sales) RSM – Regional Sales Manager
HCM & HN – VND$600,000 (excluding VAT) ASM – Area Sales Manager
Vietnam Other areas: VND$500,000 (excluding VAT) MKT – Marketing Manager
USM – Unit Sales Manager
USM and Drivers:
HCM & HN – VND$500,000 (excluding VAT) Country MD, Mill Manager, Director level
Other areas: VND$350,000 (excluding VAT) and Department Head:
Actual claims at reasonable amount
Overseas Travel
Reimbursable on actual basis at a reasonable
amount
i. The accommodation expense can be
Domestic Travel (For field staff of Consumer reimbursed each month based on the
Sales and KCP department) actual sales trip.
ii. The accommodation expense can be
Site Manager and Area Manager: accumulated per trip but not over the
Regular accommodation: $700 Baht/night eligible accommodation allowance.
Thailand iii. Reimbursable with hotel receipt and
Special accommodation: <=$1,500 Baht/night
tax invoice.
Regional Sales Manager and Region Manager:
Regular accommodation: $1,000 Baht/night Special accommodation refers to the
Special accommodation: <=$1,500 Baht/night tourist destination areas; Phuket, Krabi
and Samui.
Domestic Travel Employee can stay at a hotel with a higher

Indonesia Pay grade <=10: IDR$1,500,000 gross/ day cost but the amount above the maximum
Pay grade >10: IDR$900,000 gross/day gross per day will not be reimbursed.
i. Lodging expenses should be

supported by valid original receipts
For Field Sales and Marketing (Out-Base)
(i.e. BIR registered official receipts).
Pay grade 12 -11: Php1,500/ day
ii. Lodging reimbursement is not
Pay grade 13 – below: Php 1,200/ day
Philippines applicable when lodging is already
provided for by the Company, as in
Marketing and Sales Managers: Based on
the case of trainings, conferences,
reasonable actual cost incurred
and other similar company-sponsored
meetings and events.
23
Appendix 5 Accommodation expense thresholds (cont’d)
India K-C Lever
Within India
MD PG10 & above PG11 & 12 PG13 and below Operators
Service Apartments Y Y Y Y
3-4 star or HUL nominated hotels Y Y Y Y
Transit flats Y* Y* Y* Y* Y* Y*
'@ - updated lists of nominated hotels is available with Admin. Department for other hotels, specific approval before journey is required from the K-CLL MD.
* - preferred alternative
Indicative limits for stay expenses within India (Rs)

Metro Towns only nominated hotels 2500 600
'A' class towns >10l only nominated hotels 2000 500
'B' class towns <10l only nominated hotels 1500 400
Outside India
3-4 star or AP nominated hotels* Y Y Y Y
other hotels* Y Y Y
* - updated lists of nominated hotels is available with Admin. Department for other hotels, specific approval before journey is required from the K-CLL MD.
India K-C Hygiene
Cities PG9 and above PG 10, 11, 12 PG13 & below Remarks
Room Charges/ day (Base rate without Metro Actuals 4,500 4,000 Delhi NCR, Kolkata, Mumbai, Chennai,
taxes) Bangalore, Hyderabad and All State Capitals
Room Charges/ day (Base rate without Non-Metro Actuals 3,500 3,000 All other towns
taxes)
Overseas Actuals Actuals Actuals
24
Appendix 6 Personal Vehicle
Mileage and other personal vehicle related expenses
Country Mileage Rates Conditions
Hong Kong Not Applicable. Not Applicable.
i. Employees are not encouraged to use personal vehicle for

business travel.
China Not Applicable. ii. Traffic Allowances (for eligible employees) are paid out of
payroll. Refer to K-C China Business Use Transportation
Allowance Policy or refer to Human Resources.
i. Pre-approval by Team Leader is required for reimbursement

of mileage and actual toll charge incurred by the using
Y-K KRW 280/ km personal car due to business need.
ii. No mileage claim is allowed if transportation is provided.
For employees not
entitled to Petrol
Card: i. Use of privately owned cars will be approved for domestic
NT$7 /km business if one or more of following situations exist:
(Maximum 500km per - when proven cost effective and time saving
round trip.) - when proven equipment must be delivered/carried
- when there is limited access to public transportation during
For employees with odd hours/ in case of urgent assignment.
Petrol Card: ii. If several employees are travelling to the same destination at
Not eligible for same time, employees are required to car pool.
Taiwan
mileage claims. iii. Reasonable transportation expenses e.g. toll charges,
Refer to the end of this parking fee shall be reimbursable.
appendix for exception iv. Toll for business needs, e-Tag toll could be reimbursed by
situation where Petrol actual receipts. Supporting doc (e-tag details downloaded
Card holder may from ETC website) must be attached for approver's review
reimburse petrol and approval.
expenses via expense v. Distance from employee's home to normal work location is
reimbursement not reimbursable.
process.
VND$50,000 per day

Vietnam Applicable for USM responsible for provincial distributors.
for motorbike rental
For employees not

entitled to Petrol
i. Mileage claim is not applicable for employee who has the
Card:
Petrol Card.
0 - 50km:
ii. Mileage claim can be calculated from your based location to
THB6.50/km
your destination.
51–100km:
iii. Distance between North Mill to South Mill is defined as 48km,
THB5.60/km
North Mill to Silom Office is 35km, and Silom Office to South
101km and above:
Mill is 14km.
THB4.40/km
iv. Employee provided with “Shell Fleet Card” cannot reimburse
Thailand
for fuel cost except when there is no Shell gas station in the
For employees
area.
entitled for Petrol
v. Car maintenance costs - HR department’s approval is
Card:
required. If the expenses include service charge and value
Not eligible for
greater than 1,000 THB before VAT, copy of the receipt must
mileage claims. Refer
be submitted to Accounting team to issue withholding tax
to end of this appendix
certification. This must be done in the same month to avoid
for list of other related
penalty charge 1.5% on late submission of the certificate.
expenses eligible to
be claimed.
25
Country Rates Conditions
i. Company prefers employees not to use personal vehicle for
For employees business where commercial transportation is available. If travel by
without Petrol personal vehicle is authorized as the most practical means of
Card: transportation, a valid driver’s license is required.
RM0.70/km (car)
RM0.35/km
Malaysia (motorcycle) ii. Refer to the K-C Malaysia – Job Need Car Allowance (POL-HRE-
005-730) policy for employee eligibility and, terms and conditions.
For employees
with Petrol Card: iii. Refer to the end of this appendix for list of exception situations
Not eligible for mileage where Petrol Card holder may reimburse petrol expenses, and
claims. other car related expenses eligible to be claimed via CONCUR
Clause i. for Malaysia above is also applicable for Singapore.

SGD$0.65/km (car)
SGD$0.30/km
Singapore Refer to the K-C Singapore – Job Required Car Allowance (KCS-
(motorcycle)
POL-HRE-064-732) policy for employee eligibility and, terms and
conditions for Car Allowances.
Clause i. for Malaysia above is also applicable for Indonesia.
Employee entitled for monthly car allowance travelling > 50km one-
For employees not way using their own vehicle for business purpose will be able to
entitled for Petrol reimburse the mileage, tolls and parking.
Card:
Actual mileage Calculation of mileage claim
incurred. For employees not entitled for Transportation Allowance:
KM Start – KM Finish = (A)
Indonesia
For employees Total reimbursement = A /10 x Pertamina price
entitled for Petrol
Card: *confirm price of petrol with HR department (equivalent to the
Deduct 50km from Pertamina Price).
actual mileage
incurred. For employees entitled for Transportation Allowance:
KM Start – KM Finish = (A)
Travelling Allowance 50km (B)
Total reimbursement = (A – B)/10 x Pertamina price
Mileage Claim
For employees not
Mileage Claim
entitled for Fleet
i. Mileage claims are applicable for employees without Fleet Card
Card:
only.
Php10/km
ii. Approval from supervisor/manager prior to taking any official
Philippines
business.
Parking fees at
Taguig Office
Parking fees at Taguig Office
Refer to table at the
Refer to table at the end of this Appendix.
end of this
Appendix.
Reimbursement for employee’s use of personal vehicles on

Australia Not Applicable approved Company business will be paid via Payroll. Refer to HR
Policy-Allowances (HRANP09)
Reimbursement for employee’s use of personal vehicles on approved
New
Not Applicable Company business will be paid via Payroll. Refer to HR Policy-
Zealand
Allowances (HRANP09)
Company discourages the use of personal cars for K-CLL business
India K-C
Not Applicable. purpose. The expenses for such business trips if made are not
Lever
reimbursable.
26
Non-Sales
For employees other than Sales
employees:
Personal Car can be used for travel within 100kms one-way travel,
Car - Rs7/km
for any travel on official purpose. Claimed through monthly expense
Two Wheeler – Rs3/km
India K-C report duly approved by Approver.
Hygiene
Regional Sales Office
For employees at Regional Sales Offices
employees:
Entitled to conveyance reimbursement since nature of work requires
Refer to table at the
movement within designated geographical limits during the day.
end of this Appendix.
Taiwan
Employees with Petrol Card must deduct the assigned percentage (%) of personal cost from petrol
expenses claimed through expense reimbursement in lieu of using the Petrol Card. The reimbursable
amount is calculated as (Petrol Cost + VAT) x (100% - assigned % of Personal Cost).
Refer to HR Department and/or K-C Taiwan- Transport Expense Subsidy Policy (KCT-HR-C305E.R6) for
clarification of your car allowance and petrol reimbursement entitlements.
Thailand
i. Employees with car allowances and lease car can reimburse toll way, motorway, expressway, parking
expenses incurred for company business purposes.
ii. The following are other car related expenses applicable for employees with Lease Car:
Reimbursable
 Car wash at actual cost but not exceed THB150/month
 Cleaning an air conditioner system in once every two years
Non-Reimbursable:
 Spray cleaning services provided by gas station
 Filling tire air with special Nitrogen gas
 Glassy waxing/ coating/ Anti Rust
 Traffic ticket fines due to driving violations
 Additional charges due to loss of parking ticket
 Unnecessary car care products e.g. air refresher etc.
Refer to K-C Thailand - Car and Travelling Expense Policy (HR2009002) for employee eligibility and, terms
and conditions for Lease Car and Car Allowances.
Malaysia
Situations where petrol expense may be reimbursed for employees with Petrol Card:
i. Faulty Petrol Card that needs replacement. Until a new Petrol Card is issued for the employee, the
employee can reimburse petrol expenses via CONCUR. Team Leader and HR department approvals
and receipts must be attached as supporting document.
ii. If a sales personnel who covers a wide geographical area out of Klang Valley and has exhausted the
RM600 limit. Team Leader and HR department approvals and receipts must be attached as supporting
document.
iii. New hires who are eligible for Petrol Card may reimburse petrol expense incurred before their Petrol
Card has been issued to them. Team Leader and HR department approvals and receipts must be
attached as supporting document.
Other reimbursable expenses for employees with Job Need Car Allowances:
i. Confirmed Sales employee with PG12-15 who carry heavy POSM materials may claim for tyre
reimbursement up to RM500 per year. Employee claim via CONCUR must be supported by receipts,
subject to HR’s verification of receipt and to be approved by the Authoriser.
27
ii. Employee shall claim for reimbursement of parking and toll expenses as per expense reimbursement
policy/procedure. Parking, Touch&Go e-statement and toll receipts are required for supporting the
expense reimbursement.
iii. If using personal vehicle is the most appropriate mode of transport for outstation business travel, an
additional maintenance allowance of RM100 per trip will be reimbursed if travel exceeds 600km radius
from home office of based station or branch office where applicable.
Philippines
Parking fees at Taguig Office:
Role Function Entitlement

Managers & Directors (with
All department 100% company-paid parking
company car)
All supervisor level with car Finance, HR & Supply Actual no. of days worked at HO but
loan Chain not to exceed PHP 800 per month
Actual no. of days worked at HO but
All other field employees Sales & Marketing
not to exceed PHP 800 per month
i. All managers and supervisors with existing company car program (i.e., tool of trade car or benefit car)
are covered by the parking fee policy, provided that the employees are assigned to report at the Taguig
Office.
ii. The amount of subsidy shall be limited to PHP 800 per month.
iii. The employee must attach supporting original official receipts to expense reimbursement tool and duly
approved by the Authorized Manager or Functional Head.
iv. Liquidation must be done on a regular basis i.e. weekly or monthly.
India K-C Hygiene

Daily Local Conveyance Reimbursement limits for Sales team:
Metro* Other cities

Car Bike Car Bike
Job Level Pay Grade (Rs/day) (Rs/day) (Rs/day) (Rs/day)
17 and above 10 625 - - -
15 & 16 12 & 11 550 - 425 -
13 & 14 14 &13 525 425 400 300
12 15 425 325 300 200
*Metro Cities: NCR, Mumbai, Kolkata, Chennai, Bangalore, Hyderabad, Pune
i. Reimbursement limit is defined for every job grade for expenses incurred only during working days at
the base location. (Out-city reimbursements limits will apply when travelling outside of base location).
ii. Vehicle running details as mentioned in Monthly Expenses Statement is required to be completed in
order to claim for conveyance reimbursements.
iii. Employees claiming Daily Allowance per car usage must submit declaration to advise type of vehicle
used and details of the same.
iv. Employees must attach a copy of the attendance sheet and the kilometre Start and End for the month
duly approved by their Team Leader for claim reimbursement.
v. If an employee works on any extra day, he/she is eligible for daily allowance per limits defined above.
Employee should mention the details separately in his/her monthly attendance sheet.
28
Appendix 7 Public Transportation
Taiwan
i. Out-of-town taxi expense reimbursable on actual basis only in case of emergency or when access
to public transport is limited. Maximum applicable distance is 50km per trip.
ii. Employee who has company car or entitled for car allowance shall not apply for taxi fares unless
business trips with distance more than 25km and outside region of work location or taxi fare is lower
than parking fee.
iii. Cost incurred when riding the bus, train, MRT or High Speed Rail will be reimbursed on an actual
basis with valid receipts. Employees shall take economic Standard Class, except with prior approval
from the Exception Approver due to special occasions or consideration.
Y-K
Fares for bus and train are reimbursed at fixed rates, i.e. KTX Standard Class for train and Premium
Express Class for bus, with no receipt.
Thailand
Refer to K-C Thailand- Car and Travelling Expense Policy (HR2009002) for list of taxi rate. Taxi fare in
Thailand is reimbursable without receipts as the local taxi services do not provide receipts.
India K-C Hygiene

Domestic – Coach Class
Up to PG13 PG 12 & 11 PG 10 and above
Rail 2nd AC N Y Y
Rail 3rd AC/ CC Y Y Y
Rental Car*
Up to PG13 PG 12 & 11 PG 10 and above
Car AC – Small N Y Y
Car AC – Sedan N N Y
Share Cab Y Y Y
AC Bus Y Y Y
*Use of Rental Car must be approved by Functional Head and all car rental bookings (excluding Radio
Cabs) will be done by travel coordinator through authorised travel agent.
29
Appendix 7 Public Transportation (cont’d)
India K-C Lever

Journey Class
National Inter-city
Rail - 1 AC Y
Rail - Exec Chair Car Y
Rail - 2 AC Y Y Y Y Y Y
Rail - A/C Chair Car Y Y Y Y Y Y
Rail - 3 AC Y
Rail - Chair Car Y
Rental Car - AC Y
Rental Car Y Y
Shared Cool Cab (Pune -
Mumbai) Y Y Y Y Y Y
Bus - AC Y Y Y Y Y
Bus Y
Local Conveyance - Within India

Rental Car
Large AC Y
Regular AC Y@
Regular non AC
Taxi Y* Y* Y* Y Y Y
Auto-rickshaw Y* Y* Y* Y
Bus Y*
Local Train
1st Class Y Y Y Y
2nd Class Y*
'@ - Group Mobile Cool Cab to be used in Mumbai
Use of Rental Car must be approved by Functional Head and all car rental bookings will be done by travel coordinator through authorised travel agent.
30
Appendix 7 Public Transportation (cont’d)
India K-C Lever

Journey Class
Local Conveyance – Outside India
Rental Car Y
Taxi Y Y Y
Limousine/ Hotel Transfer Y* Y* Y* Y Y Y
MRTS Y* Y* Y* Y Y Y
Company cars or public taxis should be used whenever possible for airport transfers and local ground transportation to and from hotels. In the following
countries: China-PRC, Vietnam, Philippines and Indonesia, hotel arranged limousines services may be used for personal security reasons. Airport transfers
should be included in hotel rates in these markets. Whenever possible, hotel transfers should be negotiated into room rates we secure from the targeted
local hotels.
31
Appendix 8 Meal reimbursement thresholds
Hong Kong
Overseas meal expenses should be reasonable and not excessive (recommend HK$500 per person per
day).
China
Domestic
Tier 1 City: Daily RMB160 include service fee.

Tier 2 & 3 City: Daily RMB120 include service fee.
Tier 1: Shanghai, Beijing, Guangzhou, Shenzhen
Tier 2: Tianjin, Suzhou, Chengdu, Shenyang, Hangzhou, Ningbo, Wuxi, Wenzhou, Chongqing,
Qingdao, Dalian, Wuhan, Nanjing, Jinan, Sanya, Zhuhai, Shantou, Dongguan, Fuzhou, Xiamen,
Haikou, Foshan, Zhongshan, Jiangmen, Nanning, Quanzhou, Zengcheng, Shunde, Xian,
ShiJiazhuang, Changchun, Haerbin, Zhengzhou, Guiyang, Hefei, Nanchang, Kunming,
Changsha，Taiyuan, Wulumuqi, Huhehaote
Tier 3: The Other Cities.
International
 Europe & North America US$80/per day

 Asia & Others US$50/per day
Y-K
a. Domestic
Per diem of KRW 25,000 per day is provided to cover meals and sundry items. Refer to Appendix 9
Per diem.
b. International
i. Actual living expenses for an employee on general travel are reimbursed. However, expenses
spent for personal purpose such as liquor, cigarettes and other personal favorite goods are not
included in living expense.
Taiwan
a. Domestic
i. Domestic meals will be reimbursed based on actual receipts. Meal reimbursement threshold for
each day is NT$450 (Breakfast: NT$100, Lunch: NT$150, Dinner: NT$200).
ii. Meal expenses reimbursement is not allowed when travelling in the same city of work place. Only
employees who work in Mills can apply for meal expenses reimbursement up to NT$150 each
meal on business trips in the same city because they can have free lunch at mill otherwise.
Vietnam
Domestic
i. Meal allowance may be claimed provided that no cost has already been charged to the company
(e.g. breakfast included in the hotel room charge, meals provided on courses etc.)
32
ii. Meal allowances are fixed as follows:
Breakfast Lunch Dinner Total
Eligibility (VND/day) (VND/day) (VND/day) (VND/day)
Pay grade 8,9,10 (non direct report to
50,000 70,000 100,000 220,000
Managing Director or Mill Manager)
RSM, ASM, USM, and other non-
60,000 60,000 70,000 190,000
Sales
iii. Meal allowance cannot be claimed when:

- Breakfast if departure after 9am
- Lunch if return before 1.30pm
- Dinner if return before 7pm
- Meals are included or paid by company during party/event/training/meeting/room charge
iv. Meal Reimbursement for Country Managing Director, Mill Manager, Director level and Department
Head are based on actual expense (at reasonable amount).
Overseas
Reimbursable on actual basis for Director level and maximum claim of USD70 per day for staff level.
Indonesia
Maximum claim IDR150,000 per person per day for domestic travel and USD20 per day for overseas.
Philippines
Domestic
a. Field Staff
In-Base daily meal threshold

Pay Grade Function Amount
12 - 11 Sales & Marketing PHP 180.00/day
13 - Below Sales & Marketing PHP160.00/day
Out-Base daily meal threshold

Pay Grade Function Amount
PHP380.00/day
Breakfast: Php 80.00
12 - 11 Sales & Marketing
Lunch: Php150.00
Dinner: Php150.00
Php300.00/day
Breakfast: Php 60.00
13 - Below Sales and Marketing
Lunch: Php120.00
Dinner: Php120.00
i. Meal reimbursements is not applicable when food is already provided for by the Company, as in
the case of trainings, conferences, and other similar company-sponsored meetings and events.
ii. Expenses should be supported by valid original receipts (i.e. BIR registered official receipts).
iii. Marketing and Sales Managers can claim food and lodging expense reimbursement based on
reasonable actual cost incurred and upon submission of a properly documented and authorized
expense reimbursement report.
33
b. Non-Field Staff
Meal Threshold:
Manager Supervisor Rank & File
Nature Of Work Rendered
Pay Grade 10 & Above Pay Grade 12 -11 Pay Grade 13 & Below
On official business (OB) outside Reasonable actual meal
Php120/day Php100/day
designated workplace expense
Claims for meal allowance when on official business outside designated workplace shall be supported
with official receipts and shall follow the usual expense reimbursement process.
International
Meal expenses incurred during international travel will be reimbursed based on actual receipts. Meal
reimbursement threshold for each day is USD50 (Breakfast: USD10, Lunch: USD20, Dinner: USD20).
In case a group dinner is being sponsored by K-C affiliated company, no dinner expense can be
reimbursed.
However, for countries with high cost of living, the Department Head has the authority to approve beyond
the above indicated limits based on his/her good judgment on what is the most reasonable expenses
applicable to the specific country.
For all meals, accumulation of receipts (total of $40 for one day) for one-time reimbursement is not allowed.
Reimbursement are allowed on per meal basis only.
India K-C Lever

Domestic
All staff (All
JLs) Operators
(Rs) (Rs)
Meal allowances:
Breakfast 50 10
Lunch 100 20
Dinner 130 30
Meal actuals:
Breakfast 200 20
Lunch 400 40
Dinner 520 60
International
All staff (All JLs)
Meal Actuals: (USD)
Breakfast 20
Lunch 25
Dinner 35
All staff (All JLs)

(USD)
Other expenses 10
Meal per day allowances
(no receipts required) 40
i. Flexibility to claim expenses (with supporting bills) for any or all of the meals up to a total amount of
US$ 80/-
34
ii. Trainees will be entitled to claim expenses for respective level of employees under the policy, in line
with their terms of retention.
iii. "Allowances" do not require supporting document while "Actuals" require proof.
iv. Where it is inappropriate to pay separately, the most senior employee present should pay for the
meal. This cost should be reported under “Hotel and Meals” on the expense report and not
“Entertainment”. The names of employee participants should be included in the report. Employees
receiving a per diem allowance should reflect this in their expense claim.
v. If service charges are not included in the bill, reasonable tips may be paid and reported separately
under “Meal Expenses” on the expense report.
India K-C Hygiene

Domestic
PG 9 and PG 13 &
above PG 10,11,12 below Remarks
Food Breakfast 200 100 100

Allowance
(without Bill / Lunch 300 200 200
Receipt) Dinner 500 300 300
Amount includes all
Breakfast 300 250 NA Taxes
Food Limits Amount includes all
(Actual Bill) Lunch 400 250 NA Taxes
Amount includes all
Dinner 1000 400 NA Taxes
Meal reimbursements is not applicable when food is already provided for by the Company, as in the case
of trainings, conferences, and other similar company-sponsored meetings and events.
35
Appendix 9 Per Diem
Malaysia, Singapore & Indonesia

i. Per diem allowance for necessary and reasonable lodging, meals, tips, laundry and other incidental
expenses may be established for employees on full time travel status or temporary overseas
assignment (e.g. training, project management etc.).
ii. Local tax guidelines regard per diem as compensation to the employee and therefore subject to
applicable taxation. Therefore, payment of per diem will be processed through payroll.
iii. Request for per diem allowance subject to final approval by Country Managing Director.
iv. Domestic (Indonesia Only) - request for per diem allowance shall not exceed IDR 75,000 per day.
Subject to approval by HOD and HR Country Leader or equivalent.
Y-K (Domestic travel)

i. Per diem allowance of KRW 25,000/day for meal and sundry items spent at the travel location for
business travel. No receipts are required for daily per diem allowances.
ii. For employees who are eligible for Sales Activity Expense, the daily per diem shall be half of the
daily allowance (i.e. KRW 12,500/day).
iii. If meal is provided by the business travel, deduct KRW 6,000 per meal from the daily per diem
allowance.
iv. Applies to all employees except Executives, who will be reimbursed on actual expenses incurred.
Y-K (International Travel)

The Company (Y-K) pays up to USD10 per diem as general (or sundry) living expenses during
his/her travel period.
Thailand
Daily Allowance:
The daily allowance including with meals and other (i.e. laundry) expenses. By this, each meal (breakfast, lunch, or
dinner) values THB 40.
Territory Work Outside & Stay Work & Stay Outside

Home
Bangkok & Vicinities 190 240

Up-Country 0 240
Home Based in Up-Country 190 240
Remark:
 When there is a meeting with customer, K-C colleagues, or business meeting on any days that employee spends
meal with no cost in that event, employee shall deduct that meal (each value THB 40) out of the per-diem claim.
 For example, an employee have lunch with management team during market visit, therefore, the per-diem claim
will be either THB240 or THB190 – THB40 (lunch) = either THB200 or TH150, respectively.
 The claim must be proceeded through the per-diem form. Employee must clearly indicate date and meal he/she
is eligible for the claim in the form. The line manager must review and ensure the claim is accurate before
approving.
 Any false claim is subject to compliance violation. Further investigation and disciplinary action shall be applied.
Philippines
Per diem allowance of USD10 per day is reimbursable for International Travel only. No receipts is required
for per diem reimbursement.
36
Appendix 10 Telephone
Taiwan
i. Company business call should be charged based on actual receipts or billing statement of credit
card. Reasonable expense incurred by an employee's home call is permitted.
ii. Such calls should be no more than NT$50 per domestic trip and NT$400 per overseas trip.
India K-C Lever

Considering the high costs of international telephone charges, employees are encouraged to use the most
cost effective medium for connecting to the Home country for official and personal reasons. Internet based
tools using free Hotel wifi in form of Skype, G-Talk etc. can be utilized.
For international travels, Company shall arrange for mobile phone service providers such as Matrix/ clay
etc. for the employees.
In cases where options for international telephone service providers are not available, employees will be
requested to buy local simcards in the visiting country. Costs for buying the simcards will be reimbursed
by the Company on producing required bills.
Employees can make personal calls in the Home country using company provided mobile phone services
or local simcards for up to maximum 5 minutes per day and Business calls up to maximum 10 minutes*
per day. The total talking time shall be basis the cumulative number of days spent in the location. E.g.
For 6 days travel, cumulatively employee can use upto 30 minutes of talk time for personal calls.
Company shall not bear any costs arising from GPRS/ mobile internet usage during travel. All telephone
costs beyond the mentioned guidelines shall be borne by the individual employee.
For company provided International mobile phone service providers, payments shall be made directly by
the Company. In case where local simcards have been used, costs shall be reimbursed on actuals basis
the mentioned guidelines.
*For Business calls beyond the specified guidelines, same shall need to be approved by the Functional
Heads
In certain circumstances, an employee may be provided with a mobile telephone if authorised by K-CLL
Managing Director.
Employees will be reimbursed for business calls upon submission of a properly authorised expense report.
The total invoice must be attached to the expense report and the business portion clearly identified.
India K-C Hygiene

a. Matrix Calling Card for international travel
i. A request for Matrix calling card for international travel should be submitted to the Travel
Coordinator at least 7 days before travel, with prior approval by GM – KCP, Business Head – HC,
or Head Commercial.
ii. Issuance of Matrix cards will be on a needs basis. Employees must return the Matrix card to the
Travel Coordinator within 24 hours after completion of business trip.
b. Telephone/ Mobile phone
i. Mobile connection should be only post-paid mobile connection in the name of the employee. If pre-
paid, maximum allowed limit for reimbursement is Rs.500/- across all job levels.
ii. Marketing, Supply Chain, Finance, Admin (i.e. non-sales team) will be reimbursed based on actual
expense, subject to approval by Commercial Head or Business Head.
37
iii. Mobile expenses are reimbursable upon submission of actual invoices and a properly authorised
expense report.
iv. For employees who have been given K-C owned mobile numbers, K-C will pay directly to the
service provider. However excess bill if any over and above the limits specified will be deducted
from the reimbursement claim.
Reimbursement Limits for Sales Team:
Reimbursement and/or Corporate

Job Level Pay Grade
Plan Limit (Rupees)
12 & 13 15 & 14 1,500
14 13 2,000
15 & 16 12 & 11 2,500
17 and above 10 or below 3,000
v. K-C employees using company laptops who have not been provided with internet facility, can claim
max Rs.900/per month inclusive of all taxes. Actual bills must be submitted for reimbursement of
internet expenses.
Appendix 11 Gift of appreciation for host
Thresholds:
 Y-K:
 Domestic – Not applicable.
 International – Not exceeding what otherwise would have been the cost of a similar hotel stay
or meal for the employee at a restaurant.
 Vietnam: Maximum VND700,000 per trip
 Malaysia: Maximum RM50 per day
 Singapore: Maximum SGD50 per day
 Indonesia: Maximum IDR200,000 per day
 Philippines: Exception Approval required for all gifts of appreciation for host.
 India K-C Lever: Host gifts/ PG expenses
 Staff (ALL Job Levels) : Rs.120 per day
 Operator: Rs.50 per day
38
Appendix 12 Overtime meal and transportation
Hong Kong
i. Overtime meal allowances will be paid via Payroll. Employees entitled to Overtime Allowance cannot
make further related claims for reimbursement.
ii. Transportation allowance shall be claimed on reimbursement basis. Applicable to all employees who
leave the office after 9:00pm.
iii. All transportation allowance claims must be attached with receipt.
China
i. No F&B receipt will be require of OT for single K-C employee. However, group meal within office
claim must be supported with actual tax invoice and F&B receipt and list of names of K-C employee.
ii. The most senior employee should apply for the claim of team OT and dinner outside of K-C office.
Taiwan
Applicable for Head Office employees only.
Weekday:
i. Meal – if overtime work exceeds 7:00pm, 1 meal reimbursable on actual basis, up to a maximum of
NT$150 per person.
ii. Taxi fare – if overtime work beyond 10:00pm, reimbursable on actual basis.
Holiday:
i. Meal – if overtime work exceeds 4 hours, 1 meal reimbursable on actual basis up to a maximum of
NT$150 per person. If exceed 8 hours, 2 meals reimbursable on actual basis up to a maximum of
NT$150 per person per meal.
ii. Taxi fare – if overtime work is for a minimum of 4 hours and beyond 7:00pm, taxi fare is reimbursable
on actual basis. For urgent and unexpected events as required by the Supervisor, employee may
reimburse actual taxi fares for round trip.
For group meals by more than 3 employees working overtime, the reimbursement should be applied by
the most senior employee. Such meal expense is reimbursable up to a maximum of NT$150 per person
per meal.
All overtime meal and taxi fare reimbursements must be supported by receipts and subject to approval.
Y-K
Head Office employees are entitled to reimbursement of meal for overtime and working on holidays up to
KRW 7,000 per meal.
Malaysia
Applicable for KCRSM and KCTM employees:
In instances where employees work late hours/weekends to support the customer or transition based on
agreed late hours and/or weekend:
 Regular workday, work late hours as agreed with Approver – claim RM25 per person for dinner.
 Weekend/Public Holiday, work full day as agreed with Approver – claim RM25 per person for lunch
and RM25 per person for dinner.
 Weekend/Public Holiday, work first half day only as agreed with Approver – claim RM25 per person
for lunch
 Weekend/Public Holiday, work second half day only as agreed with Approver – claim RM25 per
person for dinner.
Overtime meal claims are subject to Approver’s prior approval.
39
Appendix 12 Overtime meal and transportation (cont’d)
Indonesia
Head Office employees are entitled to meal reimbursement for overtime and working on holidays, up to
Rp 30,000.00 per person. Meal reimbursements must be supported by receipts and subject to approval.
Refer to K-C Indonesia Meal Allowance & Subsidy Policy (1400/HRD-Pol/I/2009) for Mill employees’ meal
allowances that are paid through payroll.
Philippines
For Non-Field Staff
Manager Supervisor Rank & File

Nature Of Work Rendered
Pay Grade 10 & Above Pay Grade 12 -11 Pay Grade 13 & Below
For those not entitled to overtime
pay rendering at least 3 hours
Php120/day Php100/day Php90/day
overtime work during regular work
day
For those not entitled to overtime
pay rendering overtime work
Php150/day Php130/day Php120/day
during Sundays and Special and
Regular holidays
Claims for overtime meal expenses shall not require Official Receipts. However, the submission procedures
must be properly observed and followed:
i. Expense reimbursement report with number of hours of rendered overtime during the week is to be
submitted to Team Leader/authorised signatory for approval.
ii. Approved expense reimbursement report will be forwarded to Accounts Payable to process and credit
to employee’s payroll account.
40
Appendix 13 Receipt thresholds, FOREX and GST
a. Receipt thresholds
Expenses equal or above these thresholds must be supported by receipts:

Country Thresholds
Hong Kong Not Applicable, i.e. all expenses must be supported with receipts.
China Not Applicable, i.e. all expenses must be supported with receipts.
Domestic: All expenses must be supported with receipts except
when employees are reimbursed a fixed allowance for
Y-K
accommodation, transportation and per diem.
International: up to USD10 per day.
Taiwan Not Applicable, i.e. all expenses must be supported with receipts.
Vietnam VND200,000 (VAT invoices for payments made in Vietnam)
Not Applicable, i.e. all expenses must be supported with receipts,
Thailand
except mode of transportation that do not issue receipts like taxi.
Malaysia MYR20
Singapore SGD20
Indonesia Not Applicable, i.e. all expenses must be supported with receipts.
Generally all expenses should be supported by valid receipts.
However, reimbursement of the following do not require receipts:

mode of transportation that do not issue receipts like tricycle,
Philippines jeepneys and taxi.
The following spending should report GST: airfare and hotel

accommodations and other spend amounting to Php 5,000 and
above.
Australia AUD20 (excluding GST)
New Zealand NZD20 (excluding GST)
India K-C Lever Not Applicable, i.e. all expenses must be supported with receipts.
Not Applicable, i.e. all expenses must be supported with receipts
India K-C
except reasonable tips not exceeding 5% of bill value where Service
Hygiene
Charges has not been levied.
b. Approved exchange rate sources
i. Hong Kong: HK Banking Association (http://www.hkab.org.hk/ExchangeRateDisplayAction.do)

ii. Taiwan: Hwa-Nan Bank or Taiwan Bank
iii. Thailand: Bank Of Thailand/ Commercial Bank
41
Appendix 13 Receipt thresholds, FOREX and GST (cont’d)
c. Country specific FOREX clauses
Taiwan
Forex exchange fees and translation losses will be reimbursed with receipts. These amounts should be
included in the rate used to translate expense (generally 3%).
India K-C Lever

i. Foreign travel expenses should be reported in two separate statements. Expenses incurred in
the country should be reported in local currency and expenses incurred outside the country
should be reported in US$ only in a separate statement. This statement must account for travel
advance taken in foreign currency and amount returned.
ii. Foreign currency exchange fees and translation losses will be reimbursed. These amounts
either should be included in the rate used to translate expenses (generally up to 3%) or shown
as a separate item on the expense report.
iii. Forex to be carried: $100/day max if personal/corporate card not planned to be used. If credit
card planned to be used, forex to be carried $40/days max, and credit card foil in USD to be
attached with expense report.
d. Australia: Additional requirements for claiming GST Input Tax Credit
i. Under $75 excluding GST

 For GST purposes, some documentary evidence to support (input tax) claim in the absence
of a tax invoice.
 Input tax credits cannot be claimed for GST-free items and non-deductable entertainment
ii. Over $75 excluding GST

 A recognised tax invoice must be provided for all expenses >$75
 To comply with Australian Taxation laws, a travel diary must be maintained for all domestic
and overseas travel for 6 or more consecutive nights.
42
Appendix 14 Other country specific requirements
Hong Kong
i. Booking is centrally managed by Executive Assistant to MD. For KCP, it will be the department
representative’s responsibility to manage. Each functional leader should nominate a department
assistant to work with the EA on documents and arrangements.
ii. Additional non-reimbursable expenses - Personal roaming data charge
China
a. Flights (Air Travel)
Unused flight tickets due to uncontrollable situations must be used as soon as possible. It cannot be
used for personal travel and Administration Dept. will perform periodic checks on unused flight tickets.
b. Prohibitions
i. Expenses for a single transaction valued more than RMB6,000 (including tax) for procurement
items are not permitted. Materials or services requiring involvement by the purchasing function, as
defined by CA-RTC-01, should not be procured via the expense reporting process.
ii. Personal expenses claims for promotion expenses related to sales is not permitted.
c. K-C Team building activities
Payments to travel agency for organising team building activities should not be claimed via employee
expense reports.
d. Conditions for reimbursement of procurement transactions
i. Procurement transactions valued less than RMB6,000 can be claimed through employee
reimbursement. However, employee must state the reason why payment cannot be made through
invoice payment. The reviewer must confirm that payment cannot be made directly by company
prior to approving such reimbursements.
ii. Emergency expenses:

 Due to severe disruption towards production and safety scenario, and no other payment
options are available, expenses can be paid and claim through personal expense.
 This type of reimbursement must be approve by respective HOD, and Finance Director, K-C
China MD (or KCP GM or regional HOD). AP department keep a copy of this type of expenses,
and report to CCC monthly for review.
Y-K
International Travel - Period of Overseas Travel
If an employee has justifiable reasons for changing his/her original travel schedule during overseas travel
period, he/she is required to receive a prior written approval from the approver
43
Appendix 14 Other country specific requirements (cont’d)
Taiwan
a. Personal vehicle for business travel
Employee must purchase the Compulsory Third Party Liability insurance and the insurance is valid.
b. Travel arrangement
All overseas travel arrangement, such as passport, visa, air ticket reservations, accommodation and
car rental, must be managed by administration office at HQ to work through the contracted Travel
Agency.
c. Minimum requirements for receipts and documentation

Lost receipts (for expenses) are allowed reimbursements provided evidence of reimbursement form is
completed and approved.
d. Taxation and coding

To assist with the substantiation of expenses and to comply with Taiwan taxation laws, any
international travel must be detailed recorded.
Failure to maintain the travel details will result in the Company’s loss for tax return.
The expense reimbursement process recognises the possible input tax credit for K-C Taiwan. This
credit can be coded to account 21660001.
Vietnam
i. It is encouraged that Travel Request forms be submitted at least 7 working days prior to travel day.
Thailand
i. Additional non-reimbursable expenses as follows:
a) Small items of IT i.e. Thumb Drive or External Hard disk -> Must be requested from IT
b) Mobile Phone.
ii. Travel Request Forms should be originals. Receipt must be original showing the amount, date, place
and nature of expense. For Thai local tax requirement, local receipt must also be identified Tax ID,
name and address of a customer and a vendor. If a vendor is corporate, copy of Identification Card of
vendor must be provided.
iii. During absence of approver, reference for delegation of nominated approver must be attached with
the expense claim.
iv. Traveling employees should minimize the amount of foreign currency brought back to their home
currency.
India K-C Lever

a. Company Car Expense
All routine expenses (fuel, periodic servicing, repairs etc.) are separately issued as part of the
Remuneration revisions, are revised periodically and are circulated separately.
All accidents and thefts to Company Cars must be reported to Administration department (at Pune
Office) and a report filed with the local Police Station. In case of accident with another vehicle an
attempt should be made to get a copy of the insurance cover of the other vehicle. In all such cases the
registration number of the other vehicle should be recorded.
Any expenses incurred as part of such incidents are not to be reported on travel expense report.
b. Travel Arrangements
Request for air/ rail travel, lodging and car rental should be processed through the Administration
department and designated travel agency, by giving reasonable notice in advance.
44
For National travel, if tickets are required on short notice, the travel agent is instructed to provide them
on receipt of a telephone call, fax or email message, but a correctly authorised Travel Request Form
must be submitted. The travel agent will only honor requests from registered nominees of the
company.
c. Passports and visa

Passports, passport photos (where new passport or extension), and visa for business travel would
need to be arranged through the administration department.
d. Required receipts and explanations

Receipts must be originals, not photocopies or fax copies. Credit/ charge card receipts are not
acceptable by themselves unless the amount, date, place and nature of each charge is shown.
In those rare circumstances where a receipt is not available, a written statement must be attached to
the expense report showing the required information and briefly explaining the reason for the absence
of a receipt. Only exceptions allowable to this rule are amounts less than Rs30, or where payments
have been made as a gratuity.
e. Travel of partners
For local tax reason, partner’s travel costs must be shown on the “Other Expenses” column.
f. Exceptions
Expense reports routinely authorised by the MD do not require any additional documentation for
authorisation of exception. However, the exception should be noted clearly in the expense report.
Other expense reports containing exceptions must be supported by a request for exception. The
request for exception must specify in writing the exception requested by the employee or employees
to whom it is applicable and the recommended duration. Such requests should be directed for
authorisation before submitting for auditing.
g. Travel Insurance
No separate travel insurance is provided for travelling employees within the country. A Business Travel
Insurance Brochure is provided to all employees travelling overseas. This brochure provides the
summary of the insurance coverage under the K-C Corporate Travel Policy and sets out steps to take
if you need emergency assistance or are taken ill, have an accident or are under threat as well as
procedures and responsibilities which the employee must adhere to in order to make a claim.
Insurance of employee’s own possessions and luggage is a personal responsibility.
India K-C Hygiene

Request for air travel and lodging should be made at least 14 days in advance and car rental at least one-
full day in advance by email to be sent to the Travel Coordinator after due and necessary approval.
All reservation for air travel are to be made at the corporate office.
In the case of unplanned air travel by an employee, Business Head approval should be obtained.
Additional non-reimbursable expenses as follows:

i. Office equipment
ii. Clothing, brief case, luggage
No separate Travel Insurance is provided for travelling employees within the country. Insurance of
employee’s own possessions and luggage is a personal responsibility.
45
Appendix 15 Expense Charge codes, Tax and accounting treatment
Expenses incurred by employees may have varying taxation consequences depending on the nature of the
expense. It is critical to our tax position and reporting obligations that the expenses being reimbursed are
identified and treated correctly. As such, general ledger account codes and suffixes have been established
to help satisfy these requirements.
Refer to the Travel and Employee Expense Sharepoint site for the list of expense charge codes applicable
for each country.
 ANZ FBT requirements on meal and entertainment
http://sites.kcc.com/sites/c274/SitePages/Home.aspx
Appendix 16 Gift and Entertainment
List of local country Gift and Entertainment policies:
a. K-C Hong Kong Gift Policy (KCHK-ADM-013)
b. K-C China Anti-corruption Policy (CA-Legal-01)

K-C China Anti-Corruption Policy (CA Legal 01)
c. Y-K Code of Conduct - For local policy on gifts and entertainment to third parties.
Y-K Code of Conduct
d. K-C Taiwan Giving and Receiving Gift Policy (OPI-Legal-01).

S:\Internal.Control\KCTW Policies\5. Legal\-1. Anti-Corruption\Policy on Giving and Receiving Gift-
20150318
K-C Taiwan Giving and Receiving Gift Policy
e. K-C Malaysia/Singapore Process for Entertainment/ Gifts Programs (PF-HO-FI-0068).

K-C Malaysia/Singapore Entertainment/Gift Programs
46

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Asia Pacific

SUBJECT: ISSUE DATE:

Travel and Expense Regional Addendum (PR-SS-TE-0001) 1/07/2016

APPLIES TO LOCATION: APPLIES TO BUSINESS FUNCTION:

4. CONTROLS AND GUIDELINES .............................................................................................. 4

4.2 Health and Safety (Travel Safety) ................................................................................................................... 10

4.3 Other Expenses ................................................................................................................................................. 10

4.7 Corporate Credit Card ..................................................................................................................................... 11

4.8 Gift and Entertainment ............................................................................................................................. 13 - 15

4.9 Exception Approvers ....................................................................................................................................... 16

5.0 Review and Changes in the Addendum .........................................................................................................

Appendix 2 Cash Advances .................................................................................................................................... 18-19

Appendix 3 Direct Billing to K-C .................................................................................................................................. 20

Appendix 4 Flights (Air travel) ..................................................................................................................................... 21

Appendix 5 Accommodation expense thresholds................................................................................................ 22-24

Appendix 6 Personal Vehicle .................................................................................................................................. 25-28

Appendix 7 Public Transportation.......................................................................................................................... 29-31

Appendix 8 Meal reimbursement thresholds ........................................................................................................ 32-35

Appendix 9 Per diem ..................................................................................................................................................... 36

Appendix 10 Telephone ........................................................................................................................................... 37-38

Appendix 11 Gift of appreciation for host .................................................................................................................. 38

Appendix 12 Overtime meal and transportation ................................................................................................... 39-40

Appendix 13 Receipt thresholds, FOREX and GST .............................................................................................. 41-42

Appendix 14 Other country specific requirements............................................................................................... 43-45

Appendix 15 Expense Charge codes, Tax and accounting treatment..................................................................... 46

Appendix 16 Gift and Entertainment ........................................................................................................................... 46

K-C Internal Use Only

Regional Addendum Owner

Travel Coordinators (where applicable)

Employees participating in business travel or incurring business expenses

4.1 Travel & Expense

4.1.1 Additional Guidelines & Requirements

c. Direct billing to K-C

4.1.2 Personal Travel and Non-Employee Travel

4.1.3 Flights (Air Travel)

b. Travel Mileage / Awards

K-C Internal Use Only

4.1.5 Hotel Accommodation

4.1.6 Ground Transportation

a. Personal vehicle, parking and other car related expenses

v. Refer to Appendix 7 for country specific thresholds, terms and conditions.

Other Public Transportation

K-C Internal Use Only

4.1.8 Telephone / Mobile Phone

4.1.10 Miscellaneous Travel Expenses

i. Medication or vaccinations prescribed specifically for international business travel.

iv. Gift of appreciation for host

d. Refer to Appendix 12 for country thresholds on gift of appreciation to hosts.

K-C Internal Use Only

4.3 Other Expenses

4.4 Overtime Work Meal and Transportation

4.5 Association and Membership Fees

K-C Internal Use Only

4.7 Corporate Credit Card

K-C Internal Use Only

b. K-C organized meetings, conferences and trainings

Additional guidelines for deposits and/or advance payment:

K-C Internal Use Only

a. Prohibited Payments or Offers of Payments

K-C Internal Use Only

b. Limited Exceptions for Certain Types of Payments

i. Gifts, Meals and Entertainment for Government Officials

In most circumstances, the following guidelines will apply: