Tuition Reimbursement Policy

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Tuition Reimbursement Policy TUITION REIMBURSEMENT POLICY OVERVIEW It is important that employees continuously identify new opportunities for developing skills, regularly create and capitalize on learning opportunities, and apply acquired knowledge and skills in the workplace. Pernod Ricard North America, including Pernod Ricard USA, Pernod Ricard Winemakers, Hiram Walker and Sons Limited, and Corby Spirit and Wine Limited (collectively referred to as “the Company) is committed to providing opportunities to learn on- the-job, project assignments, and will encourage formal learning opportunities to strengthen employee performance. Formal learning opportunities refer to training, education, and language courses and are linked to the roles and responsibilities specific to a Pernod Ricard employee. Instructions and procedures to participate in these programs are detailed in this document. Applications for training and education will be considered, provided that the candidate meets the specified conditions herein, and are subject to current budget constraints and job applicability. DEFINITIONS Training Courses Training courses are courses designed around learning/enhancing a specific skill. They are generally offered by professional organizations and are attended for a short, continuous period (e.g. communications skills classes). This policy concerns only those courses offered externally, and not those organized by the Company for a group of employees (e.g. corporate e-learning courses). Education Courses Education courses are offered by a university, college, or other accredited educational institution. Typically, education courses are offered weekly over a semester with a grade being issued upon completion of the course. This type of course could be part of the requirements to complete a program certificate, diploma, or degree. Language Courses Language courses are classes designed to support an employee to learn a language and/or improve an employee’s language proficiency to support your role at Pernod Ricard. This type of course may be offered by an accredited educational institution or by a training organization. TUITION REIMBURSEMENT ELIGIBILITY The tuition reimbursement program is available to all full-time employees of the Company that have completed a minimum of six (6) months’ employment and are performing at a minimum rating of “delivers at expectations” or higher. If approved, the Company will reimburse accepted applicants one hundred percent (100%) of all costs of tuition, registration, required fees, and books, up to a maximum of $5,000 per calendar year for Undergraduate Programs and $10,000 per calendar year for Graduate Programs, contingent in each case on employees receiving a grade of “C” or better for the course. Individuals must be considered full-time, active employees at the time the course is successfully completed. APPLICATION AND APPROVAL PROCESS To enroll in an education course identified by this policy, the employee must first discuss the course and its relevance to their current work with their manager. If both parties agree to move forward, the employee must complete the Application for Training and Education form, found in My Portal, and submit it with all related tuition cost documentation to your manager for approval at least thirty (30) days prior to the course start date. If your supervisor/manager approves your request, the employee may forward the Application for Training and Education form and all related tuition cost documentation to the Human Resources Business Partner for approval. Upon approval from the HR Business Partner, the Application for Training and Education form and all related tuition cost documentation may be sent to the Performance & Learning Team for final review and approval. Once approved by the Manager, Performance and Learning, applicants may enroll in the specified course. Please note that all successful applicants are required to cover all costs pertaining to the specified course directly, and will be subsequently reimbursed by the Company, subject to the requirements provided herein. Employees may find the Application for Training and Education form in My Portal. Upon completion of the course, return your copy of the Application for Training and Education form to HR or a “Pass” rating for courses that are graded as either “Pass/Fail”) and a receipt for any monies paid by you for tuition and books. To effectively render a decision on an application submitted by an employee, the employee’s Manager and Human Resources Business Partner along with the Manager, Performance & Learning may be enlisted to consult and render a final decision based on one or more of the following factors: 1. The program’s applicability to the employee’s current or future role with the Company 2. The employee’s performance 3. The employee’s talent assessment and/or rating 4. The cost of the program 5. The Training and Development budget limit COURSE REGISTRATION Step Action 1 Prior to course registration, the employee discusses the course with their direct line manager to determine relevancy and fit. 2 Once the employee and manager jointly agree regarding the fit and relevancy of the course, the employee fills out an Application for Training and Education form and submits it to their direct line Manager for their signature and approval. Following this approval, the employee submits the form to their Human Resources Business Partner for review and approval. 3 Once approved by the Human Resources Business Partner, the HRBP transfer the form to the Manager of Performance and Learning for review and approval. The Manager of Performance and Learning is responsible for notifying the employee and manager of the application decision. 4 If approved, the employee can proceed with enrollment in the course outlined in their application and pay all related upfront costs. ATTENDANCE POLICY Education and Language Courses Education and language courses are typically offered by accredited institutions outside of normal working hours. Employees may attend courses during normal working hours, provided that: • There are no comparable, alternative course offered at a time other than normal working hours; • Such registration in the course is required to complete a certificate/diploma/degree or is timely to meet the employee’s current work assignment; • Time off work must be approved by the employee’s functional VP and Human Resources Business Partner; and • Time off must not interfere with the employee’s job performance. • The employee must make up any missed time as a result of his/her participation in a course during normal working hours Training Courses Training courses are typically only offered during normal working hours. Employees may attend courses during normal working hours and do not need to make up such time so long as this time out of the office is approved by the employee’s functional VP and minimal impact to the business if confirmed. Any course attended by the employee must be approved by the employee’s manager. EDUCATION COURSE ELIGIBLE EXPENSES Eligible Expenses Eligible expenses for an Education Course include the cost of tuition, registration fees, associated educational fees, and textbooks. Ineligible Expenses Ineligible expenses for an Education Course include student residence, meals, recreation fees, parking, travel or mileage, insurance, computer, software, electronic devices (e.g. calculators, tablets), late or deferred registration fees, and required entrance examinations (e.g. GMAT). FOR PR USA EMPLOYEES IRS non-taxable basis is $5,250 per calendar year, therefore educational assistance payments that exceed the annual allowance amount are considered a taxable benefit and will be processed through payroll and taxed at supplemental rate. CONDITIONS The employee agrees to continue employment with the Company, after successful completion of the undergraduate, post-graduate or certification program as follows: Type of Education Course Years to Continue Employment Upon Successful Course Completion Undergraduate or Certification 1 year Post-Graduate 2 years Employees that do not continue employment for the required period upon being issued tuition reimbursement repay training costs at the prorated amount. If the employee voluntarily terminates his/her employment with the Company or is terminated by the Company with cause and has not yet completed the year(s) required to continue employment upon successful course completion, he or she agrees upon termination to repay the amount indicated in the above table - please see Appendix A details regarding tuition repayment conditions. APPENDIX A TO: Human Resources Department FROM: __________________________ (Employee name) RE: TUITION AID REIMBURSEMENT ACKNOWLEDGEMENT SEMESTER/COURSE DURATION: ___________________________ I acknowledge that I am a participant in the Pernod Ricard Tuition Reimbursement program. I understand that I am responsible for the satisfactory completion (a grade of “C” or better) of all coursework agreed to and will provide a grade report immediately to Human Resources at the conclusion of the semester. Should I fail to satisfy this requirement, I acknowledge my responsibility to repay all expenses paid by PERNOD RICARD for the semester immediately. I accept responsibility for direct payment to the institution if a promissory note was issued on my behalf. I understand that if I voluntarily terminate or are terminated within two years of the completion of a course for which tuition assistance was obtained, I will be responsible for reimbursing Pernod Ricard
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