Travel Policy_India w IDC.pdf

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CORPORATE TRAVEL POLICY Baxter India Business Travel & Reimbursement Policy

Functional Area: Human Resource India

Issue Date :April 2013

Document No.: BIPL/TP/NILT/2013

Policy written By Subhash C Sarkar Policy Checked by Priyank Parakh

Effective Date:1/4/2013

Version: 1

Policy approved by :- Ongmu Gombu( Director HR) Anish Bafna( General Manager)

Next Scheduled Review Date: 1/4/2014

PREAMBLE

It is our Company's endeavor to establish and implement standards for business expenses during official travel incurred on travel that enables employees to meet the business exigencies in an efficient and cost-effective manner. The entitlements described under the policy are subject to change depending on prevailing business needs.

SCOPE AND APPLICABILITY

This Policy applies to all Baxter employees, agents and contractors company-wide, including all operating units of Baxter International Inc. and its subsidiaries, who travel on behalf of Baxter.

PURPOSE

To provide guidelines for initiating travel, expenditure and reimbursement of expenses on travel, meals, accommodation and other related items incurred during business trips within India and overseas.

GOVERNING PRINCIPLE

All claims under the aegis of this policy must be raised in CONCUR.

SECTIONS

1. Local Travel Policy 2. Domestic/Outstation Travel Policy 3. Overseas Travel Policy

Note : ALL AMOUNTS MENTIONED IN THE POLICY ARE IN INR

DEFINITIONS

Term Definition

Business Travel Travel conducted on behalf of Baxter business. For business trips that are for both Baxter and personal benefit, only the Baxter benefit portion is considered Business Travel.

Leisure Travel Travel undertaken for personal purposes or personal benefit. Underlying purpose of travel is not business focused. For business trips that are for both Baxter and personal benefit, only the Baxter benefit portion is considered Business Travel.

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Travel Alternatives Tools or methods that may either eliminate or reduce the need for travel. Examples of such alternatives are utilization of IT related tools such as teleconferencing or video conferencing.

Meals Guidelines Recommended spending guidelines for transient travel meals. While not absolute mandates, frequent or material variances will be reviewed closely by Finance and Internal Audit.

Transient Travel Individual travel not associated with a formal, approved meeting program. Formal, approved meetings typically have a budget, VP or higher approval, detailed agenda and are registered with the regional Meeting Planning Department.

Spouse/significant other / companion travel

As a general rule, Spousal / Significant Other / Companion travel is typically not reimbursable unless special circumstances apply or approved as part of the Baxter Relocation Policy. And where written authorization is provided by Director HR ./Director Finance/Gedneral Manager.

Long Haul Travel All flights greater than 6 hours including stop over time with no hotel stays or

business activity occurring between flights.

For GM & Directors LONG Haul travel shall be all flights greater than 4 hours

of flight time including stop over time.

Short Haul Travel Trips that are less than six (6) hours of continuous flight or that otherwise do

not fall into the definition of Long Haul Travel.

For GM & Directors Short Haul Travel shall be all flights less than 4 hours of

flight time including stop over time.

Preferred Supplier HRG, which is the Approved supplier whom Baxter actively attempts to move

additional volume toward in order to maintain and increase, contracted

benefits.

STATEMENT OF PURPOSE

The purpose of this policy is to define and communicate the standards and procedures for business travel and entertainment as follows:

A. Educate travelers on alternate means of accomplishing business objectives, other than traveling;

B. Establish consistent and uniform guidelines for business expenses for all employees, when traveling is necessary;

C. Clarify employees / managements responsibility for controlling and reporting travel and entertainment expenses;

D. Provide guidance for obtaining management approval for business expenditures not specifically covered under policy regulations;

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POLICY STATEMENT

Baxters goal is to provide its employees with the proper tools, resources and processes to accomplish their business objectives in the most results-driven, timely and cost effective manner. At times, Baxter employees will be required to travel. In many cases, however, traveling can be avoided or scaled down. Therefore:

A. It is a requirement of all employees who travel, and managers who approve travel, to explore

alternatives that may eliminate or reduce the need for business travel, prior to booking travel arrangements.

B. When traveling is necessary, Baxter employees will be reimbursed in a timely manner for all

ordinary, reasonable and necessary (as per this policy) expenses incurred while traveling on authorized company business.

C. It is expected that all travelers exercise the same care and judgment that a prudent individual

would exercise when traveling for personal purposes, and expending personal funds. In other words, travel as if you were spending your own money.

D. Baxter has negotiated supplier agreements and developed travel processes and procedures to

help make traveling as safe, comfortable and cost effective as is reasonably possible. Employees are expected to use preferred suppliers, and adhere to these processes and procedures.

E. Employees and authorizing managers are expected to exercise prudent business judgment,

where policies may not directly apply to their particular circumstances. In all instances, expenses incurred by employees must be for the sole benefit of Baxter.

F. This policy is not meant to cover all situations, exceptions or contingencies that may arise.

Instead it is meant to cover a sampling of the major areas. For those items not covered, employees are expected to apply the same attention to reducing costs and common sense described throughout this policy.

MANAGERS ACCOUNTABILITIES: Each Manager is accountable for ensuring the following items:

A. All direct reports or non-Baxter employees traveling on Baxters behalf read and understand

the Baxter Global Business Travel & Reimbursement Policy and related documents. B. All travel that takes place is necessary and reasonable.

C. All necessary Pre-Trip approvals have taken place prior to travel.

D. All travel expense reports submitted are fully reviewed and approved.

E. Any fraudulent or frequent / material abuses of the Baxter Global Business Travel & Reimbursement Policy are reported up through the appropriate channels.

TRAVELER RESPONSIBILITIES: Each traveler is responsible for the following items:

A. Reading and understanding the Baxter India Business Travel & Reimbursement Policy and seeking clarification for any items or sections of that are not clear.

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B. Reading the Baxter Code of Conduct, the Baxter US Healthcare Regulations Policy, and Travel Policies that may apply. A best effort attempt to understand all other Baxter Policies that may interact with the Travel Policy must be made.

C. Adherence to the strictest policy that applies to a given situation. If two policies documents

both apply to a respective traveler and situation, employees are obligated to adhere to the strictest standard.

D. Compliance to Baxters preferred suppliers, spending guidelines, company card provisions

and reimbursement schedules and due dates. E. Exhibiting professional, ethical and business-like behavior in all situations, in fact and

perceived, that reflects favorably upon Baxter and Baxters reputation. F. Obtaining Pre-Trip authorization prior to booking both Short Haul and Long Haul trips.

KEY INTER-DEPENDENCIES This policy is NOT a standalone document. There are several policies that are inter-related and must be understood in aggregate to ensure compliance to Baxter policies, processes and behaviors. Among the key inter-related policies that must be read by all employees, are:

A. Baxter Code of Conduct B. Global Interaction Policy and Country Annex

TRAVEL ALTERNATIVES AND COST SAVERS It is the responsibility of all employees who travel and all managers who approve or authorize travel to ensure they are fully aware of all travel alternative options prior to booking travel arrangements. It is also the responsibility of both traveler and approving manager to minimize any and all costs possible, as these are Baxter expenses.

A. Travel Alternatives include TelePresence, High Definition Video Conferencing, Audio

Conferencing and Collaborative Tools, based on regional availability Visit the following key links for more detail:

1. General link -http://corporate.inbaxter.com/it/htdocs/tools_and_resources/videoconferencing/index.html

2. High Definition Video conferencing Reliance based Video conferencing

3. Audio/Web Conferencing - http://corporate.inbaxter.com/it/htdocs/tools_and_resources/conferencing/index.html

4. Sametime - http://corporate.inbaxter.com/it/htdocs/tools_and_resources/collaborative_tools/sametime/index.html

5. SharePoint - https://worksites.connect.inbaxter.com/default.aspx

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B. PRE TRAVEL CHECKLIST - Travelers are REQUIRED to read and be able to answer each question prior to booking any meeting or trip:

1. What are the expected results that will be accomplished from the business meeting/function?

2. Is there a solid agenda/work plan already put in place for the business meeting or function?

3. Is traveling absolutely necessary to accomplish the business objectives of the agenda or work plan?

4. Can TelePresence, HD Video or Audio conferencing be a viable option for some or all of the participants instead of physical travel?

5. Can the number of attendees of this meeting or trip be further reduced without compromising the desired result?

6. Can multiple priorities be accomplished with the meeting or trip OR can it be postponed to a

later date in order to accomplish multiple goals?

7. Has the meeting or trip been planned far enough in advance as to take advantage of all advance booking savings. If not, can it be rescheduled in order to do so?

8. Has the meeting or trip been scheduled at the most cost-efficient and productive location, thus reducing total travel costs and maximizing employee work time? Planning business meetings at the most fun or exotic destinations is not acceptable.

9. For meetings in excess of 10 people, has corporate meeting planning been notified and has

the meeting been registered? 10. Acknowledgement and understanding of the Travel Policy and all its requirements such as

using the Baxter preferred travel agency for ALL air, hotel and car reservations are necessary for reimbursement?

C. Top Cost Savers When Traveling:

1. Book all Air booking through the Baxter preferred travel agency 2. In case of Rail Bookings, the same is allowed to be booked either directly by employee through

the Indian Railways website or through local travel agents. 3. Ticketing airline and booking hotel reservations at least 14 days in advance, to save as much

as 30-40% and help ensure availability. 4. Booking the lowest available fare within the approved booking class. 5. When checking into a hotel, ask if your rate is the lowest rate available for that night (even

when using deeply discounted negotiated rates, hotels may free up lower priced rooms based on availability).

6. Consider flying into alternate airports in close proximity to your end destination can often save 20-60%.

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7. Call travel agency to help change flight arrangements while in transit. Agency may be able to avoid penalty fees, and apply corporate discounts to new arrangements.

8. Do not use hotel phones. Use Blackberrys, business cell phones or calling cards.

9. Use iPass when connecting to Baxter IT network remotely; or use hotel Wi-Fi if the same is being provided by the Hotel Free of Charge.

SAFETY AND SECURITY Baxter has established some key processes to help provide a safe and secure travel experience for all employees. A. Supplier Agreements - As part of all supplier selection processes, Baxter places priority on the

suppliers ability to provide safety, security and data privacy for travelers. Using non-authorized suppliers can potentially jeopardize traveler safety and Baxters ability to assist in emergency situations. Always book air, lodging / hotel, and ground transportation through Baxters preferred travel agencies within your country of employment.

B. Extra Cautionary Countries Travel to one of the listed Extra Cautionary countries must be

approved in advance before traveling. Travel agency will not ticket trips to Extra Cautionary countries without written approval. 1. Within the US: Obtain approval via email by John Frese, V.P. Corporate Services &

Administration AND by the appropriate business/function Operations Committee member in the US. Email or fax approval to Travel Agency at time of booking.

2. Outside the US, approval by the appropriate business/function Operations Committee member is required with a copy of such approval sent to John Frese, VP Corporate Services. Email or fax approval to Travel Agency at time of booking.

3. The list of extra cautionary countries can be found at: http://corporate.inbaxter.com/services/security/htdocs/high_risk.html

TRAVEL AGENCY

A. Travel Reservations

In order to take advantage of all security, safety, service enhancements and cost savings that

the Baxter travel program offers, the following policies apply. Deviations from these policies

may result in a non-compliance audit and review.

All Airline travel reservations must be made through the preferred travel agency WITHIN YOUR

COUNTRY OF EMPLOYMENT.

1. En route changes should also be made through the preferred travel agency when practical. This often will save time from waiting in long lines and may eliminate some add/change/void charges.

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2. No Direct Bookings: bookings are not to be made directly with suppliers, through the internet or through any other channel - even if a lower fare can be found through these channels.

B. Lower Fare Found:

Preferred travel agency to be used for air bookings only and the combination of low cost -

most feasible option is the preferred option suggested for selection. The following points

should be considered before any selection:

1. Contact: If a lower fare/rate is found through an authorized or non-authorized channel, contact the preferred travel agency office in your country of employment for assistance.

2. Documentation: Provide the lower fare/rate needs to the travel agency. 3. Caution: Non-authorized channels occasionally advertise lower fares that are not truly

available, or may have hidden charges or restrictions that actually cost Baxter more money.

C. ADVANCE PURCHASE: ALL Air travel reservations should be made as far in advance as possible, but MUST BE TICKETED AT LEAST 14 DAYS IN ADVANCE of travel.

NOTE: While Baxter Policy requires all trips to be ticketed 14 days in advance of travel, it is

understood there may be emergency situations that dictate ticketing less than 14 days in

advance. The reason(s) for these exceptions must be documented in the travelers expense

report and any exceptions need to be approved by GM India in case of International Travel

and Business/Function Unit Director in case of Domestic Travel. Compliance to this policy will

be reviewed regularly for frequent or material abuses.

The 14 day advance booking norm does not apply to travel by surface / ground / rail as there

is virtually very limited cost savings impact for advance bookings and same is not feasible to

manage.

D. Travel Window: When travel date requirements are known, provide preferred travel agency

with, or enter into the preferred on-line booking tool, the largest window of travel times possible in which to search for options. This will help secure the lowest fares.

E. Minimum Cost: When travel locations and dates are not fixed, it is the travelers

responsibility to arrange travel at dates, times and places that keep total travel costs to a minimum.

F. PERSONAL / LEISURE TRAVEL: The Preferred Travel Agency CANNOT be used for personal / leisure travel, nor can Baxter business air travel discounts be used for personal use.

G. CORPORATE CHARGE CARD: The corporate charge card (AMEX Card) must be used for all business-related travel expenditures whenever it is accepted. Alternatively Personal Credit Cards can be used if Corporate Charge Card has not been opted by or is not available with an employee or whenever/wherever Corporate Charge Card is not accepted.

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A. Required for Reimbursement: In all countries or regions the Baxters preferred Corporate Charge Card has been rolled out, it is REQUIRED to be used in order to be reimbursed in the following situations or whenever/wherever Corporate Charge Card is not accepted :

When booking all airline, lodging / hotel transactions only.

All other travel expenses where the Baxter preferred Corporate Charge Card is accepted and has been implemented in the country or region.

B. Non-Reimbursable: Certain charge card related items are NOT REIMBURSABLE by Baxter:

Personal Charges: Corporate Charge Cards are to be used for travel and other business expenses only. Frequent or material abuse of this policy will result in disciplinary action, up to and including termination.

Late Fees: Late fees are assessed due to late payment. Employees are liable for such charges.

Reward Programs: These expenses must be borne by the employee.

Cash Advances: Advances on the Baxter preferred Corporate Charge Card are NOT permitted, unless an exception is stated in the Regional Travel Policy.

Additional Travel Insurance: Baxter preferred Company Corporate Cards carry a negotiated amount of traveler insurance.

C. Responsibilities: The Corporate Charge Card is a charge card (not a credit card), representing a total month-end balance due and payable in its entirety, prior to issuance of the next statement.

Understanding: It is advised that prior to applying for the Corporate Charge Card, employees carefully read and understand the responsibilities, terms, and conditions that apply to corporate card members. An employee's credit might be adversely affected if his or her preferred Corporate Charge Card is not properly used and/or the account balance is not paid on a timely basis.

Payment: The employee, not Baxter, is ultimately responsible to ensure the entire amount due is paid each month. Baxter is not liable for unauthorized business transaction charges on the card.

Filing: Employees are responsible for filing expense reports within 60 days of their date of return and any expense submission after 60 days requires Business/Function Unit Director and Finance Director approval for all kind of travel expenses. Failure to file timely expense reports may result in cancellation or suspension of charging privileges, leading to disciplinary action up to and including termination.

Any expense submission after 60 days of return requires business / function director and finance director approval for all kind of travel expenses.

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AIR TRAVEL

All air travel reservations are REQUIRED to be made through the Baxters preferred travel agency within their country of employment. It is also the business travelers ultimate responsibility for planning, requesting and selecting the most efficient and economical travel arrangements to accomplish the goal of the trip in accordance within Baxters travel policy. Policies and non-reimbursable expenses vary, depending on whether flights are Long Haul or Short Haul.

A. Short Haul Travel: (Applies for both International & Domestic Air Travel)

1. Definition: All flights that are less than six (6) hours flight including stop over time or that

otherwise do not fall into the definition of Long Haul travel.

2. Standard of Travel: COACH (ECONOMY)

3. Requirements for Short Haul Travel: a. Coach (Economy) is the required standard for all Short Haul Travel.

b. Travelers must book the LOWEST AVAILABLE FARE through the agency or on-line

booking tool.

c. All Short Haul INTERNATIONAL travel REQUIRES Approval from BUD (over e-mail),Director Finance, GM India (over e-mail) in 14 days in advance of ticketing for reimbursement per the Pre-Trip Authorization Form. All short haul Domestic Air Travel requires approval from supervisor (of Grade 2A or above).Any travel less than 14 days in domestic travel requires approval from Director.

d. When faced with the option of either a Direct flight or a Connection, travelers are not required to accept the Connection when it is the lower fare for Short Haul trips however they are expected to make the best business decision which should consider cost.

e. Non-refundable tickets are REQUIRED to be taken whenever available and travel dates are certain. Even when final trip dates may change, non-refundable tickets are required if savings is greater than the change (penalty) fee.

f. Employee should request for 3 Logical Fare options and the least cost flight option that serves the purpose of travel as well as meets the requirements of time at which the employee has to be available in the city of arrival and the selected option must be specifically approved by a supervisor

4. Non- Reimbursable Short Haul Bookings:

a. First/Business Class travel bookings. b. Upgrades from economy to premium economy or economy to Business Class or First

Class are NOT reimbursable, however travelers may use their earned miles to administer such upgrades.

c. Booking higher fare class in order to increase upgrade opportunities.

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B. Long Haul Travel ( Relevant only for International Air Travel)

Definition: a. All flights greater than 6 hours of flight including stop over time

NOTE: All subsequent connections to approved Long Haul flights without a hotel stay or business activity occurring in between are considered part of the same Long Haul journey and incur same STANDARDS.

EXCEPTIONS

For GM & Directors LONG HAUL TRAVEL SHALL BE ALL FLIGHTS GREATER THAN 4

HOURS OF FLIGHT TIME INCLUDING STOP OVER time.

For Non Directors ILT ,Category 1A and Category 1B employees, LONG HAUL TRAVEL

SHALL BE ALL FLIGHTS with 6 Hours or more OF FLIGHT TIME INCLUDING STOP

OVER time.

Standard of Travel for Long Haul flights shall be BUSINESS CLASS

Requirements of Long Haul Travel:

a. All Long Haul INTERNATIONAL travel REQUIRES Approval from BUD (over e-mail),Director Finance, GM India (over e-mail) & VICE PRESIDENT Finance APPROVAL ( through the system), 14 days in advance of ticketing for reimbursement per the Pre-Trip Authorization Form.

BUSINESS CLASS is the required standard for all LONG HAUL travel, subject to availability and ALL BUSINESS CLASS TRAVEL subject to prior approval of GM India and it will be allowed at the GMs discretion basis business exigencies.

b. Lowest Available fare within Business Class must be booked, regardless of upgradabilityWhen Business Class is not available, Coach (Economy) becomes the Standard. FIRST CLASS WILL NOT BE REIMBURSED.

Non-Reimbursable Purchases within Long Haul:

a. First Class purchases of any kind b. Booking higher fares within business class in order to increase upgrade opportunities c. Upgrades from Business Class to First Class are NOT reimbursable, however

travelers may use their earned miles to administer such upgrades d. An employee may not downgrade an airline ticket purchase order to either recoup the

resulting savings / refund OR to purchase a second ticket for a family member or friend. Other General Airline related policies:

GUIDELINES FOR GIFTS As normal practice, on festive occasions such as Diwali, Christmas & New Year gifts are given to Customers & Government officials. However, such practice besides adhering to the law must be in accordance with Baxters policies as under:

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a. For Government Servants/ Non-Governmental customers: All festival gifts shall not

exceed Rs.1000/- (preferably below Rs 500/-) in value per recipient and shall be limited to

eatables items like Chocolates, Sweets, Fruits, Dry Fruits. For the sake of clarity it is

clarified that eatables shall not mean alcohol and tobacco items for the above purposes.

The above is limited to maximum two Gifts in a year per recipient.

However, if any non-eatable item is intended to be given, the nature of item intended to be given shall be routed through legal to ensure compliance with regard to Baxter policy.

Name lists for all Gifts to be given should seek a preapproval from BUD/ Manufacturing Director, FD and GM

b. For Doctors/ HCPs : All festival gifts shall not exceed Rs.500/- in value per recipient and

shall be limited to eatables items like Chocolates, Sweets, Fruits, Dry Fruits. For the sake

of clarity it is clarified that eatables shall not mean alcohol and tobacco items for the above

purposes.

Name lists for all Gifts to be given should seek a preapproval from BUD , FD and GM

c. For Business Associates : For personal occasions, gifts can be allowed upto value of

Rs. 10000 per gift after taking prior approval from GM India.

Note: The person claiming reimbursements for the gifts shall ensure that necessary & applicable forms with details of the recipients to whom the gifts were given together with the nature of the gift shall be provided at the time of claiming reimbursement. The invoices of the Gift should be from a reputed vendor. OTHER GENERAL GUIDELINES:

i. All the group travels for any company sponsored programme will be in economy class

ii. Frequent Flyer Miles: Travelers may retain frequent flyer benefits, but must comply with all

aspects of this policy.

iii. Excess Baggage Fees: Travelers are allowed to check up to one piece of charged luggage.

Any charges beyond one piece of charged luggage is considered excessive and is NOT

Reimbursable. Exceptions will be approved on a case by case basis.

iv. Unused Airline Tickets: Any unused airline tickets purchased for Baxters use must be

returned to the Baxters preferred travel agency for credit/posting and accounting.

v. Airline Discount Coupons: Any discount coupon or special cash rebates, issued by the airlines

and included with the purchase of airline tickets for Baxter business, are the property of the

Baxter and must be accounted for and attached to the expense report.

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vi. Fee Activity Agency/Airline Transactions: Baxter is charged a transaction fee for all tickets

generated through the preferred travel agency, whether using the online booking tool or calling

the agency directly. All travelers should make concerted efforts to minimize the number of

calls, transactions, changes, voids and cancellations, as each of these may potentially add

cost to Baxter.

vii. Refunds: Any employee who finds it necessary to exchange a Baxter-purchased airline ticket

resulting in a refund must ensure that the refund is properly accounted for on the expense

report. In addition, a refund may not be obtained and used for any personal purpose.

viii. Air Travel Insurance: Baxter provides appropriate air travel insurance for employees who

travel on Baxter business, provided the air travel is booked and ticketed through Baxters

preferred travel agency.

ix. Travel Advance: Tour advance for. For International travel employees can have the tour

advance @ US 50 per day.

x. However, all expenses including Hotel and Miscellaneous should be settled through Corporate

Charge Card or Personal Credit Cards can be used if Corporate Charge Card has not been

opted by or is not available with an employee or whenever/wherever Corporate Charge Card

is not accepted.

xi. ANY EXCEPTIONS WILL REQUIRE APPROVAL FROM GENERAL MANAGER

EXPENSE REPORTING As a condition for reimbursement, all travel and entertainment expenses must be reported using the web-based Concur Expense system, where available. Where Concur is not available, refer to your Regional Travel Policy or Local Travel Expense Reporting policy.

A. Expense Report Completion: Expenses should be filed within 60 business days of employees travel return date and any expense submission after 60 days requires business / function director and finance director approval for all kind of travel expenses.

B. Itemized Meal Expenses: Expenses should be commensurate with guidelines published

above and should be consistent with ordinary costs relative to the location where the expense is incurred. Expenses outside these guidelines must be documented and approved by employees manager.

C. Tips: Tips are reimbursable provided they are normal and reasonable. Standard tipping

guidelines may vary based on local customs. Refer to Regional Travel Policy for further guidance.

D. Foreign Currency Conversion Expense: For cash (out of pocket) items, foreign currency

conversion rates should be obtained from the local exchange agency where you converted your currency. 1. The rate of exchange will be shown on your receipt. 2. The service fee associated with the exchange of your currency is a reimbursable

expense. In the event that you did not keep your exchange receipt, please access Oanda, The Currency Site . This website should be the only site used to obtain

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currency conversion rates if you no longer possess your receipt from the local currency exchange agency.

RECEIPT REQUIREMENTS

ORIGINAL RECEIPTS are REQUIRED for any kind of claim.

ACCIDENT REPORTING

Accident Reporting: If you are involved in an accident while driving your personal auto on company business, you should report the accident directly to your personal auto insurance carrier and to your supervisor. MISCELLANEOUS

Festive Celebrations / Town halls etc.: Such celebrations may include having lunch in the facility

cafeteria, etc, which will be approved by Director HR and Director Finance at the time of event. In

these cases, the following rules apply:

1. Company Sponsored Events: Where Baxter sponsored celebrations exist, no other Baxter-

sponsored year end celebrations are reimbursed by the Baxter.

Miscellaneous Ground Transportation Items Any cancellation and/or forfeiture charges on travel tickets will be borne by employee, if the same is not approved by his immediate supervisors. Employees are advised to observe caution when the travel plans change.

1. Tickets, Fines or other Penalties: All tickets, fines or other penalties incurred while utilizing any ground transportation option are NON-REIMBURSABLE by Baxter and are the sole responsibility of the traveler.

2. Licensed: All travelers utilizing Rental Car or Personal Auto options MUST HAVE VALID DRIVERS LICENSES.

3. Drugs and Alcohol: Any traveler convicted of driving under the influence of drugs or alcohol is subject to IMMEDIATE TERMINATION.

Car Rental requirements for International Travel: Travelers should hire Local Air Conditioned Cars as a ground transportation service, adequate to meet business needs on International Travel. OTHER EXPENSES :

Allowed only with approval of BUD / Function Director

1. Mini-bar( Alcoholic drinks) charges within reason. 2. Laundry or dry-cleaning services for trips 6 days or greater in duration. 3. Alcohol consumption with Baxter Employees and non-Baxter employee.

Exception :- Directors and GM

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Section 1.Local Travel Policy SCOPE The scope of this section is to lay down the guidelines for Reimbursement of expenses incurred in relation to Field Working that involves Local travel by surface. DEFINITIONS FOR THE PURPOSE OF THIS SECTION METRO LOCATIONS: Delhi NCR (Delhi/Gurgaon/Faridabad/NOIDA), Mumbai, Kolkata, Chennai, Bangalore, Pune Hyderabad, Chandigarh, Ahmedabad NON METRO LOCATIONS: All locations not covered under the Metro locations above

HEADQUARTER WORKING: Any field/market working which is done within municipal limits of the allotted base City/town of work

EX HEADQUARTER WORKING: Any field/market working which is done outside of the municipal limits of the allotted base City/town of work wherein no night stay is involved as part of the field/market working.

The Home Base/Unit is defined as the location of posting where the employee carries out his day-to-day responsibilities.

If the base city/town allocated to any of the employee is any of the following cities, then the linked cities will be treated as part of the municipal limits of that base/home town city.

Delhi - Has Gurgaon,Faridabad,Noida,Ghaziabad & Sahibabd as linked cities

Hyderabad - Has secunderabad as linked city

Mumbai has Navi Mumbai,Bellapur and Thane as linked city

Kolkata-Has Howrah as linked city( Howrah municipal limits)

REIMBURSEMENT OF EXPENSES FOR HEADQUARTER WORKING AND EX HEADQUARTER WORKING

Category Cab type Reimbursement For HQ working

Reimbursement For Ex-HQ working (Max upto 100 Km one way from HQ)

1 A Car. For Taxi use

Indigo, Esteem, Dzire, Ford fiesta

or equivalent

Actual taxi fare against receipt with details of travel or (Rs 6/km ` if using own car) and

food expenses (against receipt)

Actual taxi fare against receipt with details of travel, or (Rs 6/km ` if

using own car) and food expenses (against receipt)

1 B

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2 A Car. For Taxi use Indica, Swift,

Santro or equivalent

Actual taxi fare against receipt with details of travel or (Rs 6/km ` if using own car) and

food expenses upto a maximum Rs.250(against

receipt) per meal(per head)

Actual taxi fare against receipt with details of travel,or (Rs 6/km ` if

using own car) and food expenses upto a maximum of Rs.250(against

receipt) per meal (per head)

2 B Car. For Taxi use Public Taxi

Rs.475/-* per diem ALL Inclusive for Metro locations.

400/-* per diem for ALL Inclusive Non-Metro locations

NO TRAVEL COST REIMBURSEMENT

SEPARATELY In case of function employee,they will be allowed reimbursement of meals upto a maximum of Rs 200/-per meal /per head and Actual taxi fare against receipt with details of travel or (Rs 6/km ` if using own car)

Rs.475/-* per diem for Metro locations

Rs. 400/-* per diem for Non-Metro locations

+ @Rs.6/- per kilometer as travel

expense if using own car else Rs 2.50 /kms(irrespective of location

type) In case of function employee,they will be allowed reimbursement of

meals upto a maximum of Rs 200/-per meal /per head and Actual taxi fare against receipt with details of travel or (Rs 6/km ` if using own

car)

2 C Car. For Taxi use Public Taxi

Rs.425/-* per diem ALL Inclusive for Metro locations Rs. 360/-* per diem for ALL

Inclusive Non-Metro locations NO TRAVEL COST REIMBURSEMENT

SEPARATELY IN case of function employee,

they will be allowed reimbursement of meals upto

a maximum of Rs 150 per meal and Actual taxi fare

against receipt with details of travel or (Rs 6/km ` if using

own car)

Rs.425/-* per diem for Metro locations

Rs. 360/-* per diem for Non-Metro locations

+ @Rs.6/- per kilometer as travel expense if using own car else rs 2.50/kms(irrespective of location

type) IN case of function employee, they will be allowed reimbursement of meals upto a maximum of Rs 150

per meal and Actual taxi fare against receipt with details of travel

or (Rs 6/km ` if using own car)

3 A Same policy for Sales & Function

Rs.330/-* per diem for Metro location

Rs.280/-* per diem for Non-

Metro location

Rs.330/-* per diem for Metro location

Rs.280/-* per diem for Non-Metro location

+ @Rs.2.50p per kilometer as travel expense irrespective of location

3 B Same policy for Sales & Function

Rs.300/-* per diem for Metro location

Rs.250/-* per diem for Non-

Metro location

Rs.300/-* per diem for Metro location

Rs.250/-* per diem for Non-Metro location

+ @Rs.2.50p per kilometer as travel expense irrespective of location

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4 A Same policy for Sales & Function

Rs 220.00* per diem for Metro as well as non-Metro locations

Rs 220.00* per diem for Metro as well as non-Metro locations

+ @Rs.2.50p per kilometer as travel expense irrespective of location

4 B Public transport

Bus/Local Trains, Auto

etc

Public transport Bus/Local Trains, Auto etc.

CAR HIRE GRID:

Employee

Categories

Permissible

Cab Type

Permissible Car Type

for Intra city Travel

Permissible Car Type for Inter

city/state Travel

1A A.C Taxi Indigo, Esteem, Dzire,

Ford fiesta or equivalent

Indigo, Esteem, Dzire, Ford fiesta or

equivalent 1B A.C Taxi

2A A.C Taxi Indica, Swift, Santro or

equivalent

Indica, Swift, Santro or equivalent

2B & 2 C Non A.C Taxi Public Taxi Indica or equivalent

a.*Per Diem is intended to take care of cost incurred towards parking charges, toll tax and costs of meal while on duty. b.* No actual receipts required for claiming per diem expenses and per Kms travel expenses For claiming Local travel expense, employee (KAM/ASM) should attach activity report based on SFE data. Exceptions will be applicable to the new employees till 45 days of his/her joining .All such exception should be approved by Sales Manager. Support Function Employees should work with only one KAM/TM/CCs during their market visit. Market visit with Multiple employees in one day should be avoided. In addition to the above reimbursements, the following will also be applicable: KAMs/TMs/KAEs & Clinical Coordinators headquartered in Mumbai will be eligible for reimbursement of 1st Class Rail Pass from the railway station closest to their residence to the Office. The cost of the same will be reimbursed on production of supporting document(s). This is in addition to the limits mentioned above. Clinical Coordinators on night patient visit (for attending APD Patients only) (between 9:00pm to 5.30am) will be eligible for actual taxi fare / Radio Cabs in Metro Cities and actual auto fares in non metro cities. Such claims (with bills in case of radio taxi) must be approved by the Area Sales Manager. No per diem charges and travel expenses will be applicable for attending office for administrative work in the headquarter town of the employee.

For Airport/Railway Station drops etc., the Location Administration Departments shall make a tie-up with travel agencies for hiring of taxies at economical rates. Usage of Radio Taxis/Pre-Paid

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Taxis/Autos wherever possible will be encouraged. The expenses incurred will be reimbursed on production of the bills/vouchers. For business teams, Claims will be made as a standard claim for reimbursement within a maximum time of 60 days from the end of travel, which should be duly authorized by the reporting officer to whom the employee reports. It shall be the responsibility of the employee and the reporting officer to verify the correctness of the claim. The reimbursement shall also be admissible in case the employees attend office/come to the work on a weekly off day/holiday as per the table above, provided they are not in receipt of any compensation for extra working hours. However, the reimbursement shall not be admissible in the event of the employee attending office/factory on a day when he/she is on leave, unless specifically called for work with the approval of the Business Unit Director/Functional Director/Plant Manager concerned. Reimbursement of local conveyance expenditure and allowance for incidental expenses for trainings/seminars/ conferences/Meeting When employees are deputed for trainings/seminars/conferences at the station of posting and they use their own vehicle for commuting to and from the venue of such trainings/seminars/conferences, they shall be eligible for reimbursement of conveyance expenditure as per their eligibility per kilometer as per the table below, however they shall not be eligible for any per diem allowance or any other reimbursement.

Employee Category Eligibility

ASM/CTL Rs 6.00 per Kms travel expense

Others Rs 2.50 per Kms travel expense

Reimbursement of lunch/dinner expenses during meetings with customers/suppliers/vendors/service providers etc Meals (with Non-Employees): Any meal with at least one (1) non-Baxter employee (customers/suppliers/vendors/service providers etc in the course of work (not entertaining)) will fall under this definition. These meals will be reimbursed when reasonable business entertainment expenses are incurred, providing the entertainment is consistent with the Companys policies and procedures.

a. Business meals must be appropriate to the particular circumstances and business purpose. b. Business meals must be reasonable in nature, and may not be lavish or extravagant. c. Meal should take place in an environment conducive to doing business, where a substantial

and bona-fide business discussion is required to occur. All attendees must be documented, as well as their profession, business purpose for the meal and any other information as required by employees local reporting requirements. Consumption of alcoholic beverages during working lunches is not reimbursable for the employees Categories 1 A and below. The expense can be claimed as per the below mentioned grid. The expense claims should reflect the status of the outside person concerned.

Category Meals Per head / meal

GM/ILT/ Category IA/ Category IB On Actual expenses

2A Rs. 300/- Per head / meal (excluding taxes)

2B and 2C Rs. 200/- Per head / meal (excluding taxes)

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*Any spend over and above the limits will require approval from BUD/Function Director.

FOR ANY SPEND RELATED TO AN ENGAGEMENT/INTERACTION WITH AN HCP PLEASE REFER TO THE INTERACTIONS POLICY FOR ANY SPEND RELATED TO AN ENGAGEMENT/INTERACTION WITH A GOVERNMENT OFFICAL PLEASE SEEK ADVICE FROM LEGAL DIRECTOR INTERPRETATION OF SFE AND ELIGIBILITY OF ALLOWANCES

A. The following activities represent a Field Day when employee will be eligible for Per

Diem Allowance.

1. When the employee goes to make a HCP call/ Distributor visit 2. When the employee participates in a CME/RTM/Nurses program etc.

B. If the employee inputs any of the following as The following activities represent a Non

Field Day

S. No. Type Description

1. Leave No reimbursement is to be allowed

2. Month Closing Only Per diem to be allowed

3. CFA Visit Only Travel expense allowed. No per diem.

4. Administrative Day No reimbursement is to be allowed

5. Meeting Only travel expense at km rate is allowed. (Team Meeting in the office or outside office)

6. Training Only travel expense at km rate be allowed ( In office or outside office)

7. Blank SFE Report No reimbursement is to be allowed

C. No requirement of attachment of STP with expense statement.

INTERPRETATION & CLARIFICATIONS Any interpretations/clarifications to this policy will be issued by HR Director.

GROUND TRANSPORTATION

Travelers should use the most economical ground transportation service, adequate to meet business needs. The traveler may choose an alternate mode of transportation when driving conditions are substantially different than the traveler is accustomed to, or there is a perceived fear for personal safety even if car rental is the most economical choice. Types of ground transportation to consider:

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Section -2 Domestic/Out Station Travel Policy Applicable for Overnight stay. APPLICABILITY This policy comes into force when an employee travels outside of the municipal limits of the allotted base City/town of work and wherein night stay is involved as part of the travel. The Home Base/Unit is defined as the location of posting where the employee carries out his day-to-day responsibilities. Reimbursement Policy AIR TRAVEL Guidelines: Refer the Guidelines for Air Travel in the General Guidelines Section of this Policy.

AIR TRAVEL GRID

Category Travel Eligibility

1 A and 1 B Economy Class

2 A Economy Class

2 B,2C With the approval of Level 2A and above

3A, 3B, 4A and 4B With the approval of Business /Functional Director

RAIL TRAVEL GRID:

Category Travel Eligibility

1 A and 1 B 1st AC/ AC 1st Chair Car

2 A 2nd AC/ AC Chair Car

2 B 2nd AC*/ACChair Car

2C, 3A, 3B, 4A and 4B 2nd AC*/3rd AC/ AC Chair Car

* Subject to be prior approved by Category 2A and above GROUND TRANSPORTATION WHILE ON DOMESTIC TRAVEL

While on domestic travel/tour, the employee is entitled to use local conveyance as per the following

limits:

Category Conveyance entitlement **

1 A & 1B AC Taxi (e.g.: Indigo, Esteem, Dzire, Ford fiesta)or equivalent

2 A AC Taxi (e.g. Indica, Santro,Swift), Radio Taxi or equivalent

2 B AC Taxi (e.g. Indica, Santro,Swift), Radio Taxi or equivalent

2 C Non AC Taxi( Black & Yellow)/Indica/Ambassador or equivalent

3 A, 3 B and 4 A, 4B Public Taxi (Black/Yellow Taxis) and/or Public Transport

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(Autos, Local Trains, Buses)

Note:

Where a team is traveling, they should endeavor to use common/shared conveyance

Employees using public taxi or public transport are reimbursed on actuals without the

requirement of any bills. However for all other cases of cab usage as per the entitlements

above, bills will need to eb submitted as part of the claim.

Where a Company Car is provided, no extra expenses will be reimbursed. **Employees cannot use own conveyance and claim basis that usage.

HOTELS AND LODGING

In general the following limits will govern the expenses on Boarding and Lodging of an employee who

is on business tour. For lodging/hotel, auto rental or rail travel options, direct service providers

websites or local travel agents can be used. Hotel Stay Expenses (Room Rent Only* - in INR per diem)

Category

Class A*** Class B*** Class C City*** Daily

Allowance/ Per Diem #

1A & 1B Up to Rs.9,000/-

Up to Rs.6,000/

Up to Rs.4,000/

Up to Rs.1,000/-

2A Up to Rs.6,000/-

Up to Rs.4,000/-

Up to Rs.2,500/-

Up to Rs. 750/-

2B & 2C Up to Rs.4,000/-

Up to Rs.2,500/-

Up to Rs.2,000/-

Up to Rs. 500/-

3A& 3B Up to Rs.2,500/-

Up to Rs.2,000/-

Up to Rs.1800/-

Up to Rs.

350/-

4A &4B Up to Rs.2,000/-

Up to Rs.1,800/-

Up to Rs.1,500/-

Up to Rs. 250/-

*Excludes Taxes # Covers food and incidental expenses like laundry, out of pocket, tips etc but excludes group meal expenses. # Actual expense bill is required for claiming per diem expenses. *** Class of cities is attached in Appendix 2

Note 1:

In case, the employee incurs expenditure beyond the limits of the Daily Allowance prescribed, bills

for such expense will be produced for claiming the reimbursement. The employee will have to

validate the claim and obtain a special approval from the Business / Function Director concerned.

Wherever employees of category 2A and below, travel together/in groups, accommodation in

hotels will be on shared-basis.

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Note 2: Employee falling in category 3A, 3B, 4A and 4B stays on his own (e.g. stay with relatives or friends or own arrangement): Three times the rate of the applicable Daily allowance will be reimbursable as per limits prescribed for Class A city & two times for Class B & C city. In such a case, employee cannot claim any other expenses e.g. Local travel, Food etc. All Other category employees will claim actual Expenses as per above grid.

Meals (with other Baxter Employees)

Category Meals Per head / meal

IA/ IB On Actual expenses

2A Rs. 300/- Per head / meal

2B and 2C Rs. 200/- Per head / meal

Other Category Rs. 150 per head / meal

Group Dinners/Lunch for special Occasions etc are not covered under this policy and will be approved by Director HR and Director Finance at the time of event.

Note - No reimbursement will be admissible for expenses incurred on Cigarettes for all

employees. For Alcoholic Beverages employees for Travel Category 2C to 1A requires

approval of BUD /Function Director.

Exception:- BUD/Function Directors &General Manager

LEAVE WHILE ON BUSINESS TOUR An employee, who wishes to avail leave for personal reasons while on business tour, will seek a prior approval from his immediate supervisor. The employee will inform of the exact dates and the address of the location while on leave. Such employee will not be eligible to claim reimbursement of expenses for the period while on leave. However this will not apply if an employee falls ill while on business tour. A medical certificate detailing the ailment by a Competent Doctor will be submitted by the employee along with the travel expense report. Travel Advance No Travel advance given. In special circumstances, where travel Advance is required approval needs to be taken from HR Director and Business/Function Director. Please note that the travel advance (If any) not settled within 4 weeks from the completion of tour, may be recovered from salary/other reimbursements due for payment. For all tickets booked by employee, boarding pass (in case of air travel only) & proof of payment is must while seeking reimbursement. In case of emergencies, when the tickets are purchased by the employee, photocopy of the ticket/details of the Ticket No./PNR No. should be attached/indicated in the Travel Expense Statement. If, for any reason, the proposed journey is postponed or cancelled, the responsibility for cancellation and obtaining endorsements on the tickets and getting the refund, rests with the concerned employee and such cancelled endorsed tickets along with the refund received should be returned immediately to the Company.

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No travel advance will be paid to the employee until the previous advance, if any, has been cleared, Relaxation of any entitlements will be by special prior approval of the Business / Function Director concerned or in exceptional circumstances such as accompanying foreign guests or dignitaries. EXCESS BAGGAGE Expenses for excess baggage will not be reimbursed by the Company unless the same is incurred in the course of Companys business for goods carried at the express request for the company and fully supported by receipts/vouchers, etc. Any other miscellaneous expenditure shall be reimbursed only on production of supporting receipts/vouchers and on specifying the nature of such expenses in the Travel Expense Report. Any expense not supported by receipts/vouchers etc. should have specific approval of the Director concerned. INTERPRETATION & CLARIFICATIONS Any interpretations/clarifications to this policy will be issued by HR and Finance Director. BUSINESS EXPENSE APPROVALS Accountability / Responsibility:

a. Travelers are ACCOUNTABLE for their actions while traveling. b. Managers are RESPONSIBLE for authorizing, reviewing, questioning and approving travel

and other business expenses incurred by their direct reports. c. Enforcement: Managers are also expected to ENFORCE the above guidelines within

reasonable tolerances based on location and nature of travel.

Annexure 2 Classification of cities under 'A', 'B' and 'C' categories

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City Group Classification

A All Metros & Pune,Lucknow, Hyderabad, Bangalore, NCR (Delhi, Gurgaon, Noida & Faridabad),Ahmedabad,Chandigarh,Srinagar

B All State & Union Territory Capitals & *Major Cities mentioned below C All other locations not covered under A & B

*List of major cities in B city Group (In addition to state Capitals)

Agra Gwalior Kottayam Rishikesh

Aurangabad Gaya Kovalam Trichirapalli

Andaman Haridwar Kanpur Tanjore

Allahabad Indore Ludhiana Trirupati

Amritsar Jamshedpur Mysore Udaipur

Bikaner Jodhpur Mahabalipuram Varanasi

Baroda Jallandhar Madurai Vishkhapatnam

Cochin Kharuraho Nagpur

Coimbatore Kodaikanal Ooty

Darjeeling Kullu Manali Puri

Travel entitlement for NEPAL

City Group Classification

A Kathamandu C All other cities of Nepal

Section -3 INTERNATIONAL TRAVEL POLICY Baxter India - Business Travel & Reimbursement Policy

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PURPOSE The purpose of this document is to state Baxters policy on International travel for business purposes only. SCOPE AND APPLICABILITY This Policy applies to all Baxter employees, and company-wide, including all operating units of Baxter India, who travel on behalf of Baxter.

AIR TRAVEL Refer General Guidelines section for Air Travel.

HOTELS AND LODGING When business travel requires overnight stays, travelers should review Baxters 2009 Global Online Hotel Directory at http://www.cwthotel.com/BaxterGlobalPreferredHotelList/ to obtain information on Baxters preferred hotels and negotiated rates. Additionally, Baxters preferred travel agency and online booking tools will direct booking tool will direct travelers to Baxter preferred hotels and negotiated rates. Standard corporate rooms will normally be used unless special contract arrangements permit the use of other room-types at no extra charge. Eligibility of hotels & Other Expenses will be reimbursed on Actuals on producing the original bills for all Employees.

A. Definition:

1. Preferred Properties: Selected properties that meet Baxters standards of safety, cleanliness, proximity to travel destinations, service and amenities. These hotels have negotiated rates with Baxter. While a specific property may be a part of a larger chain, not all chain properties may be considered to have Baxter preferred status or rates.

GROUND TRANSPORTATION: Travelers should hire Local Air Conditioned Cars as a ground transportation service, adequate to meet business needs on International Travel.

MEALS AND ENTERTAINMENT The Company will reimburse transient business travelers for reasonable meals and entertainments costs while traveling on Baxter business, that are properly approved and /or that are incurred in a manner consistent with the policies and procedures outlined in this document.

1. Meal Guidelines: The following are Meal Maximums per day, and Tip Guidelines

THESE ARE NOT PER DIEMS.

a. Travelers are expected to adhere to the below meal maximums i. Maximums ARE NOT PER DIEMS and should not be an amount travelers

attempt to expense per day. ii. Maximums are guidelines per meal to be used as overall benchmarks.

b. All transient travelers seeking reimbursement under this policy should adhere to these

guidelines based in their local currency equivalents..

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c. All Managers approving travel are required to drive adherence to these maximum guidelines

d. Any exception to be approved by Business / Functional Director. e. Material abuses of these guidelines will be subject to Audit, Review and Disciplinary

Action. Table II: Meal Spending Guidelines

Meal Amount Comments

Breakfast / Lunch (Combined)

$35 US Including Taxes and Tips

Dinner $40 US Including Taxes and Tips

Total $75 US Including Taxes and Tips

Tips: Typical range is 15-20%, however these percentages may vary by region or country.

2. Meals (Self) -

a. Baxter will reimburse meals for employees who travel away from home for one or more nights.

b. Meals are set at a maximum of $75 daily, which includes tax and gratuities, as noted above.

c. When meals are provided as part of a seminar, convention or meeting, employee should reduce estimated meal expenditure by that meal maximum amount.

d. Review Regional Travel Policies for local exceptions 3. Meals (with other Baxter Employees): Meal(s) must be with Baxter only attendees to

fall into this category. These meals should remain within the $75 per day guideline per person, and will be reimbursed for business related meals only in the below circumstances

a. When at least one Baxter employee is from out of town. b. When, for confidentiality reasons, business must be conducted off Baxter

premises. c. It is a pre-approved recognition event.

Subordinates should not incur expenses on behalf of their superior. This applies in any instance where the superior (or a direct report of the superior) will be the approver of the expense report or disbursement.

.

IT AND TELECOMMUNICATIONS Employees traveling on Baxter business are permitted a reasonable number of personal telephone calls.

Long Distance Calling - The following protocol should be used when making long distance calls while traveling

1. Calling from Company Facilities: When calling from a Company facility, employees should use Baxter land lines (house phones) as the first option.

2. Baxter Blackberry Devices: If you have been issued a Baxter Blackberry device, this should be your primary option when calling locally or domestically, unless you are at a Baxter facility, where the house phones should be used.

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3. Baxter Mobile Phone Devices: If you have been issued a company mobile phone, this

should be your primary options when calling locally or domestically, unless you are at a Baxter facility, where the house phones should be used

4. Non Blackberry / Mobile Phone Callers: If you have not been issued a Blackberry or Baxter mobile phone, you are required to use the mobile connection.

5. Hotel Phones: When calling from a hotel, employees should use their blackberry/company phone/own mobile phone. Hotel phones should be the last option, as they incur significantly higher rates than other methods.

6. Mobile Phone Use While Driving: Use of a mobile phone while driving is not recommended in any situation, and in many locations, it is illegal to do so. Employees are expected to abide by all local laws and regulations related to cell phone usage. Employees are also encouraged to refrain from using their phone while driving even where it is legal.

a. Employees are strongly encouraged to pull off to the side of the road and safely

stop the vehicle before placing or accepting a call. b. If acceptance of a call is unavoidable and pulling over is not an option, employees

are expected to keep the call short.

RECEIPT REQUIREMENTS

ORIGINAL RECEIPTS are REQUIRED GOVERNANCE AND CHANGE MECHANISM

The following are the key groups and processes that govern the India Travel and Reimbursement Policy:

A. India Travel Policy: This India Travel Policy is not meant to be all inclusive of all situations, exceptions or responsibilities. It is a foundation travelers are asked to apply to other situations and circumstances that they may encounter.

1. All traveler decisions and actions are expected to be consistent with the culture, spirit and

intents of this India Travel Policy.

B. Ownership and Responsibility: The HR function owns and holds responsibility for the India Travel and Reimbursement Policies. This includes: 1. Providing Communication: Soliciting input and feedback, as well as pushing information

and data regarding current policy

2. Leadership of Travel Policy Advisory Team: Team is made up of HR, and Finance.

3. Benchmarking: Comparing policy versus industry, competitors and Baxter business objectives.

4. Strategy Setting: Providing strategic input and recommendations on future enhancements to the India Business Travel Policy.

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5. Maintaining Policy Integrity: Ensuring all India Travel Policy documents are maintained, accurately linked and updated, and dispersed to through the appropriate channels.

C. Change Authorization: Changes to the India Travel Policy require both the Signature Authorization of the General Manager-India and Director HR-India.

D. Policy Review: India Travel Policy will be reviewed at least annually for changes, updates

and modifications.

1. Upon revision, a revised version of the Policy will notify all employees of the new revision via e mail.

E. Enforcement: The HR group owns the policy itself and all data feeds to businesses, functions and geographies.

F. Non-Compliance / Exceptions Process: 1. HR & Finance Group: will review all MATERIAL AND FREQUENT EXCEPTIONS, 2. Disciplinary Action: may be taken with frequent or material abusers, up to and

including termination of employment.

Policy written by

Sd/-

Subhash C Sarkar HR Manager-Commercial Policy Reviewed By Policy Approved by Sd/- Priyank Parakh Sandeep Devgon National Manager-HR Director -Finance

Policy approved by Sd/- Sd/- Ongmu Gombu Anish Bafna Director-HR-India General Manager-India

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CORPORATE TRAVEL POLICY Baxter India Business Travel & Reimbursement Policy

Functional Area: Human Resource India

Issue Date :April 2013

Document No.: BIPL/TP/NILT/2013

Policy written By Subhash C Sarkar Policy Checked by Priyank Parakh

Effective Date:1/4/2013

Version: 1

Policy approved by :- Ongmu Gombu( Director HR) Anish Bafna( General Manager)

Next Scheduled Review Date: 1/4/2014

Addendum to the above mentioned policy CAR HIRE GRID:

Employee

Categories

Permissible

Cab Type

Permissible Car Type

for Intra city Travel

Permissible Car Type for Inter

city/state Travel

2B & 2 C A.C Taxi Indica or equivalent Indica or equivalent

Applicable for support function employees in Local travel and all above category employees in domestic outstation travel. HOTELS AND LODGING

In general the following limits will govern the expenses on Boarding and Lodging of an employee who

is on business tour. For lodging/hotel, auto rental or rail travel options, direct service providers

websites or local travel agents can be used. Hotel Stay Expenses (Room Rent Only* - in INR per diem)

Category

Class A*** Class B*** Class C City*** Daily

Allowance/ Per Diem #

1A & 1B Up to Rs.9,000/-

Up to Rs.6,000/

Up to Rs.4,000/

Up to Rs.1,000/-

2A Up to Rs.6,000/-

Up to Rs.4,000/-

Up to Rs.2,500/-

Up to Rs. 750/-

2B & 2C Up to Rs.4,000/-

Up to Rs.2,500/-

Up to Rs.2,000/-

Up to Rs. 500/-

3A& 3B Up to Rs.2,500/-

Up to Rs.2,000/-

Up to Rs.1800/-

Up to Rs.

350/-

4A &4B Up to Rs.2,000/-

Up to Rs.1,800/-

Up to Rs.1,500/-

Up to Rs. 250/-

*Excludes Taxes # Covers food and incidental expenses like laundry, out of pocket, tips etc but excludes group meal expenses. # Actual expense bill is required for claiming per diem expenses for all category except 3A,3B,4A & 4B . # 15 % of Daily allowance (per diem) can be claimed as miscellaneous expenses against self-attested bills for employee category 2A,2B, 2C , 1A & 1B. # No bills required for claiming per diem allowances for employee category 3A,3B,4A & 4B ,

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For Team Meeting

a. In case of team meeting outside office premises per head expense is allowed up to Rs 700/- per head plus taxes including conference hall charges and food .

b. In case of team meeting in the office ,outstation meal charges with employee will be applicable.

Long Haul Travel

ALL Air long haul Air travel reservations should be made as far in advance as possible,

but MUST BE TICKETED AT LEAST 21 DAYS IN ADVANCE of travel.

All other terms and condition of the policy remains unchanged. Regards Ongmu Gombu Anish Bafna Director HR-India General Manager-India

India Travel Policy

Annexure for IDC

With effect from 1st May 2014, the India Travel Policy for Baxter India will be applicable to all permanent employees of Baxter IT Integrated Delivery Center(IDC) who travel on official purpose. Please check with HR for your Travel Category.

Travel Category*

Corresponding Business Titles in IDC

ILT Director

1A Sr. Manager / Sr. Consultant

1B Manager / Consultant

2A Associate Manager / Sr. Specialist

2B Assistant Manager / Sr. Specialist

2C Specialist

3A Sr. Software Engineer

3B Software Engineer

3B Analyst

INDIA TRAVEL POLICY Final 13th May 13 NILTTravel policy_annexure for IDC