Foreigners relocated or hired locally but paid more than Local and less than Expat/International Assignee, i.e. less than International Full package but more than Local employees. e.g. salary + fixed allowance, or salary + housing, or salary + tax benefit, or some other arrangements; Local-Plus may or may not get tax benefit from their employers.
E.g. Hong Kong employee relocated from Hong Kong to Singapore / Foreigner relocated from Hong Kong to Shanghai;
Singaporean working in Shanghai and got hired to work in another company in Shanghai."