Newcastle University. SHORT TERM ASSIGNMENT POLICY Revised 19 April Policy Statement

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Newcastle University. SHORT TERM ASSIGNMENT POLICY Revised 19 April 2012. 1. Policy Statement"

Transcription

1 Newcastle University SHORT TERM ASSIGNMENT POLICY Revised 19 April Policy Statement The University is operating in an increasingly international market which offers significant opportunities for the University and its staff. This policy is designed to assist the University in managing short term international assignments. Operation of this policy will help to ensure that all parties are clear about their roles and responsibilities and that personal and commercial risks are minimised. 2. Scope This document applies only to people on UK contracts of employment issued by the University of Newcastle upon Tyne. It would not apply to individuals who are recruited and employed by an organisation in another country. Subject to the above criteria, the following guidelines for short term assignments apply to all employees who are assigned by the University to work in another country for a period of 4 weeks to 6 months. Short term assignments will normally have one or more of the following purpose and objectives: Teaching Business development Setting up new course syllabus and arrangements Student recruitment To support both the University s business development and individuals career development This policy will normally apply unless there are specific arrangements already in place e.g. Marie Curie Fellowships, which will be governed by the terms and conditions of their funding. This policy will not normally apply in cases where individual academics or researchers request to undertake part of their work, such as a research study or trial, outside the U.K. Nor will it apply in cases where periods of unpaid leave/sabbaticals are agreed. The Short Term Assignment Policy does not constitute a contractual entitlement and the terms and conditions applicable to each assignment will be advised in each case.

2 3. Assignment Definitions Type of Assignment Business Visit (1) Definition A single or series of visits outside the U.K. Duration Each visit is less than a total of 30 calendar days. Short Term International Assignment (2) The employee is required to work overseas, in a single country for a period of a few months without returning home. The assignment is normally unaccompanied. In excess of 30 but generally less than 183 calendar days. Long Term International Assignment The employee is required by the University to work overseas for a defined period of time that requires the assignee, and any family, to relocate to the new location. In excess of 183 days but less than 60 months. (1) The terms for employees on a Business Visit (or visits) extended to exceed 30 calendar days, will not be changed unless the total duration is expected to exceed 60 days spent outside the U.K. Consecutive Business Visits, irrespective of duration, are not considered as Short Term Assignments. (2) A short term assignment will normally be approximately between 31 to 183 calendar days duration, with a possible extension to 12 months. Assignments that are expected to last for more than 183 days (90 days in some locations e.g. the USA) require careful consideration with regard to potential visa, tax implications and the resulting costs/administration. Advice should be taken to ensure structuring of the assignment in the most taxeffective manner, both from the employee s as well as the University s perspective. (3) Long Term Assignments are not covered by this policy. 4. Employment The employee remains an employee of the University of Newcastle upon Tyne (the University) and is assigned to the host location for a fixed period of time. The employment contract with the University remains in place for the duration of the assignment and the employee is provided with an assignment letter detailing any variation from current employment terms applicable during the assignment as well as the terms and conditions of the assignment.

3 The assignment and the underlying employment contract with the University are governed by U.K. law, but the employee is expected to respect all host country laws and customs. 5. Family Employees are normally not accompanied by family members and this policy reflects this unaccompanied status. Where this type of unaccompanied assignment takes place, it may be possible for some of the assignment to be accompanied by family at the employee s own expense, but this must be agreed with the University in advance. Exceptions may be made, with agreement from the University, when assignments are expected to exceed 6 months duration from the beginning. In such cases, and where approved, the University may consider covering some of the incremental costs related to accompanying family members such as accommodation and a return air fare. However no assistance would be given for school fees. 6. Immigration and Other Legal Requirements Every offer of an international assignment is conditional on the employee and any accompanying family being eligible for renewable passports, together with any visas, work permits and/or residence permits, and any other documents required for entry into the host country. The cost of visas and work permits will be reimbursed by the University but the cost of passports will be at the employee s expense. 7. Salary The employee s UK Base Salary, per annum gross will continue to be paid during the period of the assignment less statutory PAYE and NIC deductions and any other agreed deductions such as GAYE and employee pension contributions. Salary reviews are conducted in line with the University s standard review process. If the employee becomes eligible for bonus payments and/or incentive awards during the assignment, these will be paid in accordance with the University s policy and based on the UK Base Salary. The employee will not normally be eligible to receive bonus payments from the host organisation, unless explicitly agreed by the University prior to the assignment. 8. Pension Plans and Contributions In most cases the employee will remain in the UK pension plan, i.e. USS or RBP scheme as provided by the UK employment contract. If an employee

4 makes Additional Voluntary Contributions (AVCs) these can normally also be continued. Special arrangements apply to University staff who are members of the NHS pension scheme and should seek advice prior to commencing their assignment. 8.1 Life Cover This will normally continue to be available through the USS or RBP pension plans. Where this is not possible, an alternative equivalent cover will be provided by the University for the duration of the assignment. 9. Tax and Social Security For assignments of up to 183 days, i.e. 6 months (per calendar year, tax year or any 12 month period as defined by the relevant tax treaties), the employee normally remains tax liable in the UK and may not incur a host country tax liability. For assignments exceeding 6 months there will almost certainly be a tax liability in the host country, with a continued tax liability in the UK. However, rules vary from country to country and therefore, when planning the terms and conditions of short term assignments, both home and host country tax obligations will be taken into consideration. Tax on the provision of benefits such as accommodation, per diem, home leave, etc, will also be considered. Should a host country tax liability arise at any point during the assignment, the University will tax equalise the employee to the UK, i.e. the employee will pay approximately no more or no less tax than they are currently paying in the home location. If a tax return is required in the UK or the host location the University will meet any prior agreed fee for assistance in completing the return. Any tax arising on the provision of this benefit will be met by the University. For tax purposes all employees are required to maintain an accurate travel diary for the duration of the assignment documenting days travelled outside of the host country in order to correctly assess the total number of days spent in the host country. Additionally all supporting documents such as boarding passes, tickets, receipts, etc. should be retained as these may be required by the fiscal authorities. For assignments within the EEA the employee will continue to pay UK National Insurance and be exempt from any host country contributions. This will also apply to countries outside of the EEA with which the UK has a reciprocal social security agreement. HR will obtain the necessary E101 or Certificate of Coverage to ensure continuing cover in the UK and exemption from the host plan.

5 If the assignment is to a country with which the UK has no reciprocal agreement, UK NIC will continue to be payable, for a period of up to 52 weeks from the date of departure. The University will meet the costs of any additional compulsory social security contributions in the host country. 10. Assignment Allowances and Benefits 10.1 Per Diem The employee is provided with a per diem for the duration of the assignment designed to cover incidental expenses such as, but not limited to, meals out, transportation in the host location, personal phone calls, laundry, etc. The amount provided is fixed by the University, based on advice from an external data provider and based on the cost of daily living expenses in the host location. The per diem is normally paid as a monthly allowance either through the UK or host payroll. The amount is paid net of tax and the University bears any UK and/or host tax and social security obligation that may arise on the provision of the per diem. The per diem will not be paid during any periods spent in the UK for any reason; neither will the allowance be paid during annual contractual holiday periods, unless the holiday has to be taken in the host location for operational reasons. The per diem is not intended to cover business related expenses. Such expenses can be submitted for reimbursement as per the normal business expense claim process and guidelines. Expense claims must include all relevant receipts. Further details on claiming business expenses can be found on the University s website at 10.2 Relocation costs For assignments up to 3 months, the University will cover reasonable excess baggage costs for personal baggage, normally up to a limit of 30 kg. For assignments over 3 months, the University will cover reasonable costs associated with the overland shipping of a limited quantity of personal belongings such as clothes, books, etc. All shipments are pre-approved by the University and, where possible, should be arranged through the University s preferred provider.

6 10.3 Accommodation The University will cover the cost of agreed temporary accommodation in the host location. This could be in a hotel, one bed serviced apartment, furnished apartment, or university lodgings, depending on availability, cost and length of the assignment. The University will cover any tax arising on the provision of accommodation Travel and Home Leave The employee is provided with a return ticket for travel to and from the assignment location at the beginning and end of the assignment. Class of travel will be as per standard travel practice or as agreed with the host. The University will further cover reasonable costs for airport transfers, by the most economical means at the host location taking into account any potential security issues in any less developed countries at the beginning and end of the assignment. In addition, where the assignment is for a period of 3-6 months, the employee will be entitled to one Home Leave trip, which consists of a return ticket (air or rail, plus transfer costs) to the home country. Class of travel will be as per standard business travel practice. No encashment will be permitted if an employee chooses not to take this annual home leave entitlement. In certain circumstances the employee s spouse/partner, who remained in the home location, may be provided with the Home Leave ticket in lieu of the employee. Such situations will be reviewed on a case-by-case basis by HR and the employee s manager. The University will cover any tax liability that may arise on travel costs Holiday Entitlement and Public Holidays While on assignment, the employee follows the public holiday calendar in the host location, but retains the UK annual leave entitlement. As is normal practice in the UK, all holidays taken must be pre-authorised by the employee s manager. Assignees must expect that there may be operational reasons why leave may be restricted during short term assignments, including issues relating to project completion, tax, work permits and visas Emergency/Bereavement Leave In the event of serious illness or death of a member of the employee s or spouse s/partner s immediate family, or other serious emergency situation, the University will provide for return tickets to the UK for the employee.

7 10.7 Health Screening Prior to departure and depending upon the overseas location, it may be necessary either for a medical questionnaire to be completed by the employee or for a full medical examination. The purpose of this is to determine medical fitness for the assignment and to allow time for any medically recommended immunisations to be completed. Where this involves a charge, this will be paid by the University. Any tax incurred on the provision of this benefit will be covered by the University Insurance The University will ensure that all relevant business-related insurances are in place for the duration of the assignment to cover both the employee and the University. These include: Health insurance Travel insurance Employers liability/local workers compensation Directors and Officers insurance Professional indemnity insurance An Insurance Overseas briefing will be provided to employees and managers before the assignment begins. For insurance advice please contact: or (0191) Health and travel insurance policies will normally exclude pre-existing conditions. They University may, at its discretion, agree to pay for treatment/medication required whilst working on assignment. This will need to be discussed in advance and advice taken from the University s Occupational Health Service. 11. Pre-Assignment Preparation The University is committed to assisting employees to be properly prepared prior to undertaking international assignments. This is particularly important to ensure the safety and security of employees. Although pre-assignment visits and language training are not normally available for short term assignments, advice and guidance is available from a number of sources both within and outside the University. Particularly useful sources include: Internally: The International HR pages of the University website at The International Office (Student Recruitment) contact John Terry (x88472) or Alison Tate (x88508)

8 Your Human Resources Manager The University s insurance office or (0191) Payroll and Pensions Manager Val Wall, Tel (0191) Externally The Foreign and Commonwealth Office website at For locations where there is a higher than normal risk to personal security, the University will endeavour to ensure that the employee is fully briefed prior to the start of the assignment. However, in any country, a situation may suddenly arise that could not be anticipated so it is also expected that in these countries employees remain aware of the local events and news and take reasonable precautions and act in a sensible manner to ensure their personal safety. The University may require an employee to return to the UK at short notice should the University consider that personal safety is worsening and the employee shall abide by such a decision. The University is committed to ensuring the health, safety and welfare for employees who travel abroad and conduct overseas assignments. Any employee who is planning an overseas assignment must view and follow the guidance contained in the Supplementary Safety Policy entitled Studying, Working and Travelling Abroad. The Policy provides useful guidance on how to plan and organise for working overseas, including risk assessments, health considerations and emergencies. The Supplementary Safety Policy can be found using the following link to the University Safety Office website, please use the drop down menu for policies, click on University Policy and search the list: 12. Transport at the host location Transport for personal use will normally be at the employees own expense. 13. Assignment Extensions In exceptional circumstances short term assignments can be extended up to 12 months in total. The terms of any further assignment extensions after 12 months would be adjusted to reflect the tax position in the UK and host location. 14. Costs Prior to an assignment starting it must be clearly defined who is bearing the costs. These can include UK base pay, bonus payments, payroll on costs (e.g. NIC, pension, medical insurance), additional tax or social security liabilities, assignment allowances or per diems, accommodation in the host country, travel expenses etc.

9 15. Equality Impact Assessment The University is keen to ensure that opportunities for overseas assignments are available to staff based on their relevant skills, knowledge and experience. An initial Equality Impact Assessment has been carried out and careful monitoring and further consultation will be required once the policy is implemented. 16. Policy Review This policy will be reviewed on an annual basis by Staff Committee to ensure its efficacy. The Human Resources Section will monitor the application of the policy and report findings to Staff Committee. Human March 2011 Resources Effective Date July 2009 Approval Staff Committee Policy/Procedure Richard Boggie, Reward Manager Owner Last Reviewed Updated March 11. Approved by Staff Committee. Minor update in April 2012.

Long term assignments will normally have one or more of the following purposes and objectives:

Long term assignments will normally have one or more of the following purposes and objectives: Newcastle University LONG TERM ASSIGNMENT POLICY Revised 1 August 2012 1. Introduction 1.1 Policy Statement The University is operating in an increasingly international market which offers significant

More information

Appendix 2: Draft Offer Letter

Appendix 2: Draft Offer Letter Appendix 2: Draft Offer Letter Our ref: DATE NAME ADDRESS Dear I am pleased to confirm the basis of your assignment to [place], as set out below. The terms and conditions set out in this letter are effective

More information

School Approach to Staff Working Overseas

School Approach to Staff Working Overseas Title Sponsor School Approach to Staff Working Overseas Indi Seehra, Director of Human Resources August 2014 Executive Summary This paper covers the HR implications that should be considered when placing

More information

Aberystwyth University SALARY EXCHANGE FOR PENSION

Aberystwyth University SALARY EXCHANGE FOR PENSION Aberystwyth University SALARY EXCHANGE FOR PENSION This information pack gives details of Salary Exchange for pension, the arrangement by Aberystwyth University. It provides an opportunity for the majority

More information

Live-in Caregiver Employer/Employee contract

Live-in Caregiver Employer/Employee contract Live-in Caregiver Employer/Employee contract All information and clauses set out in this employment contract template must be addressed in all Live-in Caregiver Employer/Employee contracts to enable HRSDC/CIC

More information

Employment Contract Template LIVE-IN CAREGIVER EMPLOYER/EMPLOYEE CONTRACT

Employment Contract Template LIVE-IN CAREGIVER EMPLOYER/EMPLOYEE CONTRACT Service Canada Employment Contract Template LIVE-IN CAREGIVER EMPLOYER/EMPLOYEE CONTRACT All information and clauses set out in this employment contract template must be addressed in all Live-in Caregiver

More information

8.7 Taxation - PAYE, NI and Pensions

8.7 Taxation - PAYE, NI and Pensions 8.7 Taxation - PAYE, NI and Pensions Introduction Under current delegation and in accordance with Section 2 of the Scheme, schools are responsible for the payroll arrangements for their employees. There

More information

STANDARD TERMS FOR THE PAYMENT OF FEES AND REIMBURSEMENT OF COSTS

STANDARD TERMS FOR THE PAYMENT OF FEES AND REIMBURSEMENT OF COSTS STANDARD TERMS FOR THE PAYMENT OF FEES AND REIMBURSEMENT OF COSTS Applicable to service providers providing services in the field of development cooperation 1.6.2012 Issued by the Ministry for Foreign

More information

Newsletter. Business Bulletin August Tax tips for small business owners. Corporation tax payable by ABC Ltd 0

Newsletter. Business Bulletin August Tax tips for small business owners. Corporation tax payable by ABC Ltd 0 August 2014 Tax tips for small business owners Limited company - tax efficient profit extraction Newsletter One of the benefits of operating as a limited company is the ability to structure how the owners

More information

Singapore personal taxation

Singapore personal taxation Singapore personal taxation The below information is intended as a general guide to Singapore personal taxation for foreign employees and is current as at August 2004. On arrival in Singapore There are

More information

NHS Business Services Authority HR Policies Career Breaks

NHS Business Services Authority HR Policies Career Breaks 1. POLICY STATEMENT 1.1 The Authority recognises that during an employee s working life there will be times when personal commitments take priority over work. Subsequently the Career Break Policy has been

More information

Hiring Foreign Staff in the PRC

Hiring Foreign Staff in the PRC Hiring Foreign Staff in the PRC 8 May 2014, Guangzhou / Shenzhen Success beyond borders we advise German businesses worldwide! 1 Agenda I. Residence and Work Permit for Expatriates II. Employment Contract

More information

Tax Guide for Individuals Moving to the UK

Tax Guide for Individuals Moving to the UK Tax administration and allowances The UK taxing authority is known as Her Majesty s Revenue and Customs (or HMRC for short) and the tax year runs from 6 April to the following 5 April. There is no system

More information

THE UNIVERSITY OF BIRMINGHAM. Current as from 28/04/2014

THE UNIVERSITY OF BIRMINGHAM. Current as from 28/04/2014 THE UNIVERSITY OF BIRMINGHAM Expenses Policy Current as from 28/04/2014 Introduction and Policy Overview The University s overriding policy is that economy should be exercised in the purchase of all goods

More information

BARNET FOSTERING SERVICE

BARNET FOSTERING SERVICE BARNET FOSTERING SERVICE TASK-CENTRED AND SPECIALIST FOSTER CARERS SCALES OF FOSTER PLACEMENT ALLOWANCES AND OTHER PAYMENTS WITH EFFECT FROM 1 JULY 2012 TAX LIABILITY Foster carers must register themselves

More information

Contract Guidance for Managers. 8. Annualised and Zero Hours Contracts Specific Contractual Arrangements

Contract Guidance for Managers. 8. Annualised and Zero Hours Contracts Specific Contractual Arrangements Contract Guidance for Managers Contents 1. Introduction 2. Contractual Options 3. Open-ended Contracts 4. Fixed-term Contracts 5. Senior Research Investigator Contracts 6. Annualised Hours Contracts 7.

More information

2013 No. 2356 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES. The Local Government Pension Scheme Regulations 2013

2013 No. 2356 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES. The Local Government Pension Scheme Regulations 2013 S T A T U T O R Y I N S T R U M E N T S 2013 No. 2356 PUBLIC SERVICE PENSIONS, ENGLAND AND WALES The Local Government Pension Scheme Regulations 2013 Made - - - - 12th September 2013 Laid before Parliament

More information

GESCI TRAVEL & EXPENSES POLICY

GESCI TRAVEL & EXPENSES POLICY GESCI TRAVEL & EXPENSES POLICY Revised 2012 Table of Contents 1 Purpose... 1 2 GESCI Travel Policy... 1 2.1 General... 1 2.2 Approval to travel... 2 2.3 Travel Arrangements/Procedure... 2 2.4 Advances...

More information

SAMPLE EMPLOYMENT AGREEMENT FOR OPTOMETRIST OR PROFESSIONAL STAFF

SAMPLE EMPLOYMENT AGREEMENT FOR OPTOMETRIST OR PROFESSIONAL STAFF SAMPLE EMPLOYMENT AGREEMENT FOR OPTOMETRIST OR PROFESSIONAL STAFF This information is provided for the general guidance of members. It is not intended as a substitute for specific legal, business or industrial

More information

HR Department SALARY SACRIFICE GUIDELINES

HR Department SALARY SACRIFICE GUIDELINES HR Department SALARY SACRIFICE GUIDELINES April 2011 1. Purpose of Policy 1.1. This policy sets out information for employees on the Salary Sacrifice schemes that the University offers and seeks to provide

More information

Group Income Protection Technical Guide

Group Income Protection Technical Guide For commercial customers and their advisers only Group Income Protection Technical Guide Reference BGR/4019/OCT12 Contents Page Its aims Employers your commitment Risk factors How does the policy work?

More information

UNIVERSITY TRAVEL POLICY Effective immediately.

UNIVERSITY TRAVEL POLICY Effective immediately. UNIVERSITY TRAVEL POLICY Effective immediately. Introduction: Objectives: Scope and Application: Safety: Passports: This document defines the policy for travel on University business, including overnight

More information

Contract conditions for LAI Insurance

Contract conditions for LAI Insurance Contract conditions for LAI Insurance Version 1/2007 Table of Contents LAI Insurance 1. Insured persons 2 1.1 Compulsory insurance 2 1.2 Voluntary insurance 2 2. Scope of insurance coverage 2 3. Insurance

More information

Employment Agreement. Between. Catherine D. Brown (the CEO ) And. The Ontario Association of Community Care Access Centres (the OACCAC )

Employment Agreement. Between. Catherine D. Brown (the CEO ) And. The Ontario Association of Community Care Access Centres (the OACCAC ) Employment Agreement Between Catherine D. Brown (the CEO ) And The Ontario Association of Community Care Access Centres (the OACCAC ) This Agreement sets out the terms and conditions of employment for

More information

Clare College Financial Policies and Procedures Employment Status of Individuals

Clare College Financial Policies and Procedures Employment Status of Individuals Financial Policies and Procedures Employment Status of Individuals Status.doc 1 Contents 1. Introduction 1.1 Purpose 1.2 Who needs to read this guidance? 1.3 Risks 1.4 Importance of Compliance 2. General

More information

Chapter 26. Tax Relief for Pension Contributions: Application of Earnings Limit

Chapter 26. Tax Relief for Pension Contributions: Application of Earnings Limit Chapter 26 Tax Relief for Pension Contributions: Application of Earnings Limit Created June, 2013 Introduction 26.1 Section 790A TCA 1997 provides that an aggregate earnings limit is to apply for the purposes

More information

Travel Policy. Responsible Officer. Chief Operating Officer Approved by. Vice-Chancellor Approved and commenced October 2014 Review by October 2017

Travel Policy. Responsible Officer. Chief Operating Officer Approved by. Vice-Chancellor Approved and commenced October 2014 Review by October 2017 Travel Policy Responsible Officer Chief Operating Officer Approved by Vice-Chancellor Approved and commenced October 2014 Review by October 2017 Relevant Legislation, Anti-Discrimination Act 1998 (Tas)

More information

The Taxation of Income and Benefits Received by Employees in the Public Service 2004/05

The Taxation of Income and Benefits Received by Employees in the Public Service 2004/05 The Taxation of Income and Benefits Received by Employees in the Public Service 2004/05 CONTENTS THE TAXATION OF INCOME AND BENEFITS RECEIVED BY EMPLOYEES IN THE PUBLIC SERVICE FOR THE PERIOD 1 MARCH 2004

More information

Relocation Policy. This policy operates entirely at the discretion of the University and benefits may be revised or terminated at any time.

Relocation Policy. This policy operates entirely at the discretion of the University and benefits may be revised or terminated at any time. Relocation Policy 1. Policy Statement The purpose of this policy is to support new employees/colleagues who have to relocate to take up an appointment with the University of Edinburgh ( the University

More information

Engine size Up to 1400 Up to 1600 1401-2000 1601-2000 Over 2000

Engine size Up to 1400 Up to 1600 1401-2000 1601-2000 Over 2000 Summary of the Expenses Policy for Senior Managers Please note that this summary does not apply to BBC Studios and Post Production, BBC Worldwide or BBC Performing Groups. Important principles and how

More information

Global Mobility Services: Taxation of International Assignees - Botswana

Global Mobility Services: Taxation of International Assignees - Botswana http://www.pwc.com/bw/en/index.jhtml Global Mobility Services: Taxation of International Assignees - Botswana Taxation issues & related matters for employers & employees 2015/16 Last Updated: June 2016

More information

COMMUNITY SERVICE : APPOINTMENT AS A PHARMACIST

COMMUNITY SERVICE : APPOINTMENT AS A PHARMACIST COMMUNITY SERVICE : APPOINTMENT AS A PHARMACIST Full details of the post and institution to which you are appointed will be included in the letter posted to you. Hereunder are further details of your conditions

More information

Information for clergy from overseas entering the Anglican Diocese of Newcastle New South Wales, Australia. Version 1.0, 2010

Information for clergy from overseas entering the Anglican Diocese of Newcastle New South Wales, Australia. Version 1.0, 2010 Information for clergy from overseas entering the Anglican Diocese of Newcastle New South Wales, Australia Version 1.0, Contents A) Introduction...3 1. Declarations and Oaths...3 2. Removal Costs...3 3.

More information

Relocation. Policy. Contents

Relocation. Policy. Contents Relocation Policy Contents 1 Purpose 1 2 Scope 1 3 Conditions 1 4 Financial Support for Relocation 1 4.1 Special Cases for Assistance 1 5 The Relocation Claims Process 2 6 Relocation Expenses 2 6.1 What

More information

Terms and conditions for installation, commissioning and servicing work performed by SOMIC GmbH + Co. KG

Terms and conditions for installation, commissioning and servicing work performed by SOMIC GmbH + Co. KG Terms and conditions for installation, commissioning and servicing work performed by SOMIC GmbH + Co. KG Issue Date 08/2015 I. General terms and conditions The following terms and conditions shall apply

More information

Overseas Domestic Worker. Employment contract

Overseas Domestic Worker. Employment contract Overseas Domestic Worker Employment contract Two copies of this form must be completed and signed by the employer and the overseas domestic worker and submitted with the entry clearance application or

More information

TAX GUIDE: NON RESIDENT ENTERTAINERS IN THE UK

TAX GUIDE: NON RESIDENT ENTERTAINERS IN THE UK TAX GUIDE: NON RESIDENT ENTERTAINERS IN THE UK Definition of Domicile and Residence Domicile A person s domicile is the country with which they have the most lasting connection or affiliation, whether

More information

2014 No. 164 PUBLIC SERVICE PENSIONS. The Local Government Pension Scheme (Scotland) Regulations 2014

2014 No. 164 PUBLIC SERVICE PENSIONS. The Local Government Pension Scheme (Scotland) Regulations 2014 S C O T T I S H S T A T U T O R Y I N S T R U M E N T S 2014 No. 164 PUBLIC SERVICE PENSIONS The Local Government Pension Scheme (Scotland) Regulations 2014 Made - - - - 5th June 2014 Laid before the Scottish

More information

Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES

Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES This document applies to all employees with the exception of Teaching Staff RELOCATION AND DISTURBANCE ALLOWANCE CONTENTS TABLE RELOCATION

More information

Leave of Absence for Personal Reasons

Leave of Absence for Personal Reasons HR 16 Leave of Absence for Personal Reasons Classification: Human Resources Responsible Authority: Manager, Compensation and Benefits Executive Sponsor: Vice President, Human Resources Approval Authority:

More information

Domestic Relocation U.S. Based Early Experience Program

Domestic Relocation U.S. Based Early Experience Program Domestic Relocation U.S. Based Early Experience Program Updated: October 1, 2010 1. ELIGIBILITY 2. MISCELLANEOUS LUMP SUM ALLOWANCE 3. HOMEFINDING TRIPS TO THE NEW LOCATION 4. TEMPORARY LIVING ARRANGEMENTS

More information

RULES AND REGULATIONS PROVIDING BENEFITS OF THE MEBA TRAINING PLAN. (Amended and Consolidated through Amendment No. 16-3) 10/27/16 ARTICLE I

RULES AND REGULATIONS PROVIDING BENEFITS OF THE MEBA TRAINING PLAN. (Amended and Consolidated through Amendment No. 16-3) 10/27/16 ARTICLE I RULES AND REGULATIONS PROVIDING BENEFITS OF THE MEBA TRAINING PLAN (Amended and Consolidated through Amendment No. 16-3) 10/27/16 ARTICLE I Upgrading and Retraining Section 1 (A) Eligibility for Attendance

More information

Retirement at Brighton & Hove

Retirement at Brighton & Hove R E T I R E M E N T A T B R I G H T O N & H O V E P R O C E D U R E S Retirement at Brighton & Hove Procedures January 2014 The Procedures Page Working beyond age 65 3 Stopping work between ages 55 and

More information

ADMINISTRATIVE PROCEDURE San Mateo County Community College District

ADMINISTRATIVE PROCEDURE San Mateo County Community College District CHAPTER 8: Business Operations ADMINISTRATIVE PROCEDURE NO. 8.55.1 (AP 7400) ADMINISTRATIVE PROCEDURE San Mateo County Community College District Subject: AP 8.55.1 Domestic Conference and Travel Expenses

More information

Direct Earnings Attachment. A Guide for Employers

Direct Earnings Attachment. A Guide for Employers Direct Earnings Attachment A Guide for Employers What this Guide is about This guide explains what you, as an employer, need to do if you are asked to implement a Direct Earnings Attachment (DEA). Where

More information

RECRUITMENT INFORMATION FOR CANDIDATES

RECRUITMENT INFORMATION FOR CANDIDATES RECRUITMENT INFORMATION FOR CANDIDATES CONTENTS OVERVIEW... 2 CONTRACT OF EMPLOYMENT... 2 ROLE PROFILES... 2 PAY AND PAY REVIEW... 2 INCOME TAX... 3 SOCIAL INSURANCE... 3 BENEFITS... 3 CLASSIFICATION OF

More information

Online Group Income Protection Technical Guide

Online Group Income Protection Technical Guide For commercial customers and their advisers only Online Group Income Protection Technical Guide Reference BGR/5575/SEP13 Contents Page Its aims Employers your commitment Risk factors How does the policy

More information

WHSmith Holiday Trading Scheme

WHSmith Holiday Trading Scheme Dear Colleague, January 2011 WHSmith Holiday Trading Scheme WHSmith recognise that holidays are a very important part of our employee remuneration packages and that holidays are significant in achieving

More information

P206a Model Pay Policy. Contents

P206a Model Pay Policy. Contents Contents Part 1 Introduction 1. Introduction 2. Staff pay 3. Managing your school s pay policy 4. Principles of the pay policy 5. Roles and responsibilities 6. Operational decisions 7. School budget 8.

More information

COUNTY EMPLOYEE TRAVEL EXPENSE POLICY TABLE OF CONTENTS. Statutory Authority... 1. Applicability... 1. General Policy... 1

COUNTY EMPLOYEE TRAVEL EXPENSE POLICY TABLE OF CONTENTS. Statutory Authority... 1. Applicability... 1. General Policy... 1 COUNTY EMPLOYEE TRAVEL EXPENSE POLICY TABLE OF CONTENTS Statutory Authority... 1 Applicability... 1 General Policy... 1 Use of County Credit Cards... 1 Direct Billing of Expenses... 1 Transportation Expenses...

More information

ADOPTION POLICY FOR SUPPORT STAFF

ADOPTION POLICY FOR SUPPORT STAFF ADOPTION POLICY FOR SUPPORT STAFF JUNE 2012 CHANGES April 2007: Amended legislation Work & Families Act 2006 October 2008: Legislative changes March 2010: Styling revised in line with corporate guidelines

More information

Relocation Policy. Expenses may be granted for new appointees relocating from a location greater than 100 km s from their new place of work.

Relocation Policy. Expenses may be granted for new appointees relocating from a location greater than 100 km s from their new place of work. 1 Policy Statement In the interests of attracting top quality staff, the University may provide financial assistance to new permanent and long term temporary appointees to assist in their relocation from

More information

Appendix 2. South Somerset District Council. Council Tax Reduction Scheme

Appendix 2. South Somerset District Council. Council Tax Reduction Scheme Appendix 2 South Somerset District Council Council Tax Reduction Scheme Effective from 1 April 2013 Contents Page Glossary of Terms... 2 1.0 Introduction... 3 2.0 Prescribed Requirements... 3 Pension Age

More information

Britton Price Ltd. Expenses Policy. Release 1010 Ver1.3

Britton Price Ltd. Expenses Policy. Release 1010 Ver1.3 Britton Price Ltd Expenses Policy Release 1010 Ver1.3 Contents Introduction... 3 Expense reimbursement procedure... 3 Supporting evidence... 4 Overnight accommodation... 4 Overnight incidental expenses...

More information

Chapter 9. Labour Relations and Social Security. 62 PwC

Chapter 9. Labour Relations and Social Security. 62 PwC Chapter 9 Labour Relations and Social Security 62 PwC Labour relations Availability of labour Malta s labour force is about 164,347, the majority of which are male. Malta s long-standing educational system

More information

THE PENSION SCHEME NUI, GALWAY

THE PENSION SCHEME NUI, GALWAY THE PENSION SCHEME NUI, GALWAY (also includes other Voluntary Staff Benefit Schemes) 03/04/08 NATIONAL UNIVERSITY OF IRELAND, GALWAY INDEX INTRODUCTION 3 ELIGIBLE STAFF 4 CONTRIBUTIONS 5 REFUND OF CONTRIBUTIONS

More information

Who is this visa for? This visa is for you if you want to do one of the following:

Who is this visa for? This visa is for you if you want to do one of the following: Australia: Please see this website for complete information: http://www.immi.gov.au/immigration.htm This visa is designed for international students applying to study in Australia and whose main course

More information

Tax treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees

Tax treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees Tax treatment of the reimbursement of Expenses of Travel and Subsistence to Office Holders and Employees Reviewed July 2014 Reference Material; Statement of Practice SP IT/ 2/07 Chapter 1 Introduction

More information

BBC Contracts of Employment Policy

BBC Contracts of Employment Policy The links in this document are being replaced on our new HR Gateway site and will be updated soon. Please bear with us in the meantime if you find broken links. You can go to our new HR homepage and search

More information

TRANSPORTATION OF PERSONAL EFFECTS AND HOUSEHOLD GOODS

TRANSPORTATION OF PERSONAL EFFECTS AND HOUSEHOLD GOODS Appendix H TRANSPORTATION OF PERSONAL EFFECTS AND HOUSEHOLD GOODS 1. Definitions For the purposes of these provisions: (a) "Excess baggage" shall mean baggage in excess of the weight or volume carried

More information

Policy on Travel. This policy is applicable to the following auxiliary corporations:

Policy on Travel. This policy is applicable to the following auxiliary corporations: AUXILIARY SERVICES Policy No. 1001 Policy on Travel This policy is applicable to the following auxiliary corporations: Agricultural Foundation Association Associated Students, Inc. Athletic Corporation

More information

PAY POLICY. Contents. Reviewed Spring We want our pupils to:

PAY POLICY. Contents. Reviewed Spring We want our pupils to: Page 1 of 13 We want our pupils to: PAY POLICY Be eager, excited, curious and engaged in learning. Have a sense of self and are happy, confident and emotionally healthy. Be able to co-operate and communicate

More information

Essex Recruitment Services: Terms of Engagement of Limited Company Contractors to Supply Workers to Clients (Opted Out) 1. Definitions 1.

Essex Recruitment Services: Terms of Engagement of Limited Company Contractors to Supply Workers to Clients (Opted Out) 1. Definitions 1. Essex Recruitment Services: Terms of Engagement of Limited Company Contractors to Supply Workers to Clients (Opted Out) 1. Definitions 1.1 In these terms of engagement the following definitions apply:-

More information

Terms and conditions of employment

Terms and conditions of employment Terms and conditions of employment Name of employer: Forest ("we", "us" or the "Company") Name of employee: 1 GENERAL 1.1 This document sets out the terms and conditions of your Employment ("Employment

More information

Standard Working Hours, Overtime and TOIL

Standard Working Hours, Overtime and TOIL Standard Working Hours, Overtime and TOIL Contents Overview...3 Audience...3 Responsibilities...3 Policy...3 Guidance...3 Standard Working Hours...3 Overtime...4 Overtime and TOIL rates for UK Staff...5

More information

GENERAL INFORMATION ON ENTITLEMENTS AND BENEFITS FOR ECHO HUMANITARIAN EXPERTS

GENERAL INFORMATION ON ENTITLEMENTS AND BENEFITS FOR ECHO HUMANITARIAN EXPERTS EUROPEAN COMMISSION DIRECTORATE-GENERAL HUMANITARIAN AID AND CIVIL PROTECTION - ECHO ECHO.C - Resources, Partnerships and Operational Support C/4 - Field Network, Transport and Logistics GENERAL INFORMATION

More information

Employee Travel and Expense Policy

Employee Travel and Expense Policy Employee Travel and Expense Policy June 2015 1 2 Contents 1. Introduction... 4 1.1. Policy Objective... 4 1.2. Policy Sponsor and Maintenance... 4 2. Philosophy and Operating Principles... 4 2.1. Philosophy...

More information

Employer s Guide to Salary Sacrifice (Scheme Rules) Salary Sacrifice Childcare Voucher Scheme

Employer s Guide to Salary Sacrifice (Scheme Rules) Salary Sacrifice Childcare Voucher Scheme Employer s Guide to Salary Sacrifice (Scheme Rules) Salary Sacrifice Childcare Voucher Scheme The following guide provides employers with the necessary information to set up and operate a salary sacrifice

More information

Alabama A&M University

Alabama A&M University Alabama A&M University Procedure Procedure #: 3.4 Title: Travel Effective Date: August 1, 2013 Revised Date: June 1, 2014 Responsible Office: Comptroller s Office Accounts Payable I. PURPOSE/OBJECTIVE

More information

The ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET

The ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET The ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET September 2014 Contents Page 1. Introduction 1 2. Summary of how the Plan works 2 3. Eligibility and joining the Plan 4 4. Shares of Common Stock

More information

BOARD AND STAFF TRAVEL, SUBSISTENCE AND GENERAL EXPENSES POLICY AND PROCEDURES

BOARD AND STAFF TRAVEL, SUBSISTENCE AND GENERAL EXPENSES POLICY AND PROCEDURES BOARD AND STAFF TRAVEL, SUBSISTENCE AND GENERAL EXPENSES POLICY AND PROCEDURES Responsible Officer Business Planning & Resources Director Author Staff Involvement Forum Policy Sub Group Date effective

More information

Government Sector Employment Regulation 2014

Government Sector Employment Regulation 2014 New South Wales Government Sector Employment Regulation 2014 under the Government Sector Employment Act 2013 Status information Currency of version Historical version for 4 July 2014 to 31 December 2014

More information

NIHR Evaluation Trials and Studies Coordinating Centre

NIHR Evaluation Trials and Studies Coordinating Centre NIHR Evaluation Trials and Studies Coordinating Centre Reward and recognition for public contributors: a guide to honorarium, travel and subsistence payments 1. Principles of payment NETSCC has a clear

More information

POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES

POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES APPENDIX A POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES Version & Policy Number Guardian Date Produced Next Review Date Version 2 : Relocation HR April 2015 April 2017 Approved by SMT Approved

More information

EMPLOYER-SUPPORTED CHILDCARE GUIDANCE AND FAQs FOR EMPLOYEES WHO ARE PARENTS, STEP-PARENTS OR WHO HAVE PARENTAL RESPONSIBILITY

EMPLOYER-SUPPORTED CHILDCARE GUIDANCE AND FAQs FOR EMPLOYEES WHO ARE PARENTS, STEP-PARENTS OR WHO HAVE PARENTAL RESPONSIBILITY EMPLOYER-SUPPORTED CHILDCARE GUIDANCE AND FAQs FOR EMPLOYEES WHO ARE PARENTS, STEP-PARENTS OR WHO HAVE PARENTAL RESPONSIBILITY This guidance outlines HM Revenue & Customs interpretation of the legislation

More information

Hiring Thai Worker The Department of Employment

Hiring Thai Worker The Department of Employment Hiring Thai Worker The Department of Employment (DOE) The Overseas Employment Administration Office is under the Department of Employment responsible for providing overseas employment opportunity for Thai

More information

Country Profile: Belgium

Country Profile: Belgium Introduction This country guideline provides general information on the most common corporate immigration processes for Belgium. Please note that immigration processes in every country are subject to frequent

More information

BASIC PROVISIONS OF GREEK LABOUR LAW

BASIC PROVISIONS OF GREEK LABOUR LAW BASIC PROVISIONS OF GREEK LABOUR LAW The purpose of this text is to provide the reader with direct and brief awareness on the basic provisions of the Law. As a result it is mentioned that this text can

More information

Your guide to the Universities Superannuation Scheme

Your guide to the Universities Superannuation Scheme Your guide to the Universities Superannuation Scheme February 2016 02 Contents The document contains the following sections: Contents 02 About this guide 03 Your USS at a glance 04 Joining the scheme 05

More information

Employees Scheme Guide - 8

Employees Scheme Guide - 8 LOCAL GOVERNMENT PENSION SCHEME REGULATIONS 1 April 2008 Employees Scheme Guide - 8 YOUR LGPS RETIREMENT BENEFITS Pensions Section, Gloucestershire County Council, Shire Hall, Gloucester GL1 2TG Telephone:

More information

TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY CONTENTS

TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY CONTENTS TRAVEL, SUBSISTENCE AND ENTERTAINING EXPENSES POLICY CONTENTS Travel, Subsistence and Entertaining Expenses Policy 1.1 Introduction 1.2 Authorisation and Responsibility Travel 1.3 Home to Office Travel

More information

Q+A Sickness Benefits Act

Q+A Sickness Benefits Act Q+A Sickness Benefits Act When do you qualify for the Sickness Benefits Act? When you fall ill and are no longer employed, you can claim sickness benefit. The Sickness Benefits Act provides for this. You

More information

1999 No. 584 TERMS AND CONDITIONS OF EMPLOYMENT. The National Minimum Wage Regulations 1999

1999 No. 584 TERMS AND CONDITIONS OF EMPLOYMENT. The National Minimum Wage Regulations 1999 STATUTORY INSTRUMENTS 1999 No. 584 TERMS AND CONDITIONS OF EMPLOYMENT The National Minimum Wage Regulations 1999 Made - - - - 6th March 1999 Coming into force 1st April 1999 ARRANGEMENT OF REGULATIONS

More information

The Immigration (European Economic Area) Regulations 2006

The Immigration (European Economic Area) Regulations 2006 STATUTORY INSTRUMENTS 2006 No. 1003 IMMIGRATION The Immigration (European Economic Area) Regulations 2006 Made - - - - - 30th March 2006 Laid before Parliament 4th April 2006 Coming into force - - 30th

More information

Detailed guidance for employers

Detailed guidance for employers April 2016 1 Detailed guidance for employers Employer duties and defining the workforce: An introduction to the new employer duties Publications in the series 1 2 3 3a 3b 3c 4 5 6 7 8 9 10 11 Employer

More information

Recruitment Agency Agreement: Education Applicant

Recruitment Agency Agreement: Education Applicant Recruitment Agency Agreement: Education Applicant These terms and conditions are between Edgware Associates Limited acting as an Employment Agency (perm employment/perm) or Employment Business (temp employment/temp)

More information

CONTRACT AND PERM TERMS OF BUSINESS THE SUPPLY OF LIMITED COMPANY CONTRACTORS AND TEMPORARY STAFF SERVICES

CONTRACT AND PERM TERMS OF BUSINESS THE SUPPLY OF LIMITED COMPANY CONTRACTORS AND TEMPORARY STAFF SERVICES CONTRACT AND PERM TERMS OF BUSINESS THE SUPPLY OF LIMITED COMPANY CONTRACTORS AND TEMPORARY STAFF SERVICES 1. DEFINITIONS 1.1 In these Terms of Business the following definitions apply: Assignment means

More information

Expense and Benefits Procedures

Expense and Benefits Procedures Expense and Benefits Procedures Approved Corporation November 2005 Revised and approved Corporation March 2010 Revised and approved Corporation July 2011 Revised and approved Corporation Apr 2013 G057

More information

Guidelines for managing Clinical employees

Guidelines for managing Clinical employees Guidelines for managing Clinical employees These guidelines have been developed to support MRC managers, Retained HR and SSC employees in the management of Clinical employees at the MRC. Whilst the majority

More information

Determining if a person is properly settled in the UK in order to establish if they are ordinarily resident here

Determining if a person is properly settled in the UK in order to establish if they are ordinarily resident here Determining if a person is properly settled in the UK in order to establish if they are ordinarily resident here It will not be necessary to use this tool for each patient, but only when there are doubts

More information

PP080 RESERVISTS POLICY

PP080 RESERVISTS POLICY PP080 RESERVISTS POLICY Introduction Carillion has pledged its support for members of, or those wishing to join the Reserve Forces and acknowledges the training undertaken by Reservists that enables them

More information

Staff Overseas Travel Policy & Procedure

Staff Overseas Travel Policy & Procedure Staff Overseas Travel Policy & Procedure 1 Approval for Travel To safeguard operational requirements and ensure compliance with insurance and other policies, staff must request written approval from their

More information

Employment Policies, Procedures & Guidance CONTRACT HIRE (CAR LEASING) SCHEME

Employment Policies, Procedures & Guidance CONTRACT HIRE (CAR LEASING) SCHEME CONTRACT HIRE (CAR LEASING) SCHEME 1. Introduction GUIDANCE NOTES The following details describe the conditions for providing a contract hire car to employees of the Council. Under the scheme, the Council

More information

A Guide to National Insurance for Employers

A Guide to National Insurance for Employers A Guide to National Insurance for Employers Business Information Factsheet BIF523 July 2015 (Amended April 2016 ) Introduction National Insurance (NI) is a system of compulsory contributions paid by employers

More information

ESRC-funded students who were successful in the SGSSS AQM Competition will receive the AQM stipend enhancement of 3,000 (full-time).

ESRC-funded students who were successful in the SGSSS AQM Competition will receive the AQM stipend enhancement of 3,000 (full-time). Scottish Graduate School of Social Science Doctoral Training Centre ESRC Funding and Payment Arrangements 2015/16 [Stipend, Fees, Research Training Support Grant, Overseas Feildwork Support, Difficult

More information

CHILDREN AND YOUNG PEOPLE SERVICE ADOPTION LEAVE GUIDELINES

CHILDREN AND YOUNG PEOPLE SERVICE ADOPTION LEAVE GUIDELINES CHILDREN AND YOUNG PEOPLE SERVICE ADOPTION LEAVE GUIDELINES THESE GUIDELINES APPLY TO TEACHERS ONLY KirkleesEdnet/Management/HumanResources SEPTEMBER 2007 Original October 2004 Agreed and Updated 12 October

More information

1.3 Prior to the assignment the employee receives and signs an individual employment contract which forms part of the terms of employment.

1.3 Prior to the assignment the employee receives and signs an individual employment contract which forms part of the terms of employment. DRC aims to recruit and retain highly qualified professionals. The purpose of these terms is to ensure transparency of the benefits DRC offers its employees, and that the employees rights and obligations

More information

Additional Annual Leave (Salary Sacrifice) Scheme 2014 / 15

Additional Annual Leave (Salary Sacrifice) Scheme 2014 / 15 Additional Annual Leave (Salary Sacrifice) Scheme 2014 / 15 Page 1 of 16 Contents Section Page 1 Introduction & Purpose 3 2 Scope 3 3 Definitions 3 4 Responsibilities 3 5 Flowchart 4 6 Details of scheme

More information

E.9 SALARIES AND APPOINTMENT/RETIREMENT OF STAFF

E.9 SALARIES AND APPOINTMENT/RETIREMENT OF STAFF E.9 SALARIES AND APPOINTMENT/RETIREMENT OF STAFF E.9.1 Appointment of Staff Heads of Colleges may only request staff appointments that are part of approved University Policy. Before any proposed appointment

More information

INTERNATIONAL EXECUTIVE SERVICES. Australia. Taxation of International Executives TAX

INTERNATIONAL EXECUTIVE SERVICES. Australia. Taxation of International Executives TAX INTERNATIONAL EXECUTIVE SERVICES Australia Taxation of International Executives TAX : Taxation of International Executives Overview and Introduction 3 Income Tax 4 Tax Returns and Compliance 4 Tax Rates

More information