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



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

School Approach to Staff Working Overseas

Live-in Caregiver Employer/Employee contract

Singapore personal taxation

Employment Contract Template LIVE-IN CAREGIVER EMPLOYER/EMPLOYEE CONTRACT

8.7 Taxation - PAYE, NI and Pensions

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

STANDARD TERMS FOR THE PAYMENT OF FEES AND REIMBURSEMENT OF COSTS

NHS Business Services Authority HR Policies Career Breaks

UNIVERSITY TRAVEL POLICY Effective immediately.

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

GESCI TRAVEL & EXPENSES POLICY

SAMPLE EMPLOYMENT AGREEMENT FOR OPTOMETRIST OR PROFESSIONAL STAFF

Contract conditions for LAI Insurance

Tax Guide for Individuals Moving to the UK

HR Department SALARY SACRIFICE GUIDELINES

Relocation. Policy. Contents

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

Clare College Financial Policies and Procedures Employment Status of Individuals

Engine size Up to 1400 Up to Over 2000

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

Group Income Protection Technical Guide

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

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

Alabama A&M University

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

Online Group Income Protection Technical Guide

Domestic Relocation U.S. Based Early Experience Program

WHSmith Holiday Trading Scheme

The responsibility for this policy and adherence to the procedures rests with the Chief Operating Officer.

Employment Manual RELOCATION EXPENSES AND DISTURBANCE ALLOWANCES

Chapter 9. Labour Relations and Social Security. 62 PwC

INTERNATIONAL EXECUTIVE SERVICES. Australia. Taxation of International Executives TAX

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

POLICY ON RELOCATION SCHEME FOR NEWLY APPOINTED EMPLOYEES

ADMINISTRATIVE PROCEDURE San Mateo County Community College District

Foreign Domestic Helpers

Employee Travel and Expense Policy

INTERNATIONAL TRAINING CENTRE OF THE ILO TURIN RULES GOVERNING CONDITIONS OF SERVICE OF SHORT-TERM OFFICIALS

Hiring Thai Worker The Department of Employment

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

Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion

Standard Working Hours, Overtime and TOIL

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

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

Additional Annual Leave (Salary Sacrifice) Scheme 2014 / 15

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

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

Expense and Benefits Procedures

Overseas Domestic Worker. Employment contract

Your guide to the Universities Superannuation Scheme

Detailed guidance for employers

BASIC PROVISIONS OF GREEK LABOUR LAW

Staff Overseas Travel Policy & Procedure

THE COMBINED CODE PRINCIPLES OF GOOD GOVERNANCE AND CODE OF BEST PRACTICE

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

MINISTRY OF DEFENCE STATEMENT OF CIVILIAN PERSONNEL POLICY CHANGE OF WORK LOCATION: RETURNING FROM OVERSEAS

SHEFFIELD HALLAM UNIVERSITY STAFF EXPENSES POLICY MARCH 2015

Employees Questions & Answers

Auckland District STAFF Board Policy Health Board (Section 6) Manual LEAVE

ALASKA ASSOCIATION OF HEALTH UNDERWRITERS (Alaska AHU) POLICY & PROCEDURES

JOSEPH SWAN ACADEMY REDUNDANCY POLICY. Date approved by Governors March Date of next review Signed by name (..) Signed:...

Attendance Management Policy

Members Salary and Benefits

Explanation. Overseas Hire Expatriate Teacher. Overseas Hire Expatriate Teacher

CONTRACT OF EMPLOYMENT FOR ACADEMIC SUPPORT STAFF STATEMENT OF MAIN TERMS & CONDITIONS OF EMPLOYMENT

cxc Consultants Exchange The Complete Solution

Ball State University Policy on Tax Implications for Travel and Related Expenses

Notice Accounts. Special conditions. alrayanbank.co.uk

One company 8 specialisms an inclusive partnership

Summarised Expenses & Benefits Policy

EMPLOYEE TRAVEL AND EXPENSE POLICY

Evergreen Travel and Expense Policy

CITY OF NORWALK FAMILY AND MEDICAL LEAVE ACT POLICY

TERMS AND CONDITIONS. Terms and Conditions for Delegates on Short Term Missions JANUARY 2013

Sands, the stillbirth and neonatal charity, is a well established and widely respected national charity that:

Travel and subsistence policy

DIRECTIVE TRANSMITTAL

Elite Retirement Account TM

Reference No: Circular 11/82; Date: 05/07/82. Circular 11/82:- Travelling and Subsistence Regulations. A Dhuine Uasail

PP080 RESERVISTS POLICY

All Platinum Business credit cardholders are covered under TRAVEL PROTECT which includes comprehensive Travel Insurance and Wallet Protection

The ConocoPhillips Share Incentive Plan EXPLANATORY BOOKLET

In addition, there are several special situations that affect DoD civilian employees who are assigned to an OCONUS PDS.

NIHR Evaluation Trials and Studies Coordinating Centre

Expense Reports for Reimbursement

This document outlines the travel and reimbursement policy for Adrian College employees.

BENEFITS, ENTITLEMENTS AND ALLOWANCES FOR DOD CIVILIANS DEPLOYED TO DJIBOUTI (TDY & TCS)

MATERNITY LEAVE. It is essential that you read all the guidance in these maternity leave pages.

Salary Packaging Policy and Procedure Manual

USA SWIMMING TRAVEL POLICY SUMMARY

The National Assembly for Wales (Assembly Members and Officers) (Allowances) Determination 2008

We recommend reading this document after joining ICS and referring to the relevant section below when necessary:

Disbursement Services Travel Expense Procedures

TRANSPORTATION OF PERSONAL EFFECTS AND HOUSEHOLD GOODS

Changes to Principal Private Residence relief

5.2.1 The guidelines for section 30 of the EMDG Act are related to those for sections 64 and 96 of the EMDG Act

CHANGE MANAGEMENT POLICY AND PROCEDURE

EAST RIDING OF YORKSHIRE COUNCIL

VAT guide should I register for VAT?

Transcription:

Newcastle University SHORT TERM ASSIGNMENT POLICY Revised 19 April 2012 1. 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.

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.

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

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.

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.

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. 10.4 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. 10.5 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. 10.6 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.

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. 10.8 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: insurance@ncl.ac.uk or (0191) 208 6520. 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 www.ncl.ac.uk/hr/recruitment/assignments.php The International Office (Student Recruitment) contact John Terry (x88472) or Alison Tate (x88508)

Your Human Resources Manager The University s insurance office insurance@ncl.ac.uk or (0191) 208 6520 Payroll and Pensions Manager Val Wall, Tel (0191) 208 5102 Externally The Foreign and Commonwealth Office website at www.gov.uk/government/organisations/foreigncommonwealth-office 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.

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.