Plymouth University – Guidelines for Employees Travelling and/or Working Abroad
Document
Guidelines for employees who are travelling and/or working abroad
Document Owner
Head of HR Operations
Document Commencement
September 2013
Review date
September 2015
1. Purpose
1.1
This guide should be cross referenced to the University’s Safety Policy Code of Practice: Off-site activities and fieldwork.
This document sets out for managers and employee’s guidelines and information in relation to all employee travel on official
University business overseas. It defines the responsibilities of all employees in line with University policies and procedures
relating to travel on official University business and provides guidance for all managers on managing the process.
1.2
These guidelines aim to provide a fair and consistent framework in which employees who undertake travel on behalf of the
University do so with regard to the University’s Internationalisation Strategy, whilst supporting safe and sustainable business
travel.
1.3
The guidance also provides information to ensure that managers are aware of their responsibilities concerning our duty of
care.
1.4
The guidelines consider 3 areas of overseas working arrangements: short-term temporary visits; short-term teaching
assignments - flying faculties; longer term arrangements.
2. Contents of these guidelines
1. Purpose
2. Contents
3. List of links to be used to implement procedure
4. Relevant underpinning legislation
5. Detailed responsibilities for managers, Finance and Sustainability, individuals and Talent and Organisational Development
(HR)
6. Short term temporary visits – up to 6 months
7. Flying Faculty: Short term secondment teaching assignments
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8. Managers Duty of Care and Employee Support
9. Long term arrangements
10. Debrief and review to inform the continuous update of these guidelines
3.
List of appendices and links to support implementation of these guidelines
Link 1
Risk Assessment
Link 2
Off-site Activities and fieldwork code of practice
Link 3
Business Travel Policy (Finance (Purchase to pay (p2p))
Link 4
Insurance
Link 5
Student and Business Travel Contact details (Finance)
Link 6
Key Travel
Appendix A
Long term overseas worker assessment – Basic facts template
Appendix B
Checklists – A guide to offshore staffing strategies for UK universities
4.
Legislation
HMRC
HMRC
Bribery Act 2010
Direct.Gov.uk
5.
5.1
Income tax when leaving the UK
490 Employee Travel - A tax and NIC’s guide for employers
http://www.legislation.gov.uk/ukpga/2010/23/pdfs/ukpga_20100023_en.pdf
Working in another EU member state
Responsibilities
The manager is responsible for:
 Making an employee aware of this guide prior to travelling.
 Putting a programme of support in place for the employee whilst they are overseas including a nominated contact and
out of hour’s emergency number.
 Carrying out an adequate assessment of the risks relating to both the travel and the work overseas including carrying
out a threat analysis where appropriate
 Ensuring a contingency plan and emergency plan are in place
 Ensuring employees planning to travel or work overseas are competent and where necessary qualified.
 Ensuring all local conditions at the overseas destination have been sufficiently explored and any potential risks
identified. Where a risk is identified the manager is required to contact Finance and Sustainability: Insurance to
discuss any insurance implications.
 Confirming Insurance cover is appropriate and in place.
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Providing formal authorisation for the employee to travel / work overseas.
Agreeing expenses and/or remuneration and relevant actions with employee prior to departure.
Collecting copies of the employee’s travel information, including copy of their passport and visa.
Ensuring employees use Key Travel for booking their travel.
5.2
The University’s has an arrangement with Key Travel for university employee travel and is responsible for:
 Further information can be obtained regarding the status of countries this can be used to inform employees where
additional risk assessments are required.
 Highlighting if Foreign & Commonwealth Office (FCO) recommends that it is not safe to do so.
 Promoting and communicating their service to ensure all employees use this service for overseas travel.
5.3
The Human Resources Directorate is responsible for:
 Providing easy access and clear guidelines to employees and managers regarding travelling and working abroad in
partnership with Key Travel, university Insurance, Safety Office, Finance and Sustainability, Occupational Health and
any other external partner.
 Providing advice and guidance to managers in partnership Key Travel, insurance, Safety Office, Finance and
Sustainability, Occupational Health and any other external partner during any period of travel or work overseas.
 Regularly monitoring and reviewing these guidelines to ensure that they are fit for purpose and consistently applied
across the University
 Promoting the international support provided by the University’s Employee Assistance Provider, in particular guidance
concerning different cultures.
5.4
The Individual is responsible for:
 Booking their travel arrangements through Key Travel.
 Reading and understanding the information in these guidance notes.
 Ensuring a risk assessment has been carried out and, in conjunction with their manager, where a high risk is
identified, referring the issue to Finance and Sustainability: Insurance.
 Carry out a workplace risk assessment in the overseas work area, take action to resolve any issues, paying particular
attention to the provision of services and facilities through third party providers where appropriate
 Ensuring a contingency plan and emergency plan are in place
 Knowing who their nominated contact in their Faculty/School/Directorate is including all contact information both
within and outside of normal hours of work.
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Declaring any relevant pre-existing medical condition or disability that could be potentially worsened by the proposed
overseas travel /assignment.
Where relevant the employee should seek confirmation from their GP that they are fit to travel.
Ensuring that a sufficient supply of existing medication is available for the trip and can be personally administered
without any risk.
Ensuring that all relevant and necessary vaccinations have been administered.
Checking the country specific safety advice on www.gov.uk/foreign-travel-advice the UK’s Foreign & Commonwealth
Office (FCO) pages and complying with its requirements.
Providing the Faculty / Department with a travel itinerary covering issues such as flight numbers, copy of passport and
visa, schedule information, departure times, accommodation address, phone numbers, schedule of planned meetings,
events etc. and any other relevant contact details, including emergency contacts.
Subscribe to the Foreign & Commonwealth Office (FCO) travel advice alerts from the travel advice section of
www.gov.uk/
Ensuring they are fully aware of the arrangements and requirements of the University Travel Insurance Policy
Ensuring that they have a valid passport and all necessary VISA / Permit requirements are in place. Non-UK nationals
should ensure that VISA arrangements cover both UK and destination travel, work and residency requirements.
Ensure sufficient funds for the trip have been arranged e.g. personal credit card, university credit card.
Being culturally aware of the country they are visiting
Ensuring that all essential equipment is available e.g. laptops, mobile phones
Keeping all expenses receipts
It is important to note that any travel against the advice of an employee’s GP or the FOC will have insurance implications
and therefore authority should be sought from the DVC with responsibility for Internationalisation
6
Short term temporary visits – up to 6 months
6.1 For the purpose of these guidelines short term temporary visits may include for example:
a. Continuous Professional Development Events.
b. Attendance at overseas conferences.
c. Attendance at international meetings of professional/research networks.
d. Undertaking visits with a view to student recruitment.
e. Fact finding visits to investigate potential overseas opportunities.
f. Academic exchanges.
g. Employee field trips.
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6.2
h. Overseas partner organisation visits.
Remuneration
Short term, temporary visits are not remunerated other than through the payment of expenses. All expenses and
subsistence will be paid as determined in the Business Travel Policy and all receipts must be retained in order that expense
claims can be processed.
Any remuneration offered by receiving partners should be discussed with Head of Schools, referring to HR and Finance
Business Partners as appropriate.
7
Flying Faculty: Short term secondment teaching assignments (where the individual remains UK based)
7.1 For the purpose of these guidelines, short term secondment / assignments include:
a. Short periods of teaching overseas of up to 6 months.
b. Secondment overseas for a period of up to 6 months
c. Setting up overseas Academic Partnerships, including module delivery
7.2 Employee Remuneration & Salary – overseas delivery
The University will normally pay a disruption allowance of up to £3500 per module or multiple of credits taught overseas
depending on the duration and as authorised by the budget holder. The budget holder should discuss with the employee
and document prior to them taking up the assignment what the disruption allowance will cover and any entitlement to
personal incidental expenses (refer to Travel and Subsistence). The amount is determined by the principles below:
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Level of responsibility (e.g. module leader, partnership co-ordinator etc.).
Degree of disruption.
Destination.
Duration of visit.
Duration of travel.
Scale of teaching overseas (e.g. number of classes and students).
Responsibilities for quality assurance, preparation (including preparing course and module materials and setting of
assessments), liaison with any in country staff, marking (including second marking and moderation and liaison with
external examiners) and student contact both whilst overseas and in the UK.
This allowance will be paid upon return and only following completion of the deliverables within the agreed timescales to
meet the schedule required by the host and the University.
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It is the budget holder’s responsibility to instruct HR to confirm the contract details prior to the visit. Following completion of
the work the budget holder should also instruct HR to make payment. This payment is not pensionable.
Where a new Academic Partnership is being established and Node Leaders are required to coordinate duties, agree the
curriculum, host academic staff during visits, produce teaching notes and materials, provide academic development and
liaison, deliver programme design as well as deliver a module an allowance up to £8,000 for 1 year can be considered.
Note: Personal Incidental Expenses - these can be paid up to £10.00 per night without receipts. This type of claim cannot be
treated as a daily allowance for each and every day that an employee remains outside the UK. The expenses are only
allowable when incurred whilst travelling.
7.2.1 Salary
Salary will continue to be paid at the current level subject to normal incremental progression if applicable.
7.2.2 National Insurance
Class 1 National Insurance Contributions (NICs) will continue to be paid and deducted from the payments.
7.2.3 Pensions
Contributions to the relevant pension scheme will continue.
7.2.4 Expenses
All expenses and subsistence will be paid as determined in the Business Travel Policy. All receipts must be retained in order
that expenses claims can be processed.
7.2.5 When a member of staff is required to work outside the United Kingdom for more than one month the University has a
statutory requirement to provide them with details of their rights during the period of overseas employment including the
currency they will be paid in, the period they will be based overseas, additional allowances and arrangements for return.
7.3
Adjunct Faculty (Honorary Appointments) – overseas delivery
Adjunct Faculty are not full time employees of the University but are external professionals employed by the University to
undertake specific teaching or developmental tasks for and on behalf of the University. Individuals may be used to assist in
the development of overseas partnerships and may undertake overseas delivery of teaching and related tasks. Whether
overseas or at their home, tasks could include quality assurance, preparation (including preparing course and module
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materials and setting of assessments), liaison with any in country staff, marking (including second marking and moderation
and liaison with external examiners) and student contact both whilst overseas and in the UK.
7.3.1 Adjunct Faculty Remuneration – overseas delivery
The budget holder may authorise a payment of an annual retainer of no more than £2000. The retainer is determined by the
principles outlined below and may be paid, subject to authorisation, in instalments. Note: it is recommended that this is paid
in 4 instalments – for further information and advice please contact Payroll.
The level of remuneration, which must be in line with University pay scales to ensure equity, should be set by the Head of
School or Dean setting up the appointment, taking account of the principles set out below. The level of remuneration will be
agreed by the Dean of the Faculty and notified to HR by the Manager for a contract to be put in place.
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Level of responsibility (e.g. module leader, partnership co-ordinator etc.)
Degree of disruption.
Destination.
Duration of visit.
Duration of travel.
Scale of teaching overseas (e.g. number of classes and students).
Responsibilities for quality assurance, preparation (including preparing course and module materials and setting of
assessments), liaison with any in country staff, marking (including second marking and moderation and liaison with
external examiners) and student contact both whilst overseas and while in the UK.
The individual should make claims for the hours of delivery, any claim must be authorised by the budget holder and forward
to HR.
7.3.2 Travel & Expenses
Adjunct Faculty appointments will receive paid expenses and subsistence as determined by the Business Travel Policy. All
receipts must be retained in order that expense claims can be processed.
7.3.3 Tax
Individuals will be liable to UK Taxation deducted from the payments.
7.3.4 National Insurance
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Class 1 NICs will continue to be paid and deducted from the payments.
7.3.5 Adjunct Faculty should be appointed only with appropriate quality control, including but not limited to a curriculum vitae and
references and, where appropriate, it may be necessary to hold an interview. Records should be kept of the appointment
process by the appointing Faculty.
7.3.6 When a member of staff is required to work outside the United Kingdom for more than one month the University has a
statutory requirement to provide them with details of their rights during the period of overseas employment including the
currency they will be paid in, the period they will be based overseas, additional allowances and arrangements for return.
7.4 Consultancy
It may be appropriate to contract an individual on a consultancy basis where a service delivery model is more appropriate
than an employment contract. Managers should note:
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A Consultancy Agreement will only be issued for the provision of expert advice, where the payment is scheduled
against clear deliverables/outcomes and not the passage of time, e.g. every month.
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One of the key determinants of whether work is considered to be self-employment (paid by invoice) or employment
(paid via the payroll) is the extent to which the individual takes the risk of the work, both in terms of insurance and
profit/loss. Consultancy could be either employment or self-employment, it can be undertaken by both firms and
individuals and individuals may be both self-employed and employed depending upon the nature of the work
undertaken.
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Procurement will provide advice and assist in the assessment of a consultancy. Ultimately the University is bound by
the decision of HMRC in this regard. All consultancy enquiries should be directed to consultancy@plymouth.ac.uk
7.4.1 Where a consultant is contracted in the overseas country please refer to Finance and Sustainability regarding VAT and for
further guidance.
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8. Managers Duty of Care and Employee Support
8.1
Support
Employees who travel or work abroad on University business will be supported by their line manager or a delegated
manager of appropriate seniority who will remain in touch with the staff member as required during the period the employee
is overseas.
8.2
Health & Welfare
The University has a duty, in so far as reasonably practicable, to confirm that the employee is medically fit for travel to and
work in the host country and to comply with any health standards laid down for entry. That duty also extends to ensuring that
the employee has received any required vaccinations and inoculations. This is particularly important as overseas travel may
impose additional health related risks.
Ensuring fitness of staff - Safety Policy Code of Practice: Off-site activities and fieldwork
The University has a responsibility to ensure (as far as reasonably practicable) the health and safety of staff, not only whilst
attending University but also when undertaking off-site activities. In the context of the Code of Practice, the University must
ensure that staff are medically fit to undertake their role in fieldwork, and must consider the implications of any medical
issues for the safety of other fieldworkers. The University will, therefore, undertake a travel health assessment for each
member of staff, at an appropriate level of detail, and, where needed, issue a Fitness to Travel certificate to the Head of
School or Directorate. Employees are also asked to provide, in confidence, to the fieldwork leader, information that would
need to be passed to a medical practitioner in the event of a medical emergency. Medical practitioners may include other
fieldworkers giving First Aid. The procedure is outlined in Appendix E of the Safety Policy Code of Practice: Off-site activities
and fieldwork.
Employees with a pre-existing medical condition or disability that could potentially worsen by undertaking the overseas
travel/activity should declare this to their line manager so it can be considered as part of the risk assessment process and
suitable support put in place to protect the traveller.
The University’s insurance requires that any pre-existing condition is subject to a doctors fit note and this is received before
the travel can place. Employees should contact their GP to arrange this, if any costs are incurred these will be covered by
the Faculty.
If employees knowingly travel to high risk areas they should follow the advice given by the Foreign office in relation to travel,
www.gov.uk/foreign-travel-advice. In addition the University insurers provide some information on individual countries and
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this can be found at www.businessclassassistance.com ACE access code 7796. Pre-travel advice can also be obtained from
insurers on 020 7173 7796 and follow the instructions.
Should an employee travel against the advice of their GP or the FCO there will be insurance implications, if the employee
has a medical condition it is recommended that they obtain a note from their medical practitioner to confirm they are fit to
travel. In such circumstances a decision will be required by the Dean or DVC for Academic Partnerships. The employee and
their manager should provide a report to the Dean/DVC. The report should include factors relating to the proposed travel
such as the nature and reason for travel, the level of the risk, the severity and recommendation from the FCO, details of any
medical advice and an outline of the insurance implications.
Further advice and assistance can be obtained from the University’s Occupational Health Service, contact details of which
can be found at: http://www.plymouth.ac.uk/services/occhealth
The NHS service also provide a wealth of advice on Healthcare abroad at:
http://www.nhs.uk/nhsengland/Healthcareabroad/pages/Healthcareabroad.aspx
For information on reduced cost health cover in EU countries by obtaining an ECID card, visit:
http://www.nhs.uk/NHSEngland/Healthcareabroad/movingabroad/Pages/Workingabroad.aspx
Employee Assistance Programme
Plymouth University has contracted the services of an independent provider which offers employees advice and links on a
range of subjects including working abroad. For more information visit the Employee Assistance Programme at Workplace
Options https://ear.powerflexweb.com/result.php?username=plymouth&password=employee&id=999&code=ear
8.3
Risk Assessment
All overseas work related travel and its associated work activity must be risk assessed in advance of the travel commencing.
A risk assessment should be carried out by the employee and their manager. One of the major areas in risk assessing
overseas travel is consulting the country specific safety advice given on the Foreign and Commonwealth Office (FCO) pages
www.gov.uk/foreign-travel-advice
Particular attention should be given to countries or areas where the FCO advise against ‘all’ or ‘all but essential travel’. No
member of staff is expected to travel to any country or area where the FCO has posted this advice, or where there are real
concerns about personal health and safety expressed by the FCO.
The FCO defines ‘essential travel’ as consular work, emergency humanitarian aid, not business or personal travel.
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The FCO advise all British Nationals even for short trips to subscribe to the Foreign & Commonwealth Office (FCO) travel
advice alerts from the travel advice section of www.gov.uk/foreign-travel-advice. The information employees provide can
then be used by the Local Embassy in the country they are visiting or the FCO to alert them to any relevant travel concerns
as well as contact them in an emergency.
If employees knowingly travel to high risk areas they should follow the advice given by the Foreign office in relation to travel,
www.gov.uk/foreign-travel-advice In addition the University insurers provide some information on individual countries and
this can be found at www.businessclassassistance.com Ace access code 7796. Pre-travel advice can also be obtained from
insurers on 020 7173 7796 and follow the online instructions.
Should an employee wish to travel against the advice of FCO there will be insurance implications and this should be detailed
in the risk assessment. Further information should be sought from Finance and Sustainability: Insurance and added to the
risk assessment. The final authority to travel should be agreed with the Dean of Academic Partnerships.
8.4
Insurance
The University holds insurance for standard work-related overseas travel activities carried out by its employees. Individuals
must ensure they are fully aware of the arrangements and requirements of the policy, extended holidays are not included
within the University’s insurance arrangements.
All insurance related enquiries should be directed to Finance and Sustainability: Insurance at insurance@plymouth.ac.uk
Safety information is also available through the ACE Travel Insurance arrangements with Red24 at
www.businessclassassistance.com Ace access code 7796.
Employees should be aware that any out of business high risk events or activities e.g. white water rafting or bungee jumping
are unlikely to be included in the insurance arrangements. These types of activities should be considered in any risk
assessment and individuals may be required to make their own personal insurance arrangements at their own cost.
Employees and managers should note the exclusions included in the Travel Insurance Policy: Exclusions
In the event that repatriation is required, the University will seek the assistance of its insurers.
8.5
Out of Hours Emergency Travel and Contact
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Key Travel has an out of hours emergency number which is operated between the hours of 17.45 pm and 08.45 am. Any
member of staff who needs travel assistance should call this number. Employees should state they are from Plymouth
University; Key Travel will be able to book emergency travel. The telephone numbers are:
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Within the UK 0203 130 9641
Outside the UK 00 11 203 130 9641
For emergency contact with the University, the first point of contact for an employee will be by e-mail or phone to the
employee’s manager. In extreme circumstances where an immediate answer is required out of hours then the employee
should contact the Security Lodge 24hour Control room on 01752 583333.
8.6
Travel and Expenses
Travel arrangements should be made with Key Travel. For links to process guidance notes, documentation and forms for
expenses follow https://intranet.plymouth.ac.uk/fands/intranet.htm Finance / Purchase to pay (p2p).
In view of the Bribery Act 2010 care should be exercised regarding the giving and receiving of gifts.
8.7
Recognition
Managers should discuss and give recognition, in respect of an individual’s contribution to international delivery, during the
Performance Development Review process.
8.7.1 Airport Lounge Passes
Key Travel have an account with Lounge Pass (http://www.loungepass.com/).
Passengers who hold a First or Business Class ticket will automatically gain access to that particular Airline’s lounge where
one is available. Most major airlines have or share airport lounges.
If an employee is travelling overseas on an Economy ticket and wishes to take advantage of the Lounge Pass arrangement
the employee may request Key Travel to book an Airport Lounge Pass.
Long term arrangements – posting staff overseas or employing staff based overseas
9.1
Introduction
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This section provides an overview of the main areas that should be considered when contemplating employing staff based
overseas or posting existing employees on an overseas assignment and outlines the process that should be followed.
Prior to employing staff based overseas a number of areas require consideration these include employment contracts, health
and safety, insurance and tax. General guidance relating to these areas is outlined below though the requirements tend to be
country specific. There are also a number ways that staff can be employed. Due to the complexity of employing staff
overseas it is important that advice is sought as early as possible to ensure that country specific considerations can be
identified and any additional costs related to these can be highlighted.
The Head of School should contact their HR and Finance Business Partners (BP) when developing a strategy to employ staff
based overseas, or post an existing employee on an overseas assignment, The Dean of Academic Partnerships should be
informed of the plans and details of the proposals taken forward to the DVC and Executive as appropriate. The HRBP will
liaise with payroll, tax and pension specialists as required to ensure that appropriate advice and guidance is provided. It is
important that advice is sought before any commitment is given to employing or posting staff overseas.
The Head of School and the HRBP should ensure that the employee is fully briefed on all aspects of overseas arrangements
before they depart from the UK. The details in this section cover the majority of considerations. A checklist from the
Leadership Foundation Guide to offshore staffing strategies for UK universities is included to provide further assistance can
be found in Appendix B.
If planning to employ staff overseas as part of a grant proposal and they are to be employed through a partner organisation
or other third party this may need to be identified within the grant application.
9.2
Options for employing staff overseas
There are a number of options for employing staff overseas:
University employees assigned or seconded overseasThis guidance predominately deals with the implications of basing employees who have been employed by the University
in the UK to another country. This could either be directly by the University or through a secondment to a partner
organisation. Normally these employees are paid through the UK payroll.
Employees on local terms and conditions
Another option is to employ individuals on local overseas terms and conditions and pay them in local currency. This could
be undertaken directly by the University or through a partner organisation. Where an employee is directly employed by
the University and paid in an overseas currency, the services of a payroll bureau or partner organisation would normally
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be utilised to facilitate the appropriate payment to the employee in overseas currency. The use of a bureau service will
incur additional costs. The University would also seek specialist legal advice to ensure that the contracts of employment
meet the requirements of the country.
Overseas based Consultancy / Self-employed contractors
A final option where a service is being provided is to enter into a contract for services with a self-employed contractor or
through a consultancy agreement. In this instance the individuals concerned would not be employees of the University.
This would require a specific contract for services to be drawn up. Please refer to Finance and Sustainability regarding
VAT for further guidance.
9.2.1 Decisions concerning working arrangements
The manager of the employee who will be taking up the post should consider the following areas and agreements must be in
place before the overseas posting takes place:
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The individual’s remuneration and how it will be paid
Agree any additional allowances (see 9.5.4 below)
The precise period of employment overseas
How the period would be brought to an end or altered at the request of the employee or the University
The duties of the employee
The normal working hours in the country concerned
The employees reporting manager
How the annual appraisal process will work
The effect of the absence on the individual’s career
How any on-going research work or interests would be handled
Who will take over the teaching duties in the UK
What time will be given before departure to prepare and pack
What time will be given to attend any country induction or language training programmes
The manager should also ensure that the following issues and their relevance in the country concerned are covered and
explicitly detailed:
 Intellectual Property Rights
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9.3
Patents and copyright
Human Rights and Equality and Diversity Policies
Civil code restrictions e.g. the use of alcohol
Visa and immigration requirements
Data protection
Application of HR policies in particular Grievance and Disciplinary policies
Health and Safety and Duty of Care
Exit strategy from the partnership commitment
Evacuation plan for employee and family in the event of civil unrest, medical emergency or a natural disaster
Repatriation in the event of death or medical emergency
Amended contract of employment, including employees statutory rights and how they may be affected
Briefing on the differences in culture and learning styles
Travel arrangements, including vaccinations and travel insurance
Posting UK staff overseas
Where an employee on UK terms and conditions is posted overseas they do not automatically lose their UK employment
rights. In addition they may gain additional employment rights based on the legislation of the country they are posted to. For
example, within Europe the Posted Workers Directive provides protection to workers being sent on assignments to other
European Union member states for up to a year to ensure that the terms and conditions of work meet the legal minimum of
the country to which they are posted. This includes hours of work, minimum pay and health and safety. This means that
employees could potentially be entitled to enhanced terms and conditions of employment while on assignment to another EU
state. While it is unlikely to be a significant issue for employees on University terms and conditions of employment it should
be noted that some European states offer significantly more generous maternity provisions than the current UK provisions.
The Equality Act 2010, the main UK discrimination legislation, is not explicit about its territorial scope. This means that
dependant on the specific circumstances this legislation may apply to staff based overseas. The University’s Equality and
Diversity Policy principles are therefore applicable regardless of geographical location.
When an employee is required to work outside the United Kingdom for more than one month the University has a statutory
requirement to provide them with details of their rights during the period of overseas employment including the currency they
will be paid in, the exchange rate applicable, the period they will be based overseas, additional allowances and
arrangements for return.
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9.4
Secondments
Where an employee is seconded by the University from the UK to a partner organisation overseas or a partner organisation
employs staff locally overseas and seconds them to the University, secondment agreements will need to put in place with
both the individual concerned and the partner organisation to clarify responsibilities of the University and the partner
organisation. This is to ensure that areas such as intellectual property rights and responsibility for health and safety are
clarified before the onset of the arrangement. It should be noted that the law of some countries does not allow secondment
of overseas staff into the country and staff must be employed by the local organisation.
9.5
Remuneration
When an employee is assigned overseas there may be tax and social security implications even if they continue to be paid
through the University payroll in the UK. The area around tax liability and social security is complex and country specific so
specialist advice will need to be taken. The template at 9.9 contains the information required for an assessment to be
undertaken. This should be completed by the recruiting / line manager at the earliest opportunity and forwarded to the
relevant HRBP who will consult with Payroll and Tax experts.
Any salary uplifts, incentives, bonuses or remuneration allowances should be discussed between the Head of School and
the HRBP who will present the rationale and recommendation to the Faculty Dean for agreement and the Dean of Academic
Partnerships for information. The HRBP will provide advice and guidance on the remuneration package to ensure there is a
consistent approach to pay across the University and appropriate to the country of relocation.
There are some general areas for consideration:
9.5.1 Tax and Social Security (National Insurance) Implications
When an employee is paid in the UK and is working overseas they may remain liable to pay tax and social security on their
earnings paid within the UK. This will depend on their residency status. The employee and University may also become
liable for tax and social security in the country that they are working. The rules that govern tax and social security are
different in each country. This means that an individual could be liable to pay tax in a specific country but not the social
security and vice versa. The University is responsible for ensuring that appropriate tax and social security contributions are
deducted and paid to the appropriate authorities in both countries.
Where an employee is liable for tax in both countries an agreement called a double tax treaty may be in place between the
countries that allows the employee to pay tax in one country. These agreements are country specific and advice will need to
be taken from the University’s tax advisor in relation to specific cases.
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Where an employee is liable to pay tax outside of the UK the University may need to procure specialist services to calculate
the appropriate tax and facilitate payment of overseas taxes. This is likely to result in a cost to the Faculty/School employing
the individual. It may also be the case that in some instances the tax and social security costs in the overseas country are
more favourable than the UK allowing for savings to be made.
9.5.2 Local Taxes/ Company and accounting registration
Employing staff overseas may result in the University creating a permanent establishment in another country. As a result the
University could potentially be subject to local tax filings and payments, in addition to local accounting filings. For example it
may be the case that by employing a single member of staff, who performs their duties for the University in another country,
the University would be required to file audited annual company accounts, pay corporation taxes and social security
contributions in order for the employee to legally work within the country.
Failing to do this could expose the University to the risk of prosecution and financial penalties. The administration cost of this
set up and requirement to procure country specific advice will need to be taken into account when this applies. This would
result in a cost to the Faculty/School employing the member of staff.
9.5.3 Pensions
There may be implications for eligibility to join specific pension schemes for staff based overseas.
1) Local Government Pension Scheme – If the individual will be carrying out the same role, is still being paid by Plymouth
University and therefore continuing to fall under HMRC regulations in terms of tax and NI deductions, they will normally
be still be eligible to remain in the LGPS.
2) Teachers’ Pension Scheme – If the individual will be carrying out the same role, is still being paid by Plymouth
University and therefore continues to fall under HMRC regulations in terms of tax and NI deductions, they will normally
still be eligible to remain in the TPS. If it is a period of secondment, then in order to remain eligible, both the employer
and the terms and conditions must remain the same as when in the post they were in immediately prior to beginning the
secondment and the member must embark on the secondment with the intention and ability to return to their substantive
post.
3) NHS Pension Scheme - NHS staff working overseas may be able to maintain their NHS Pension Scheme (NHSPS)
membership for their period of overseas work. Separate arrangements exist for those members on unpaid leave and for
those who have resigned from their NHS post. NHS membership can only be maintained for a limited period and where
the member has given an undertaking to return to the NHS. This is only for guidance purposes and it is advised that any
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interested individuals must contact the NHS Pension Agency for more detailed information considering their personal
circumstances or any changes in regulations near the time.
4) Universities Superannuation Scheme (USS) – If employees are permanently based in Europe they are not eligible to
be members of the USS pension scheme. Those who are posted on a temporary assignment or secondment may be
able to continue to be a member of USS if the following applies: it is for a limited period (generally no more than 5 years);
if they were employed by Plymouth University in the UK prior to the commencement of the secondment; if they will return
from that secondment to work for the employer in the UK; or if they will fully retire directly from that secondment.
Exceptionally, this period may be for longer than 5 years, however the USS must be informed and approve the absence
in advance of the individual leaving the UK. Employees who are based in non EU countries can remain a member of the
USS pension scheme.
9.5.4 Additional allowances
In some specific circumstances it may be appropriate to provide additional allowances to staff who are sent overseas on a
long term assignment. This may include return travel from and to the UK, relocation expenses and additional living
expenses. Any additional allowances should be discussed with the relevant Head of School and HRBP before any
commitment is made to an employee.
For guidance:
1) Disruption allowance
2) Travel to and from the UK for the employee
3) Travel to and from the UK for spouse
4) Travel to and from the UK for dependent children
5) School fees for dependent children
6) Accommodation allowance
7) Settling in allowance
8) Relocation and baggage allowances
9) Pre-departure health screening or counselling to be provided
10) Health, medical and accident insurance to be provided
11) Provision of transport allowance
12) Local holiday allowances to be in line with normal university policy plus, if applicable, local public holidays
13) Access to professional staff development opportunities
14) Allowance to cover costs of renting UK accommodation
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The manager should ensure that the additional allowances are agreed prior to the commencement of the assignment and
should ensure that the employee is aware that personal incidental expenses will not be paid in addition to the allowances
agreed for the assignment.
Note: Family Travel - an employee must be out of the UK and working abroad for more than 60 days continuously in order to
receive tax relief on family travel for spouse, civil partner and/or children travelling from the UK. Tax relief is only allowable
on two outward and return journeys in each tax year for each member of the family.
9.6 Health and Safety
Prior to an employee being employed overseas a risk assessment should be carried out by the manager to ensure that any
risks are identified and where appropriate, steps are taken to mitigate these. Action will also need to be taken to ensure that
the University complies with any local legislative requirements relating to Health and Safety. A more detailed risk
assessment must be undertaken for assignments that will involve greater risks, including postings to destinations/areas
where the Foreign & Commonwealth Office advises against travel (or ‘all but essential’ travel), or where the planned
activities are deemed to be potentially hazardous.
Where staff are employed through a partner organisation or seconded overseas it is important to ensure that the
responsibilities of both the University and partner organisation for the Health and Safety of the employee and compliance
with local legislative requirements are clarified, in an agreement, prior to staff commencing employment. It is desirable that
where a partner organisation has country specific Health and Safety expertise that this should be utilised.
Where an employee based overseas is directly employed by the University it may be necessary to procure specialist Health
and Safety advice to ensure compliance with relevant country specific requirements.
9.7 Insurance check
Insurance requirements for staff based overseas will be affected by the period of time that they are based overseas and the
country within which they are based. It is essential that appropriate insurance is arranged through the Insurance section of
the Finance and Sustainability and that this is in place prior to the employee commencing work overseas.
Where an employee’s normal base is the UK and they are sent on assignment overseas for less than twelve months cover
will normally be provided through University Travel Insurance policy. While this provides emergency medical cover it will not
cover routine medical costs, extending the medical cover should be discussed prior to any travel taking place. If an
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employee is required to travel from their overseas base to a country outside of the UK this may not be covered by the
University Travel policy and advice should be sought from the Insurance section prior to travel.
An additional premium is charged by the University Insurers where an employee is planning to be overseas for more than
twelve months, or if they are likely to be participating in any hazardous activity. This cost needs to be met by the
Faculty/School. Failure to advise the Insurance section of extended stays or hazardous activities may result in the cover
being deemed invalid by the Insurers. It should be noted that this may also apply to travel to areas that the Foreign Office is
advising against visiting for "all but essential travel".
There may be requirements within specific countries for the University to have additional insurance, e.g. in the United States
the University would require to hold workers compensation cover. This will be assessed on a case by case basis by the
Insurance and Risk Section.
9.8 Working Permissions / Visa
Working permissions or a Visa may be required by employees in order to work overseas. This will depend on their nationality
and on the country in which they are based.
9.8 Data Protection
It should be noted that under the Data Protection Act where personal data is transferred out of the European Economic Area
(EEA) the University must ensure that the recipient country provide adequate level of protection for the data and that the
data subject is aware that their personal information will be sent outside the EEA.
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Appendix A: Long term overseas worker assessment – Basic facts template
This assessment will help to inform further discussion and decisions regarding an individual circumstances and how that is applied
their overseas assignment.
1
In which country is the individual a national?
2
In which country is the individual resident?
3
How long has the individual lived in the country of residence?
4
On what date will the individual arrive in the UK/host country?
5
What period(s) is the individual likely to spend in the UK/host country (from MM/YYYY
to MM/YYYY)?
6
What periods has the individual spent in the UK / host country in the 4 years prior to the
start of this assignment/visit?
7
Will the individual be accompanied by a spouse/children/partner? If so, who will
accompany the individual?
8
Which entity employs the individual?
9
Which entity will pay the individual during the work/assignment period?
Will there be a recharge of the costs between the foreign entity and the UK/host entity?
10
In which country will the individual receive his salary/compensation? e.g. into a UK or
non-UK bank account?
11
Will any additional benefits be provided (e.g. living allowance, accommodation, etc.)? If
so, please list the benefits to be provided and the name of the entity that will provide
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them/bear the cost? e.g. pension provision
12
If accommodation is provided, is the rental lease between the landlord and the
company or the individual?
Please also confirm the length of the lease period.
13
What type of work will the individual do during the assignment period? e.g. teaching,
training, research, etc. Please provide a brief description
14
Does the individual have a work permit/visa for entry into the UK/host country? What
visa/work permit has been obtained?
What is the validity period of the visa/work permit?
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Appendix B: Checklists – A guide to offshore staffing strategies for UK universities
This checklist of questions brings together the findings and key messages from this study in a form that can be used by managers
and staff about to embark on offshore activity. It is in three parts:
1) for institutional policymakers and managers
2) for human resource managers
3) for academic staff
NB This checklist is principally for those going abroad for an extended period. However, many of the items shown will also apply to
short-term visits, although in such cases short-term accommodation, subsistence and per diem payments would have to be
considered. The checklist will also apply to international appointments, except for those issues relating to work at the home
university.
1) Topics for institutional policymakers
a Is there a strategy setting out how the offshore activity will be staffed in the first five years?
b Does this include consideration of the short- and long-term use of home campus staff, of locally recruited academic staff
and of international staff? Is the mix of such staff expected to change in the five years?
c Have the implications of this strategy been discussed with the faculties concerned and is there support for it?
d Have the strategy and its implications been fully discussed and agreed with the overseas academic partner(s)?
e Do the university’s present policies on UK staff mobility overseas need to be reviewed?
f Are there policy guidelines on pay and benefits for UK staff serving offshore for short- and long-term engagements?
g Have staffing factors been fully considered in any exit strategy for the offshore activity?
h Who will take all decisions relating to staffing the activity?: The UK management?; The joint venture/partner?; Or a
management board of a self-contained campus?; Or a mixture?
i If the decisions are taken in different places for different types of staff, is there any mechanism for coordination?
j Is there a policy relating to research while offshore? Will all categories of academic staff be given any undertakings with
regard to the prospects of conducting such research?
2) Topics for human resource managers
a Does the UK standard academic contract have anything to say about staff working overseas? If mobility overseas is part of
the standard contract, will the university accept family reasons for not wanting to go?
b Who will develop the contracts for those nationals and international academic staff employed to work offshore? Who will
employ them? Will they all be employees or is it better for some to move to a consultancy status?
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c Has the university access to reliable and up-to-date sources of information on employment legislation and employment
issues in the country and state/province concerned? Is the legislation on settling contractual disputes on employment
matters understood?
d Under which country’s laws will the contracts for non-UK staff and long-term UK staff be written (where a choice is
possible)? Will a UK employee’s statutory rights (for example, relating to unfair dismissal) be protected by the laws of the
host country?
e Is there a policy on salary uplifts, incentives or allowances for UK staff working overseas for short term and long-term
stays? Will any bonuses or ‘13th month’ payments be made?
f In what country and in what currency will salaries be paid? Will any adjustments be made with regard to cost of living or
exchange fluctuations?
g Has a policy on tax liabilities been agreed for those UK staff working overseas for more than 183 days, which takes the
liability to local tax into account?
h What reporting obligations are there in the country concerned regarding the recruitment and employment of UK, national
and international staff? Has the university a competent partner who can advise on the requirements of all the national
bureaucracies?
i Have guidelines been developed on the following salary-related issues: status with regard to UK pension schemes, liability
to UK national insurance and equivalent deductions in the country concerned, allowances for sick leave, compassionate
leave and maternity/paternity leave, and the basis for awarding annual increments?
j Have guidelines been developed on the following benefits that might be applicable for the various categories of staff: travel
to/from the country for the staff member and family travel home on leave for staff member and family number of children to
which this applies
 school fees for children
 provision of accommodation or an accommodation allowance
 settling-in allowance
 relocation and baggage allowances
 pre-departure health screening or counselling
 medical and accident insurance
 provision of a car or a transport allowance
 local holiday allowances
 access to professional staff development opportunities
 while offshore
 employment assistance for a partner in the country
 support with renting the staff member’s accommodation in the
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 UK to third parties.
k Has the department or faculty decided on the following: the precise period of employment offshore how this would be
altered or brought to an end at the request either of the staff member or the University
 what the duties of the staff member are
 what the normal hours of work are in the country concerned
 to whom he or she would report professionally how any annual appraisal process would work
 the effect of the absence abroad on the individual’s career
 how any ongoing research work or interests would be handled
 who would take over the teaching duties in the UK
 what time would be released before departure to prepare
 and pack
 what time would be released to attend any country induction or language training programmes
 is the staff member’s status and role on return to the UK fully understood and not diminished by the period
overseas.
l Has the university considered the following other issues and their relevance in the country concerned?:
 intellectual property rights
 patents and copyright
 human rights and equality/diversity policies
 civil code restrictions (for example, on the use of alcohol)
 visa and immigration requirements
 the applicability of existing grievance and disciplinary procedures (and appeals), data protection issues in the
country?
m Has a risk assessment been carried out to ensure that the university has complied with its ‘duty of care’ to employees
working overseas?
n Is there an exit strategy from the partnership commitment and an evacuation plan for staff members and their families in
the event of civil unrest or a natural disaster.
3) Topics for staff members
a Have you got a contract for your time overseas that covers all the points listed above in 2(i)? Are you aware that your
statutory rights under UK employment law might be affected by the laws of the country you are going to?
b Have you discussed all the points in 2(k) with your head of department and got satisfactory answers to all the points? If
not, have you resolved any issues with the human resources department?
c Have you been informed about how the topics in 2(l) are treated in the country where you are going?
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d Have all the travel arrangements been made by the university to your satisfaction, including vaccinations and travel
insurance?
e Have you been fully briefed on the differences in culture and learning styles in the institution where you will be working?
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