/ EMPLOYEES WORKING OUTSIDE THE UK
CHECKLIST A – FOR EMPLOYEES WHOSE ENTIRE WORK TAKES PLACE OUTSIDE THE UK / Form PD109
1 / College/Service
2 / Job Title
3 / Name of employee (if known)
4 / In which country will the employment be based? (The “host country”)
5 / Work location in host country (eg home; host university, etc
6 / What type of work will the individual do during the assignment period? Egresearch (statehow funded and whether in the public interest or for commercial benefit), teaching etc. / Please provide a brief description:
7 / Does the University require the individual to work in the host country or is this a personal choice? / YES, the University does require the individual to work in this country
NO: please provide further details:
8 / Will the appointment spend the entire duration of their [fixed term] employment in the host country? / YES
NO: please provide:
Start date:
End date:
Expectations regarding location after the time in this country ends:
9 / Will the appointment receive his/her salary into a UK or non-UK bank account (in the host country)?
See note 2 below. / Pay salary into a UK bank account in sterling
Pay salary into a bank account in host country in the currency of the host country
Other:
10 / Will any additional benefits be provided - eg travel, subsistence (over and above the provisions of the University’s Expenses Policy), living allowance, accommodation[see note 9]? / NO
YES: please provide details of the additional benefits to be provided:
11 / Will the individual be making trips to the UK for business reasons during their employment? / YES: please provide details (dates/duration/frequency):
NO
12 / What is the appointee’s nationality?
13 / Does the appointment live in the host country? / YES. Please state how long has the he/she has lived in the host country
NO. Please state the country in which he/she is resident
14 / Does the individual require and hold a work permit/visa for entry into the host country?
(Subject to the laws of the host country, it is the employee’s responsibility to arrange a visa if needed for the host country.) / NO. Please provide reason:
YES. Please state:
What visa/work permit has been obtained?
What is the validity period of the visa/work permit?

Notes

  1. Pending clarification of the above questions, the University will apply UK income tax and UK National Insurance deductions and make payments in Sterling. It will generally take at least two weeks to receive professional advice.
  2. The University’s standard terms and conditions of employment and remuneration will also apply. University salaries are in Sterling and the contract of employment will state a salary figure in Sterling.

Where it is agreed that payment will be made in a different currency, arrangements will be made with a third party agency to convert the Sterling figure into this currency at an exchange rate determined in accordance with the contract between the University and the agency, which will fluctuate from time to time. This will mean that the payment received by the employee based overseas may vary from month-to-month.

Any conversion costs and other administration costs charged by the agency will be met by the employing College or Service.

  1. The employee will automatically become a member of the relevant Pension Scheme. It is unlawful to induce an employee to opt out of the pension scheme. [CHECK USS RULES].
  2. For employees whose entire work takes place outside the UK, there will generally be no liability to pay UK income tax or national insurance and the following HMRC codes will be used:UK Tax Code: XX; UK National Insurance Code: XX.
  3. However, there will be a responsibility to pay income tax and employer and employee social security contributions in the host country, in accordance with the legislation of the host country. The University will arrange for the third party agency to comply with the relevant statutory duties on behalf of the University. Administration costs charged by the agency for this service will be met by the employing College or Service.
  4. Exceptionally, where the employee is a normally resident of the UK, there may be a liability to UK taxation/national insurance. In these circumstances, HR Services will check whether the UK has a ‘double taxation’ treaty with the host country. It may be necessary for the employee to apply to HMRC for relief from UK tax under the relevant treaty. Tax may be deducted unless and until the employee has provided to the University valid documentary evidence of relief. Where specialist tax advice is necessary, the costs will be met by the employing College/Service.
  5. University of Exeter contracts of employment are subject to English Law. This means that the employee will have the usual UK employment rights relating to Working Time Regulations (including holiday pay), maternity, redundancy, equal pay etc. They may also have rights under the employment law of the host country.

The University’s duties under the Health and Safety at Work Act will also apply to the overseas employment. The employing College/Service should undertake a workplace assessment or risk assessment for the oversea work. Further information can be found at

The employing College/Service should be mindful of these legal risks when agreeing to employee someone outside the UK. Where specialist legal advice is necessary, the costs will be met by the employing College/Service.

  1. The employing College/Service should contact the Insurance Office to ensure that the overseas employment and any associated risks relating to the duties of the role or the location are covered: email .
  2. If accommodation is provided, please state (a) whether the rental lease between the landlord and the employee or between the landlord and the University; and (b) the length of the lease period.

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