Staff based overseas

Staff choosing to work overseas - potential implications

Recruitment & retention

The HEI’s recruitment and retention strategy should be considered, to decide whether moves overseas are to be encouraged and, if so, for whom. Care should be taken about setting unwanted precedents.

Employment contract

The contract might require staff to live a certain distance from campus and/or to inform the HEI of any change of address.

Pensions

USS is not an authorised cross border scheme and is prohibited from accepting contributions from an employer that has a member of staff that is subject to the social and labour laws relevant to the field of occupational pensions of an EEA state other than the UK.

IP Security

UUK guidance issued last month said that the number one priority for keeping your overseas Intellectual Property secure is to know where your staff are.

Healthcare access

If employees are not (and have not in the past) paid into the country’s social security system, they may not be able to access healthcare in that country. This can be especially costly.

Immigration & visas

If the employee is not a national of the country they are working in, they will need to have appropriate visas in place to allow working in that country. Countries have the right to expel an individual working without a proper visa.

Employment related taxes

Principle rule to remember is you pay where you work. If you are working overseas without checking the tax position or getting prior agreement that you can continue to pay social security in your home country, the host country is going to want their share. The 183 day rule is often a myth...

Permanent Establishment

An employee working from an overseas ‘home’ may inadvertently cause their university to create a permanent establishment in that country. Every country has different rules, but the university will have to register in that country and likely pay corporate, sales and payroll taxes.