The purpose of this guidance is to provide some clarity on appointments of staff to work in non-UK countries.
For the majority of appointments, there is an expectation that staff will have a permanent employment base in the UK. However, in exceptional circumstances there may be a requirement to make an appointment where the staff member will be employed in a country other than the United Kingdom. In these instances approval must first be given by the relevant Dean for academic departments or by the Registrar and Secretary for professional support directorates, the Dean having first obtained advice from HR.
There are a number of key issues to consider when contemplating employing staff to work outside the UK, which are listed below. This includes a number of important financial and contractual issues which must be considered to ensure that the University is compliant with its tax and other legal obligations.
Due to the complexity of employing staff in a non-UK country, it is important that advice is sought during the planning stage to ensure that country specific considerations, particularly on issues such as tax, social security and pensions can be identified and that any associated costs can be budgeted for by the recruiting department / directorate. Costs may include seeking external expertise on tax and social security issues of someone living outside the UK which is typically £5,000 to £6,000 per case as well as monthly costs of running a "shadow" payroll. Such advice should be sought from the HR Adviser in the first instance.
The University must ensure that all legislative requirements are considered and appropriate advice taken where necessary, before any commitment is given or any terms are negotiated with the employee.