Working At Home and Abroad


"The relocation of staff abroad can provide an unrivalled experience for employees and practices and skills learnt can give a business a dynamic edge over competitors on their return"

Being flexible during testing economic times is vital for all businesses to survive and remain commercially competitive. The ability to relocate employees abroad on a permanent or temporary basis can add volumes to a company’s strategy and vision, as well as helping to resource subsidiaries with trained and skilled employees.

The relocation of staff abroad provides unrivalled experience for employees. The different methods, work practices and skills used in other countries can be fed back to the employer on return, giving that business a dynamic edge over competitors.

There are a number of different legal arrangements that can be used to best suit the parties. However, what works best for a multi-national may not suit a smaller business and a different arrangement can be put in place to suit the business needs. Factors relevant to both the business and the employee should be taken into account including:

  • Is there a clause in the employee’s contract of employment permitting transfer or a secondment abroad?
  • is a work permit required?
  • Will the employer change with the transfer? Does issuing a new contract of employment suit or would a secondment arrangement allowing control to remain with the home country be a better option?
  • Employment rights differ depending on the country. Employers must be aware of practical issues such as changes in entitlements to holidays, working hours, local public holidays etc.
  • Depending on the host country or duration of the transfer tax planning attractive to both employer and employee may need to be put in place

While the above covers some of the more basic points in relation to transferring an employee abroad or into Ireland, there are many more equally important factors which should be taken into consideration. The most important however is that there is complete understanding between the employer and employee as to the nature and effect of the transfer. Detailed consideration of all the issues prior to transfer will give the employee certainty and security whilst allowing the employer flexibility and to control matters. If planned well it will enable the employer to secure the best out of the employee while abroad and when they return home

Anne Lyne