Expatriation allowance
The expatriation allowance is in employment relationships and service relationships a bonus , the workers during the posting to abroad in addition to their regular salary from the employer is paid.
General
The globalization has also led to jobs shifted abroad or there by companies with registered office to be re-created in Germany (as a subsidiary , branch , subsidiary ). You can choose to fill these foreign jobs with local or German employees . If these jobs are filled by workers previously employed in Germany, the employer will have to offer higher wages in order to improve the attractiveness of foreign jobs for a function comparable to that in Germany . The difference between domestic and foreign wages is called the expatriation allowance.
This expatriation allowance on the one hand the special effort of the employee for living abroad (possibly higher price levels ) and also one for the employee motivation to opt for a stay to be outside of its home country.
species
A distinction must be made between simple foreign allowances, which are paid as a flat rate for additional meals and accommodation costs , and foreign allowances in the broader sense . The latter contain purchasing power compensation, which is intended to compensate for differences between the cost of living compared to other countries (see purchasing power parity ) and can take rental costs , tax differences and social security into account. Components are also a mobility supplement and / or a hardness allowance ( English Hardship ), the additional workload intended to alleviate.
Legal issues
The expatriation allowance is regulated in a specific posting contract which, as part of the employment contract, regulates the working conditions of the stay abroad . In addition to the amount of the expatriation allowance, there is provision for it to be terminated in the event that the employee returns to Germany. When working within the European Union, there is a noticeable tendency to no longer grant the foreign allowance and to regard the EU as domestic.
In the public sector , the foreign surcharge for civil servants , soldiers and judges , which has been in effect since August 2006, includes a rent subsidy , purchasing power compensation and a foreign use surcharge . With the foreign allowance are material overhead and general and employment -related intangible loads of common usage are paid abroad ( § 53 para. 1 BBesG ). A rent subsidy can be granted in accordance with Section 54 (1) BBesG, purchasing power compensation may also consist of discounts ( Section 55 (1) BBesG; if the monetary value is more favorable ), and the foreign use surcharge relates to use in the context of a humanitarian and supportive measure ( Section 56 BBesG ). This also includes Bundeswehr deployments abroad . The very detailed civil service regulations are often a model for regulating the foreign allowance in the private sector .
Individual evidence
- ^ Walter Niehoff / Gerhard Reitz, Going Global - strategies, methods and techniques of international business , 2001, p. 291
- ↑ Katja Gelbrich / Stefan Müller, Handbuch Internationales Management , 2011, p. 104
- ↑ Torsten Kühlmann, Employees Abroad , 2004, p. 66
