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Determine type of move

The employer must decide the terms under which the employee should be taken on in the UK. This can range from an assignment through to direct local hire. An assignment usually means that the employee retains some connection with his home country, from a continuing employment relationship with his home employer through to on-going payments into the overseas social security or pension arrangements. The employee may be compensated for the move overseas with relocation costs reimbursed by the employer. He may also receive additional support, with his employer paying for costs in the UK such as accommodation and schooling, and / or he may be given a cost of living allowance.

In the case of an assignment, the employer should consider at the outset how long the assignment is expected to last and the cut-off point, particularly if paying out significant costs relating to the assignment.

Determine remuneration package

The employer needs to consider the employee’s remuneration package. For a local