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Grievance and disciplinary issues – An employer needs to state who the employee should go to in the event of a grievance issue; will it be the normal line manager or the boss in the new country?

Training – An employer needs to decide whether their employee is subject to continuing professional development obligations.

2) Whether the employee is remaining with the current employer, or transferring to the Host employer, the employment contract will need to be amended.

An employee will expect continuous service with the current employer to be preserved and this needs to be stated in the contract to avoid disputes.

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They also need to decide whether these obligations can be suspended when working in the new country and, if they cannot, will this involve them travelling back to their original workplace to fulfil training obligations? An employer must carefully consider, and make clear in the contract, any changes in tax procedures that will occur when working in the host country.

Clawback Provision – An employer needs to consider what happens if an employee moves to a competitor firm once he arrives in the new country. Will the employer deduct the tax in the source country?

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