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SPIEGEL:
Ms. Yakhloufi, as a lawyer, you specialize in international employee assignments.
What do I have to look out for in the employment contract if my employer wants to send me abroad?
Yakhloufi:
In such a case, a secondment contract is usually drawn up, in which the conditions of the stay abroad are regulated.
The employment contract in Germany usually remains in effect and is suspended for the period of the foreign assignment.
The conditions themselves must be negotiated individually.
In many companies, however, there are already posting guidelines in which the assumption of costs and the conditions are specified.
SPIEGEL:
What costs are usually covered by the employer?
Yakhloufi:
That varies greatly from person to person and depends on whether the company in question has secondment guidelines.
As a rule, the move, annual flights home for the whole family and supplementary health insurance are paid for.
SPIEGEL:
But the employer is not obliged to do this?
Yakhloufi:
If the posting abroad is in the interest of the employer, then the latter has to reimburse the employee for the costs incurred, such as travel expenses.
But the contractual agreements are important – and there are no rigid rules as to what needs to be favored.
As with the salary interview, everything can be negotiated.
SPIEGEL:
And that also applies to health insurance?
Yakhloufi:
Health insurance is typically a branch of social security, and the so-called territorial principle applies here, which means that the social security system of the country of assignment is applied - unless there is a legal provision that provides for a different regulation, such as an EU Regulation.
Health insurance benefits therefore depend on how the health insurance system is structured in the respective country.
In Singapore, for example, foreigners are only covered by the healthcare system if they have “permanent resident” status, and in the US there is no statutory health insurance in the traditional sense.
This can be a starting point for negotiations with the employer if certain services are desired.
SPIEGEL:
Won't I stay in German social security?
Yakhloufi:
It's a complex issue.
If you are posted within Europe, you can apply to continue paying your social security contributions in Germany.
In the case of third countries, it depends on whether there is a social security agreement with Germany.
There is an agreement with the USA, for example, but it does not cover unemployment insurance, for example.
The same applies here: If in doubt, it is better to ask an expert.
SPIEGEL:
What if I only notice on the spot that certain costs are much higher than in Germany.
Can I then renegotiate?
Yakhloufi:
That depends on the individual case.
In principle, what is written in the secondment contract applies – it cannot be easily changed afterwards.
SPIEGEL:
Will my salary be paid in euros or in the respective national currency?
Yakhloufi:
Here, too, it depends on what you have agreed with the employer in advance.
If you want to receive your salary in the local currency, you should also consider currency fluctuations and state in the secondment contract how these are compensated so that you don't suddenly have less money if there is a drop in the exchange rate.
SPIEGEL:
In which country do I have to pay taxes?
Yakhloufi:
That depends on the individual case and cannot be answered in general terms.
A tax assessment depends on a variety of factors, such as the number of days worked in the country in question and the provisions of any double taxation agreement.
The topic can become very complex, if in doubt you should consult an expert.
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SPIEGEL:
Which public holidays apply to me abroad - the German ones or those of the respective country?
Yakhloufi:
As a rule, the public holidays apply where the employee fulfills his or her work obligations.
SPIEGEL:
In countries like Thailand there are more than a dozen public holidays, but local employees usually only have ten vacation days per year.
Can my German employer then also reduce the number of vacation days?
Yakhloufi:
No, the number of vacation days that was agreed in your contract or in the additional agreement concluded for the period of the stay abroad applies.
In Germany, 20 paid vacation days per year are the legal minimum for a five-day week, but 30 days annual vacation is also common in many sectors and professions.
SPIEGEL:
Does that mean that in Thailand I'll have more than 40 days off a year at best?
Yakhloufi:
Yes.
However, experience shows that employers do check in advance how many public holidays and vacation days are customary in the respective country and regulate this accordingly in the supplementary agreement.
SPIEGEL:
What if I don't like it abroad and I want to come back earlier?
Yakhloufi:
If you want to break off a stay abroad prematurely, you need good reasons.
Just saying: I don't like it in the country or I don't enjoy the work is not enough.
You could be accused of refusing to work.
My tip: look at the job abroad before signing a secondment contract.
Many companies also offer so-called look-and-see trips, where employees can get an idea of the situation on site with the whole family.
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SPIEGEL:
What if the employer agrees to an early return to Germany - do I then have a right to my old job?
Yakhloufi:
In that case, you basically have a right to return, but you don't have a right to the same job or, for example, the same office.
If your employer can no longer offer you your old job, he must look for a suitable alternative that matches your qualifications.
This also applies if you do not end your assignment abroad early, but come back as planned.
SPIEGEL:
Does that mean that if I had a managerial position before the stay abroad, will I get one again afterwards?
Yakhloufi:
No, it's not that simple.
A position is not considered inferior simply because there is no managerial responsibility.
What is considered adequate must be considered on a case-by-case basis.
SPIEGEL:
As a lawyer, you have accompanied many international employee assignments.
In your experience, what are the typical pitfalls?
Yakhloufi:
The issue of residence rights is often underestimated.
It can happen that a decision is made at short notice that an employee should be sent abroad.
It is often misunderstood that as a rule at least three months should be planned for obtaining a work visa.
SPIEGEL:
Can I do the paperwork for this during my working hours?
Yakhloufi:
If the employee applies for the visa for the foreign assignment himself with the employer's consent, this should probably be done during working hours.
However, a large number of companies have their own secondment management, which takes care of work visas for employees, among other things.