The University of Bath’s contract of employment normally requires employees to work in the UK. However, as part of the University’s commitment to academic excellence in education, research, and innovation, we recognise that in some cases, overseas working can support the University’s mission and strategic priorities, particularly in relation to Global Impact.  

1. Purpose

This procedure sets out the framework for enabling overseas working arrangements, ensuring they are compliant with overseas regulations (including immigration, tax, social security, employment law, insurance, data security, export controls, and health & safety), carefully considered, and aligned with the University’s mission and values.

The global environment makes these matters inherently complex and presents significant risks for both individual employees and the University. It is therefore essential that this procedure is followed in full and that advice is sought at the earliest possible stage.

This procedure does not apply to employees based at, or working through, a University Transnational Education (TNE) Joint Institute overseas. Separate arrangements and approval processes apply to these staff members.

2. Definitions

2.1. Business Reasons: Professional activities required as part of an employee’s role e.g. secondments, fieldwork, sabbaticals, conferences.

2.2. Personal Reasons: Non-work-related circumstances, such as needing to live overseas for family or lifestyle reasons.

3. When you need to use this procedure

3.1. Overseas work for 60 calendar days or more in one overseas country

If an employee (whether full-time or part-time) is requesting to spend 60 calendar days or more in a 12-month rolling period in a specific country, then they must make a request through this procedure. Please note: all time spent overseas, including annual leave, counts toward this threshold. For details on associated costs, see Section 14.

For overseas work cases of less than 60 calendar days in any 12-month rolling period, see Section 4.9.

3.2. Sponsored visa holders

All employees holding a UK sponsored visa (e.g. Skilled Worker) must submit an overseas working request under this procedure, regardless of duration. Sponsored workers must request approval from the Staff Immigration Team (hr‑visas@bath.ac.uk) before any departure from the UK, including single‑day absences, to confirm visa conditions and to allow the University to meet its statutory reporting and record‑keeping duties as a licensed sponsor.

For further details on sponsored worker and employer responsibilities, see Section 8.2.

4. Eligibility and scope

4.1. Key principles

• Working overseas creates legal, tax, and regulatory risks for both the University and the employee
• These risks can be costly and must be assessed before approval is given

4.2. When this procedure applies

This procedure applies when you will spend 60 calendar days or more in one overseas country while continuing your University employment. Examples include:

• Business related overseas work (secondments, fieldwork, conferences)
• Recruiting staff who are based overseas
• Approved sabbatical, study leave, or career breaks
• International work as part of University projects or funded research
• Overseas working for exceptional personal reasons
• Extended paid leave where you continue to receive University income (e.g. sabbatical, parental, sick leave)

4.3. Business related overseas work

Working overseas for 60 calendar days or more for business reasons requires prior approval. This is because it may trigger overseas payroll, tax, and other compliance obligations.

Employees must submit an overseas working application so risks, costs, and compliance requirements can be assessed.

4.4. Personal reason overseas work

Remote overseas work for personal reasons for 60 calendar days or more is normally not permitted, as it may also require overseas payroll and compliance measures.

Exceptional cases may be approved but must follow the formal process outlined in Section 11.

4.5. Interaction between personal and business travel

Time overseas for personal reasons may limit eligibility for further business related overseas work in the same period.

4.6. Activities that carry additional risk

• Teaching or signing contracts from another country may be treated as carrying out business on behalf of the University and can increase the risk of Permanent Establishment (PE)
• Employees must seek advice from the Global Mobility Manager before undertaking these activities

4.7. Independent advice

• The University will follow guidance from its appointed advisers, and employees must comply
• Employees may seek their own legal, tax, or immigration advice (at their own cost)

4.8. Employee requirements for overseas working applications

Employees must:

• hold a permanent or fixed-term University contract
• submit their request at least 90 days in advance
• demonstrate their right to work in the overseas country
• understand that certain activities (e.g. contract signing, teaching) may not be permitted remotely from overseas
• return to the UK by the agreed date if a temporary overseas working arrangement has been agreed
• follow the International Travel Guidance (business) and/or Working Away from University Premises Policy (personal)

4.9. Overseas work for less than 60 calendar days in one overseas country

Employees who are not sponsored workers and who plan to work overseas for less than 60 days do not need to submit a full request under this procedure.

Instead, they should follow the Short-Term Overseas Working Procedure and obtain permission and approval from their line manager and Head of Department before travelling. Line managers must complete the Short-Term Overseas Working Checklist with the employee to ensure legal compliance, safety, and effective risk management.

This checklist provides a helpful reminder of the key points to consider before travelling overseas, such as obtaining any required regulatory approvals (including export licences, required even for a single day overseas), right to work implications and directing to essential guidance.

Note: The 60-day limit is cumulative, across business and personal travel, within a 12-month rolling period, per country.

5. Work locations

5.1. Approved work locations

To reduce the risk of creating a Permanent Establishment (PE), overseas work is only permitted from:

• a private home
• a hotel
• similar non‑commercial accommodation

Working from an office, co‑working space, or any business premises overseas is not permitted.

The University will not provide, arrange, or fund overseas work locations.

5.2. Use of university branding

Employees must not display the University logo or branding overseas, to avoid creating a taxable presence.

5.3. Prohibited overseas locations

Employees may be prohibited from working in certain countries due to:

• international sanctions
• UK Government travel warnings
• significant legal or tax risks for the University

Before planning overseas work or travel, employees and Heads of Department must review:

• UK Government Foreign Travel Advice
• University's Overseas Travel Safety Guidance
• University's Overseas Travel Risk Assessment Checklist
• University's Financial Sanctions Policy
• Export Control requirements (see the University's Export Control Policy)

Important: Travel to countries where the UK Foreign, Commonwealth and Development Office (FCDO) advises against travel requires:

• authorisation from the University’s Risk, Resilience & Compliance Team; and
• confirmation of insurance cover from the University’s Insurance Manager

7. Threshold for days spent overseas

The University uses a 60 calendar day threshold to determine when this overseas working procedure is required. This threshold is used because different countries can create legal or financial obligations at various points (for example, after 1, 10, 60, 90, or 183 days).

Using a consistent 60‑day limit across the University provides:

• fair and consistent treatment
• a practical and manageable approach to compliance

8. Key considerations - legal

8.1. Employment law

• For temporary overseas work where there is an intention to return to the UK, the original University of Bath employment contract remains in force, unless otherwise agreed
• Some countries may require a local employment contract for immigration, payroll, or legal compliance
• Temporary overseas work may create local statutory rights in addition to UK rights
• All University policies still apply unless stated otherwise
• Legal/HR advice will be taken to ensure compliance and manage risk

8.2. Immigration requirements

8.2.1. Right to work overseas

• Employees may only work remotely from a country where they have citizenship, settlement/indefinite leave to remain, or another form of legal right to work
• Employees must check and confirm their right to work in the host country and provide evidence prior to travel
• Work or residence permits may take months to obtain
• UK nationals must follow the same requirements in EEA/Swiss countries
• The University may obtain external legal or immigration advice to verify right to work status

8.2.2. Right to work in the UK

Non‑UK nationals must ensure that any overseas working does not affect their current visa or immigration status (e.g. EU pre-settled/settled status) or future UK residency applications.

8.2.3. Sponsored visa holders

• Significant periods of time spent outside the UK may breach UK immigration rules
• Sponsored visa holders must obtain approval from the Staff Immigration Team (hr-visas@bath.ac.uk) before leaving the UK
• A change in an employee's normal work location, as recorded on their Certificate of Sponsorship (CoS), including any periods of remote working, must be reported to the Home Office within strict timeframes
• Excessive overseas working may suggest the role is not genuinely UK‑based placing the CoS and the employee’s immigration status at risk. As part of its licence obligations, the University may only sponsor roles carried out primarily within the UK and at the work locations declared to the Home Office. Overseas work without a clear business rationale may breach these duties under Part 3 of the Sponsor Guidance
• The University may approve only one overseas working period per sponsored visa, and only where there is a clear, time‑limited business need, or there are compelling personal circumstances

9. Key considerations - tax and social security

9.1. Taxation

9.1.1. Personal tax

Employees are responsible for all UK and overseas personal tax liabilities arising from their period of working overseas. Employees must ensure that all required UK and overseas tax returns, declarations and filings are completed accurately and on time.

Employees are also responsible for understanding and managing any impact that working overseas may have on their entitlement to the UK State Pension, including any gaps in National Insurance contribution records. Any reduction in State Pension entitlement, or any costs associated with making voluntary National Insurance contributions to maintain or improve entitlement, will be the responsibility of the employee.

9.1.2. Payroll and tax compliance

Overseas work may require international payroll setup and local tax requirements (e.g., withholding tax and mandatory registrations). These costs must be assessed before approval is granted.

9.1.3. Permanent Establishment (PE) risk

A Permanent Establishment (PE) arises when a local tax authority determines that an organisation has a taxable presence in its jurisdiction, often requiring a separate legal entity. Indicators of PE may include University staff who:

• negotiate or conclude contracts (e.g. research, teaching, consultancy, purchasing, collaboration agreements)
• have a role in securing contracts and agreements that are routinely approved
• provide services in the country such as teaching, research or partnership work
• have a public presence, such as an office, in the country
• sign any documents linked to revenue generating activity, such as paid research or partnership work

The factual circumstances, regardless of intent, determine whether a PE exists. Employees must therefore seek advice before signing any overseas contract, agreement, or similar obligation, regardless of the overseas duration.

9.2. Social security

• In the UK, social security is provided through National Insurance (NI), which determines access to benefits such as statutory sick pay and the state pension. Employees working overseas may need to pay into the host country’s social security system, which can provide access to local healthcare and state benefits
• The University will aim to keep employees within the UK NI system where possible, but tax and social security obligations may arise in different countries. This may require international payroll to ensure correct reporting and deductions
• If an employee is permanently based overseas, they will normally need to join the host country’s social security scheme. A Certificate of Coverage may be required to remain exempt from UK NI
• If no agreement exists between the UK and the host country, dual contributions may be required
• The University may need to register with foreign authorities and operate overseas payroll to manage social security payments. Securing exemptions or meeting local requirements can be complex and costly, involving co-ordination with UK and overseas authorities

9.3. Payroll

In addition to UK payroll, overseas payroll may be required to meet tax, social security, immigration, or employment law obligations. The University tries to avoid this due to the high costs, but where required, all costs will fall to the department.

9.4. Pensions

• Overseas work may affect eligibility for UK pension schemes (e.g. USS)
• Some countries prohibit UK pension scheme membership in which case contributions must stop
• Alternative schemes will only be set up by the University if legally required
• Pension tax relief varies by country

9.5. Leave while overseas

• Some countries do not tax or charge social security on maternity, parental, or sick leave if the employee has not worked there in the previous 12 months
• If an employee has worked there, local authorities may apply tax and social security to statutory or occupational leave pay
• Employees permanently based overseas or working in a location with significantly different public or statutory holidays may need to have their annual leave entitlement adjusted

10. Key considerations - healthcare, insurance and data security

10.1. Healthcare

• Host countries may require private health insurance or enrolment in state systems
• University travel cover does not apply to open‑ended or permanent overseas work
• Employees must arrange their own healthcare
• Departments must fund required vaccinations for business travel

10.2. Insurance

University insurance (arranged through its membership of UM Association Ltd) covers travel, employers’ liability, professional indemnity, and personal accident when trips are:

• for University business; and
• booked through the University's Travel Management Company; or
• registered via the University's Travel Cover Registration Form

The costs of providing cover will be met centrally.

10.3. Health and safety

The University retains a duty of care for staff working overseas even if UK health and safety laws do not apply. Employees must follow the University’s Health & Safety Policy.

10.4. Data protection and information security

• Employees are responsible for protecting personal and sensitive data in line with UK GDPR, which applies regardless of location. Please refer to the GDPR - New Data Protection Rules Guidance and University's Data Protection Policy
• Depending on the employee’s location, additional data security measures may be required and the University's Keeping Information Safe Guidance should be followed
• Employees must understand local data protection laws and may find the ‘Data Protection Laws of the World’ resource helpful

10.5. Risk assessment

A travel risk assessment must be completed before any overseas work trip: Overseas Travel Risk Assessment Checklist

11. Approval process for overseas work

11.1. Submission requirements

Employees must submit a formal request at least 90 calendar days in advance to their line manager or Head of Department (where this is the same person).

Requests must be submitted using:

Overseas Working Request Form

Line managers should refer to the 60 days or more overseas working process to understand each stage of the approval process and ensure all required actions are completed.

11.2. Considering requests

When reviewing an overseas working request, the University will consider a range of factors, including (but not limited to):

• Organisational benefits of the arrangement
• Nature of the employee’s role
• Type of work to be carried out overseas
• Costs arising from overseas working
• Associated risks, including Trusted Research and compliance risks
• Impact on staff and student experience
• Management responsibilities and operational requirements
• Impact on colleagues, teams, and departments
• Overall impact on University operations
• Geographical location and time zone differences
• Duration of proposed overseas working and any previous periods abroad
• Reason for the request

11.3. Expectations during overseas remote working

• Overseas remote working must not negatively impact the student experience
• Employees must remain fully accessible to students
• Line managers may require employees to attend campus at specific times where operationally necessary

11.4. Approval duration

Overseas working will normally be approved for a fixed period. If approved, employees will receive a contract or contract variation outlining:

• Duration of the arrangement
• Nature of the arrangement
• Any additional conditions or requirements

11.5. Right to withdraw approval

The University may withdraw an overseas working agreement if:

• internal needs change (e.g. restructures); or
• external factors arise (e.g. visa changes, legal or regulatory changes in the host country)

12. Consequences of non-compliance

Failure to comply with this procedure may result in:

• personal liability for any costs arising from unauthorised overseas working
• loss of University insurance and protections
• breach of employment terms
• disciplinary action, up to and including termination of employment

13. Roles and responsibilities

13.1. Employee responsibilities

Employees requesting to work overseas must:

• seek approval from their line manager/Head of Department before any overseas travel, confirming dates and duration
• not work overseas until approved and all required permissions are in place
• follow data protection and security policies, using University‑approved systems and protecting confidential information in line with UK and relevant local laws
• comply with the University’s Export Control Policy
• remain available and communicative, working agreed hours, attending meetings, and collaborating effectively
• report any changes to travel dates, location, or plans promptly, understanding that changes may require re‑assessment and re‑approval
• inform their line manager before travelling to another country while working overseas, even if the trip is only for a short period and/or for personal reasons, as this may affect the University's compliance obligations
• inform their line manager as soon as possible if they wish to extend their overseas working period. Any extension must be approved before the revised end date to ensure compliance with legal, tax and immigration requirements
• report any work undertaken in the UK to their Head of Department if working overseas for 60 or more days within a 12-month rolling period. This applies regardless of the number of UK workdays and includes activities such as meetings, conferences, training, teaching, research and seminars. Employees must keep accurate records and report UK workdays promptly. Failure to do so may result in incorrect tax or payroll treatment and could create tax liabilities, penalties or compliance issues for both the employee and the University
• adhere to approved arrangements: work only within the approved overseas working agreement, including the agreed location, duration and purpose.

• avoid informal arrangements: ensure that no unapproved, unrecorded, or unofficial relationships, commitments, or understandings are established with overseas entities or individuals. Any engagement, offer of support, invitation, or collaboration (however informal) must be disclosed and routed through the appropriate review process. Please refer to:

  • the Principles for Establishing International Research Collaborations Guidance (for research)
  • the appropriate professional services team (for non-research)

13.2. Line manager and department responsibilities

Line managers/departments must:

• ensure safe and compliant overseas working arrangements
• assess requests carefully, considering operational needs, data security, legal risks, and team impact; consult HR or the Global Mobility Manager where needed
• monitor performance and compliance, ensuring employees meet role expectations and follow University policies
• identify and manage risks, including data protection, health and safety, export controls, and reputational concerns, escalating to HR, DDaT or Risk, Resilience & Compliance, as appropriate
• keep accurate records of all overseas working approvals, regardless of duration, to track cumulative days and ensure compliance with the 60‑day threshold

13.3 Overseas Working Group & Global Mobility Manager responsibilities

The Global Mobility Manager will:

• receive and review the overseas working request form, ensuring all key details are included
• assess risk factors, including immigration, UK and host‑country tax and social security exposure and export control considerations
• engage relevant departments and Overseas Working Group for input, if necessary

• work with external mobility specialists to:

  • obtain country-specific guidance
  • clarify host-country legal obligations
  • identify Permanent Establishment (PE) risks
  • confirm tax residency/treaty implications
  • determine eligibility for A1 certificates (where relevant)

• set up required payroll/tax reporting processes

• monitor ongoing visa, tax, and reporting obligations in both the UK and host country

14. Estimated global mobility costs for overseas payroll set‑up and maintenance

When there is a business need for overseas work, most associated costs will be covered by the relevant department or faculty. Typical departmental costs include:

• Overseas payroll set up and running costs
  
• Legal and contractual advice
  
• Global mobility assessments
  
• Employer social security contributions
  
• A1 / Certificates of Coverage
  
• Salary adjustments
  
• 13th month pay (where applicable)
  

*The Global Mobility Manager’s internal recharge costs will also apply to any case that requires an overseas payroll, including both the initial implementation and the ongoing annual maintenance of that payroll arrangement. These charges will not normally apply to agreed sabbaticals, grant‑funded research, or scholarships that necessitate overseas working.

Table of estimated global mobility costs

Key points to consider:

• In addition to the professional service fees incurred in many overseas jurisdictions (particularly within the EU), the overall cost of employing staff, and, where necessary, terminating their employment, can exceed equivalent costs in the UK. These additional expenses will need to be met by the department
• Employees may also face higher social security contributions in some countries compared with the UK. The University will not offset these increased charges through higher salary payments to the employee
• Employees working overseas may become ineligible to remain members of the USS Pension Scheme
• Certain commercial research activities undertaken abroad may create a Permanent Establishment (PE) in that jurisdiction. This could expose the University to local corporate tax liabilities, which the department would be required to fund. Associated professional service fees, often substantial and recurring annually, would also need to be covered by the department

15. Review and amendments

This procedure is non contractual and may change over time.

It will be reviewed each year and updated as necessary to ensure it remains accurate and reflects any emerging issues or changes in circumstances.