128. The following remuneration components should also be considered as fixed, where all similar …

The following remuneration components should also be considered as fixed, where all similar situations are treated in a consistent way:

• a. remuneration paid to expatriate staff considering the cost of living and tax rates in a different country;
• b. allowances used to increase the basic fixed salary in situations where staff work abroad and receive less remuneration than would be paid on the local employment market for a comparable position where all of the following specific conditions are met:
• i. the allowance is paid on a non-discriminatory basis to all staff in a similar situation;
• ii. the allowance is awarded because staff work temporarily abroad or in a different position with a remuneration level requiring adjustment to reflect pay levels in the relevant market;
• iii. the level of additional payments is based on predetermined criteria;
• iv. the duration of the allowance is tied to the duration of the situation referred to above.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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