Plan International is in the process of updating its Hybrid Working Policy, which covers all UK-based employees. The existing policy allows an employee to work outside of the UK for up to 180 days in any tax year.
Due to the potential risks to Plan, we are looking to reduce the amount of time an employee can work outside of the UK. Additionally, we have an appendix to the policy which details countries where we are either unable to allow employees to work for any period, countries which either require certain criteria or greater scrutiny of any requests.
At present, the policy is only in draft format and will be required to be reviewed by our Staff Council for feedback. The current draft and the form employees will need to complete to request to work outside of the UK will be shared only with bidders who complete the Intention to Bid form, expressing their intention to bid.
Any requests outside the maximum time allowed out of the country will be required to be considered as an exception for which advice will need to be sought. We are seeking a supplier to provide us with this advice.
The advice should be in writing, provided within 14 calendar days and would consider the risks to Plan in allowing the request. It should include considerations of:
- Tax liabilities
- Payroll withholding requirements
- Employment law that may apply to the employee whilst temporary located in the country
- Social security
- Cyber security risks
- Risk of creating a permanent establishment
- Any other relevant factors that could present a risk to Plan
The advice would consider whether the request should be granted as is, or if there are recommendations, such as considering a shorter period or other mitigation that could be put in place that would limit the risk to Plan.
An example of a request received that is typical of the type of requests that will be treated as an exception is:
An employee on a UK-based contract is currently trying to obtain her permanent residency is Netherlands. She has previously been advised that she must work and be permanently based in the UK. Previously she went over the 180 days allowed under the policy.
She has requested to work from the Netherlands under the hybrid policy for the maximum period allowable.
Plan will be as lenient as possible, but needs to be aware of all the potential risks.
The advice should also consider whether further requests from the employee should be granted. Most requests come from employees visiting family overseas and therefore we often receive multiple requests from the same employee for the same location.
The requests we receive are for countries across the globe and therefore global knowledge or access to partners who have this knowledge is essential.
In addition to the advice, the proposal should cover any additional follow-up questions that may arise from the advice.
Each department will be responsible for the cost for this advice; we therefore require a fixed service fee.
In addition, we may ask for similar advice for our employees who are hosted in one of our country offices and do not have a UK employment contract. Given the added complexity of these requests, these requests would be charged on a time spent basis and your proposal should include details of your hourly rate for this additional service.
ITT FY26-0215 Exceptions Advice