How can a wage be determined or changed so that an extraterritorial reimbursement is enjoyed along with the wage?
These matters should be agreed under employment law. This can be done, for example, by including the following text in the employment contract.
- If, and in so far as the employee, pursuant to Article 9 of the 1965 Wage Tax Implementation Decree can receive a free reimbursement of extraterritorial costs, the wage agreed with the employee for present employment shall be reduced in accordance with employment law such that 100/70 of the wage thus agreed for present employment is equal to the wage originally agreed from present employment.
If, and in so far as section 1. is applied, the employee shall receive from the employer a reimbursement for extraterritorial costs, equal to 30/70 of the wage from present employment thus agreed.
The employee is aware of the fact that an adjustment of the wage agreed in accordance with section 1. can, in view of the rules, have consequences for all compensation and payments related to the wage, such as pension and social security payments.