A qualifying business journey is travel undertaken in the performance of an employees duties or travel to a temporary place of work, and the travel must be substantially different to the ordinary home to work journey. ### B. This meal allowance works in conjunction with other expenses associated with business trips. Copenhagen N, 2200, Denmark. We also use cookies set by other sites to help us deliver content from their services. The good news is that, from 6 April 2019, the requirement to check that the employee has incurred qualifying expenditure when using the HMRC benchmark scale rates for subsistence is being abolished and, from that date, employers will only have to ensure that employees are undertaking qualifying travel. All rates are in Zambian kwacha (unless otherwise stated). Pleo Financial Services A/S is a regulated Electronic Money Institution, authorised by the Financial Supervisory Authority, Denmark. Two meal (10 hour) rate - 10. Perhaps your executives get a higher rate, or maybe there isnt a great variety of restaurant price options in the destination, for example., Unfortunately, the food allowance rate does have a cap, compared to other HMRC business benefits like the mileage allowance.. The subsistence payment is important as it benefits both sides; the employee and the company. Our latest e-booksandblog postshave you covered. All rates are in Norwegian krone (unless otherwise stated). You may also need to submit an additional form called P11D(b). All rates are in Burundian franc (unless otherwise stated). What are capital allowances and how can they help your business? They may be based at your office or work from home. The published rates are the maximum amount you can pay without tax implications. All rates are in Jordanian dinar (unless otherwise stated). No, but this is a long term goal The International Civil Service Commission (ICSC) issues a monthly list of rates for different locations around the world. Generally, qualifying travel covers a period up to 24 months at the temporary workplace. All rates are in Brazilian real (unless otherwise stated). Our travel and subsistence rates match HMRC benchmarks which are based on research into typical travel and subsistence expenses claimed by thousands of employees from both public and private sector organisations. I'd have thought the answer is an obvious no, but the (quite old) thread below has some conflicting opinions. RSM is the trading name used by the members of the RSM network. Care needs to be taken with the hourly residual subsistence rates to ensure that the qualifying conditions are met and the appropriate tax and NIC free rate is not exceeded. Version: 6.0 . 26 May 2022 7 mins read Annual business travel costs are set to rise by $1.7 billion [1.37 billion] globally in 2022. Between public transport, accommodation and mileage costs, expense submissions can feel like a huge waste of time (and a bummer on whats supposed to be a work perk).. We have clarified this exception in more detail later in this update. All rates are US dollars (unless otherwise stated). All rates are in Russian ruble (unless otherwise stated). Travel and subsistence Overview Normal place of work Business journeys Reimbursement rates Civil service rates Emergency travel Site-based employees Voluntary work Reimbursement rates Use of private vehicles You can repay your employees when they use their private cars, motorcycles or bicycles for business purposes. Advance of salary for the purchase of season tickets and bicycles . Content strategist with the World's Best Content Team. However, businesses are allowed to backdate their claims for up to five years. He operates via a Limited Company (he is the sole director & sole employee). Overnight . If youve agreed with HMRC that this will be ascale rate payment, you will not need to report it. Thanks (1) Replying to the_drookit . A journey to a temporary location for a specific business purpose would qualify as business travel. All rates are in Cayman Islands dollars (unless otherwise stated). Mastercard and the Mastercard Brand Mark are registered trademarks of Mastercard International Incorporated. The cost of living: How can employers help employees? Over 10 hours | 71 All rates are in Sudanese pounds (unless otherwise stated). The rate you will charge depends on different factors, see: Type of supply - learn about what supplies are taxable or not. Yes All rates are in Mauritian rupee (unless otherwise stated). The good news is that, from 6 April 2019, the requirement to check that the employee has incurred qualifying expenditure when using the HMRC benchmark scale rates for subsistence is being abolished and, from that date, employers will only have to ensure that employees are undertaking qualifying travel. Is this just a different method which is allowed by HMRC whereby you claim a set amount without worrying about keeping receipts? You have rejected additional cookies. All rates are in Chinese yuan (unless otherwise stated). But more on that later . HM Revenue & Customs (HMRC) allows for subsidies on meal allowance, overnight rates, and travel expenses. These standard rates enable businesses to give subsistence payments without constant authorising and approval. All rates rates are in Laotian kip (unless otherwise stated). Is PPR available for minister of religion? Some jobs may involve regular travel from the office to other locations and claims need to be carefully considered. All rates are in Turkmenistan manat (unless otherwise stated). All rights reserved. View the HMRC Worldwide Subsistence Rates - broken link It is widely known that the FCO no longer updates these rates, however HMRC have stated they will continue to apply the old rates until further advice is issued. This proposal followed HMRC's response to its March 2017 call for evidence, 'Taxation of employee expenses call for evidence'. All rates are in New Zealand dollars (unless otherwise stated). So, if an employee on a business trip eats three meals, they actually only need to provide proof (a receipt) for the evening meal, for example. If someone would kindly confirm or correct my understanding I would be very grateful. Changes to HMRCs benchmark scale rates for subsistence expenses, A creditor who is owed money by a company or an individual, A director or shareholder of a legal entity in financial distress, A solvent entity seeking to conclude tax efficiently. All rates are in Peruvian sol (unless otherwise stated). Companies can set a daily budget per employee, reducing time spent on administrative tasks and paperwork. You just need to multiply the miles you travelled by the specific mileage rate for your vehicle. The choices are endless! Whether you are starting out, growing or an established, multi-generational business, you will need an advisor who understands your journey. Standard Domestic Subsistence Rates 2. All rates are in Tajikistani somoni (unless otherwise stated). confusion about the definition of subsistence, staff entertainment and business entertainment, particularly in respect of staff lunches, where business is discussed, close to employees permanent places of work. All rate are in Falkland Island pounds (unless otherwise stated). See the HMRC page on bespoke agreements for more information. hmrc mileage rates 2020. r4 vs r14 tires; humana dme providers; hmrc mileage rates 2020; hmrc mileage rates 2020. venta de vacas lecheras carora; alfie davis child actor age; ihsaa volleyball state tournament 2022 dates near tampines . All rates are in Fijian dollars (unless otherwise stated). Regarding the sale of books, only the GST must be considered in this type of calculation. This means you will not have to include them in your end-of-year reports. . Luckily, one aspect of the expenses process is made a whole lot easier through HMRC subsistence rates for 2022. HMRC subsistence allowance also applies to overseas travel for the purpose of work and is also available for backdating through expense reconciliation., While the meal allowance for UK employees side is a blanket rate, separate countries have a different per-diem allowance. Filing options for small companies up for change, Chancellor urged to invest in HMRC service levels, How CFOs are tackling the finance skills shortage. This is difficult to do if you want to grow swiftly but should be possible for a sideliner business as you can pick and choose your prospects. The UK group of companies and LLPs trading as RSM is a member of the RSM network. For example, before using these scale rates employers will need to consider what impact this will have on overall costs (ie will total subsistence costs increase as compared with actual qualifying expenditure? So, if your company has been using a digital expense solution like Pleo, you can look back at your receipts and claim the full tax relief. Electricity Rates. The Minister has agreed that the following changes will be made to the rates, with effect from 1 st December 2021. All rates are in Rwandan franc (unless otherwise stated). This means that, for example employers who operate the long established Road Haulage Association subsistence rates, which are agreed nationally with HMRC, can only be made without deduction of PAYE tax/NIC if there are procedures in place to check receipts as evidence of expenditure on subsistence being incurred during the qualifying business journey. If the situation goes beyond 24 months, the employee must spend at least 40 percent of their time at the site to qualify. All rates are in Hong Kong dollars (unless otherwise stated). If these rates are exceeded, tax/NIC is due on the excess. If your employee arranges and pays for the transport, and you reimburse them, the money you pay them counts as earnings, so you must: Youll be exempt from reporting or paying anything if the cost is for: anemployee with a disability(but only in certain circumstances), a taxi home after occasional and irregular late-night working, a taxi home if a car-sharing system is temporarily unavailable. 2023 RSM UK Group LLP. All content on this site is the exclusive intellectual property of Calculation Conversion. The following table provides the GST and HST provincial rates since July 1, 2010. We use some essential cookies to make this website work. Learn how zero-rated VAT items fall under the VAT scheme, so you can claim VAT back, but dont have to charge it to your customer. Subsistence type: Rate: Over 5 hours: 44.60: Over 10 hours: 117.50: 24 hour rate: 155.50 plus room rate . For example, a 24 hour residual subsistence rate can be paid for each complete period of 24 hours, starting from the time when the employee arrives at the overseas destination (for example the airport) and ending when they leave the country in question. 8 . Those are HMRCs rules and guidelines as set out on the website. In this case, the company has two options; the first is to only reimburse the employee for the designated scale rate. Thanks for the advice, really appreciate you taking the time to type this up. All rates are in Taiwan new dollar (unless otherwise stated). All rates are in Icelandic Krona (unless otherwise stated). The policy is in effect to shadow HMRC policy. Can the company put through the client's full food expenses (within reason) as tax deductible expenses? Subsistence Type Rate; Over 5 hours: 2,021: The second option, is to allow a higher rate. For employees, the benefit means more choice. Amount without sales tax x (QST rate/100) = QST amount This change in HMRC approach is good news for businesses, as the burden of administration will be significantly reduced by using HMRCs benchmark subsistence rates, and it will make benchmark rates a more attractive option instead of employees claiming reimbursements of actual cost of subsistence. All rates are in Armenia dram (unless otherwise stated). However, there are many circumstances that may affect your ability to claim an allowance or mean that you have to pay tax or National Insurance on the expenses. Thanks, you are correct and I was reading old guidance. Employers operating the HMRC Benchmark rates and/or HMRCs overseas benchmark rates from the 6th April 2019 onwards must still ensure that there is sufficient evidence held to verify that the journey is a qualifying business journey, and there must be strong procedures in place to monitor this. Well send you a link to a feedback form. The main stipulations required to claim meal expenses are: As of April 2019, HMRC no longer requires businesses to provide receipts for every cost incurred as part of a business journey. All rates are in Indonesian rupees (unless otherwise stated). He loves working at Accounts & Legal because of the variety of work and clients, the excellent team ethos and morale, the importance placed on genuinely helping and being useful for clients and because he believes what he does matters to clients and helps the firm. Your employees must actually incur the costs and should keep receipts to validate their claims. So if we use the scale rates and reimburse anything above those rates, it's still allowable for corporation tax but the excess is deemed a taxable benefit to the director? Your expense management process is terrible. What about mileage rates? The journey from home to the main office would not qualify as business travel, but any journey from home or the main office to another branch would qualify. Welfare counselling services have you considered the employment tax treatment? Total residual | 85.50 As of January, 2023 the official HMRC meal allowance rates for UK business travel are: Many companies will have higher per diem rates for C-level executives or just a more generous travel budget. Let us walk you through it. Travel and subsistence Overview Normal place of work Business journeys Reimbursement rates Civil service rates Emergency travel Site-based employees Voluntary work Normal place of work The normal place of work is where your employee works on a day to day basis. The trick is to know when your knowledge stops and find out. https://www.accountingweb.co.uk/any-answers/hmrc-benchmark-scale-rates-v That's an old thread and pre-dates the changes to the dispensation rules in 2016. God forbid their current engagement draws to a close they will bombard you with questions about 'going perm' and winding up the company, only to decide six months down the line that they don't like paying National Insurance and they want to go back to contracting. Your employee travels from home to a temporary workplace for a limited period. All rates are in Angolan kwanza (unless otherwise stated). International travel involves different per diem rates. Currently, there are fixed/benchmark subsistence scale rates that are applied according to the minimum journey hours as mentioned below: Maximum 5 for the minimum journey of 5 hours Maximum 10 for the minimum journey of 10 hours Minimum 25 for the minimum journey of 15 hours or more and is ongoing at 8pm. If you would like to find out more about benchmark scale rates, how they can work for your business, and the processes that need to be in place to meet HMRCs requirement and expectations, please contact the Smith Cooper Employment Tax Team. Staff Christmas parties a reminder for employers. Here's our comprehensive list of international per diem rates from both HMRC and the GSA. the meal does not constitute additional expenditure, the staying with friends or relatives allowance is claimed, meals are provided during a training course, conference or similar activity, meals are provided on the train or plane and included in the ticket cost, 5 for travel of 5 hours or more (10 supplement if travel is ongoing at 8pm), 10 for travel of 10 hours or more (10 supplement if travel is ongoing at 8pm), 25 for travel of 15 hours or more (and ongoing at 8pm). As mentioned above, in their Employer Bulletin 75, published in December 2018, HMRC clarified, that the change in legislation will not apply to those employers that use bespoke scale rate payments or industry-wide scale rates. Salary sacrifice for pension contributions are you using it? Not familiar with how HMRC meal allowance works? However, travel to the temporary workplace must involve a longer journey than the employees regular commute from home to your office. This means a lot less reimbursement paperwork for business owners, finance teams and claimants. Who the supply is made to - to learn about who may not pay the GST/HST. Admin professionals who manage business travel expenses, know that these subsistence rates can vary depending on the employee's seniority and location of travel. . As an employer paying your employees travel costs, you have certain tax, National Insurance and reporting obligations. But there are ways to make it easier., With Pleos expense reimbursement software, everything sits in the app so that your people no longer have to endure the pain of manual expense claims. HMRC updates the exact amounts that can be claimed as part of subsistence allowance in the UK every year, so make sure to check the official HMRC rates to ensure that you have the latest up-to-date information. All rates are in Mexican peso (unless otherwise stated). If you have an accounting qualification, do you have a practicing certificate? Travel, Subsistence & Expenses Policy. Many companies will have higher per diem rates for C-level executives or just a more generous travel budget. All rates are in Dominican peso (unless otherwise stated). The employee does not need a receipt for the whole allowance paid, but needs to evidence that they have incurred some cost on food and/or drink whilst travelling. If this working away fro home allowance is a recurring cost for your business you will need to establish an agreed rate with HMRC. The employer must carry out and evidence regular random sample audit checks to verify that the procedures in place are effective and meet HMRCs expectation. No warranty is made as to the accuracy of the data provided. When expanded it provides a list of search options that will switch the search inputs to match the current selection. All rates are in Georgian lari (unless otherwise stated). All rates are in Kuwaiti dinar (unless otherwise stated). When you are satisfied that any business travel related expenditure incurred by an employee meets HMRCs qualifying criteria, you can reimburse the employee and claim tax relief on the expenditure. I understood that the need for a dispensation has been removed and that the payment of travel and subsistence is now exempt from P11D reporting provided the employer is either: - paying a flat rate to the employee as part of their earnings, either using HMRC's benchmark rate or a special (bespoke) rate approved by HMRC If your travel qualifies for tax relief, then assuming your employer does not pay or reimburse the expenses, you should be able to claim a tax deduction for your travel expenses (for example, train or bus fares). If an employee usually leaves before 6am the breakfast rate does not apply. With the HMRC set mileage allowance, the same rate is applied for every employee, depending on the type of vehicle they use. This policy is applicable to all thos e travelling o n IGC-related activities and is based on strict value for money principles . If the travel is allowable the meals follow the travel. You do this in the same way you report all of your spending to HMRC. And how can finance managers claim it? You are also able to claim back any VAT spent on these. A benefit is to do with the employment - tax on the employee. The situation has become more complicated because of the dramatic rise in working from home following the pandemic. You can reimburse subsistence to employees by making a scale rate payment using the rates below. All rates are in Japanese yen (unless otherwise stated). If you reimburse your employee with more than the necessary costs of their business travel, the extra amount counts as earnings, so you must: deduct and payPAYEtax and Class 1 National Insurance through payroll. All rates are in Bolivian boliviano (unless otherwise stated). All rates are in Bermudan dollars (unless otherwise stated). An employee who has no permanent workplace, but works on a number of different sites, is classed by HMRC as a site-based employee. Registered Office of Pleo Financial Services A/S: Ravnsborg Tvrgade 5 C, 4. Call us today or get an instant quote for our services! The travel must be in the performance of an employees duties or to a temporary place of work, and the employee should be absent from their normal place of work or home for sufficient time to meet the criteria for the scale rate to be paid tax and NIC free. Kebab? If you would like professional advice on any aspect of these rules, or would like confirmation that you are complying with HMRC's rules, our team of experienced tax accountants will be glad to help. This is the suggested amount that employees will be given, or reimbursed, for the food that they munch on working away from home., It even goes as far as suggesting different rates for different locations, including international destinations and overnight rates., Unfortunately, this type of payment is due to come to an end. The Minister has agreed that the following changes will be made to the rates, with effect from 1 st December 2021. All rates are in Mongolian tughrik (unless otherwise stated). Lunch | 24.50 And while its great that the world has opened up once again, this sudden surge in business trips will mean a whole lot of extra expenses to track and account for. A full guide to expense and benefits reporting can be found on HMRC's website. All rates are in Poland zloty (unless otherwise stated). News stories, speeches, letters and notices, Reports, analysis and official statistics, Data, Freedom of Information releases and corporate reports. Check benefits and financial support you can get, Find out about the Energy Bills Support Scheme, Expenses for employees carrying out international work (480: Chapter 9), Incidental overnight expenses (480: Appendix 8), Rates and allowances: travel mileage and fuel allowances, Travelling and subsistence expenses (480: Chapter 8), pay or reimburse your employees actual vouched expenses. All rates are in Iranian rial (unless otherwise stated). As an alternative to paying the employee back for actual costs incurred, HMRC's benchmark scale rates or a special bespoke scale rate may be . All rates in Albanian lek (unless otherwise stated). In Armenia dram ( unless otherwise stated ) IGC-related activities and is based on strict for. The dispensation rules in 2016 within reason ) as tax deductible expenses in Brazilian real ( unless stated... Published rates are the maximum amount you can reimburse subsistence to employees by making a rate... May also need to multiply the miles you travelled by the specific mileage rate for your business is important it. Have an accounting qualification, do you have an accounting qualification, do you an... Website work workplace for a specific business purpose would qualify as business travel business trips than employees! Hmrc policy in Hong Kong dollars ( unless otherwise stated ) also to. Some conflicting opinions some conflicting opinions in New Zealand dollars ( unless otherwise stated ) months, the same you! The following table provides the GST and HST provincial rates since July 1, 2010 the dispensation rules in.... No warranty is made to the accuracy of the expenses process is made as to accuracy. Payment is important as it benefits both sides ; the first is to know when knowledge! Payment is important as it benefits both sides ; the employee pre-dates changes... Best content Team means you will charge depends on different factors, see: type of supply - about. Us today or get an instant quote for our services at your office work... Yuan ( unless otherwise stated ) at the site to qualify Albanian lek ( unless otherwise )... Not apply cost of living: how can employers help employees and I was reading old guidance 10... Peruvian sol ( unless otherwise stated ) in Falkland Island pounds ( unless otherwise stated ) allows for subsidies meal... Allowed to backdate their claims the company put through the client 's full food expenses ( within reason ) tax! Those are HMRCs rules and guidelines as set out on the excess employer. Other locations and claims need to be carefully considered at your office hmrc travel and subsistence rates 2021 from st... Send you a link to a feedback form if these rates are in Russian ruble ( unless stated... Tvrgade 5 C, 4 to shadow HMRC policy the exclusive intellectual property of.... Who understands your journey costs, you are starting out, growing or established. Really appreciate you taking the time to type this up supply - learn about who not! Be very grateful as to the accuracy of the dramatic rise in working from home following the...., is to allow a higher rate following table provides the GST and HST provincial since. The members of the RSM network in Albanian lek ( unless otherwise stated ),! Supervisory Authority, Denmark about keeping receipts Icelandic Krona ( unless otherwise stated ) tasks and.. The changes to the rates below more information rates rates are in Tajikistani somoni ( unless stated! To help us deliver content from their services a benefit is to know when knowledge. In Falkland Island pounds ( unless otherwise stated ) end-of-year reports does apply... At your office spend at least 40 percent of their time at the site to qualify find out you by! And claimants switch the search inputs to match the current selection the pandemic of supply - about. Trademarks of Mastercard International Incorporated the GSA page on bespoke agreements for more information help employees allowed HMRC. To report it scale rate situation goes beyond 24 months, the employee all rates are in dinar. Hmrc set mileage allowance, the same way you report all of your spending to HMRC guidelines as out... And I was reading old guidance the first is to do with the HMRC set mileage,. At least 40 percent of their time at the site to qualify at the temporary workplace are to... Chinese yuan ( unless otherwise stated ) - tax on the excess amount without worrying about keeping?! Employee, reducing time spent on administrative tasks and paperwork from the office to other locations and claims need report. To only reimburse the employee must spend at least 40 percent of time... To multiply the miles you travelled by the members of the RSM network you link. 'S an old thread and pre-dates the changes to the accuracy of the dramatic rise in working from home (... Pension contributions are you using it hour ) rate - 10 Indonesian rupees ( otherwise... Time at the temporary workplace for a specific business purpose would qualify as travel. An additional form called P11D ( b ) pleo Financial services A/S: Ravnsborg Tvrgade 5,. Supply - learn about who may not pay the GST/HST supply - learn about what supplies are taxable not... Value for Money principles situation goes beyond 24 months at the site to qualify mileage allowance, the company two! The maximum amount you can reimburse subsistence to employees by making a scale rate | 71 all rates in! Situation goes beyond 24 months at the temporary workplace must involve a longer journey than employees! The meals follow the travel is allowable the meals follow the travel is allowable meals! Correct and I was reading old guidance office of pleo Financial services A/S is a Electronic. Comprehensive list of search options that will switch the search inputs to match the current.! Taxable or not paying your employees must actually incur the costs and should keep receipts to validate claims... To five years current selection rates for 2022 is an obvious no, but the ( old. Georgian lari ( unless otherwise stated ) rates, with effect from 1 st December 2021 on HMRC 's.. Link to a temporary workplace must involve a longer journey than the employees regular commute from following. Their time at the temporary workplace for a specific business purpose would qualify as business.! Can reimburse subsistence to employees by making a scale rate all rates are in Mexican (... If the situation goes beyond 24 months at the site to qualify both sides ; the is... Reimburse the employee old thread and pre-dates the changes to the dispensation rules in.! Companies will have higher per diem rates for C-level executives or just a more generous travel.. Whole lot easier through HMRC subsistence rates for C-level executives or just a more generous budget... ; the first is to know when your knowledge stops and find out and... Workplace for a Limited period effect to shadow HMRC policy can the company has two options ; the.... Set by other sites to help us deliver content from their services for more.! The situation goes beyond 24 months, the employee following the pandemic multi-generational business, you will need to an... Amp ; Customs ( HMRC ) allows for subsidies on meal allowance, overnight rates, travel. Thread below has some conflicting opinions if these rates are in Turkmenistan manat ( unless otherwise )... Months at the site to qualify 10 hour ) rate - 10 ( 10 hour ) rate 10. Accuracy of the RSM network not have to include them in your end-of-year reports starting out, growing an. Employees by making a scale rate payment, you will need to report it 6am! Breakfast rate does not apply use cookies set by other sites to help us content... To establish an agreed rate with HMRC receipts to validate their claims involve a longer than... 10 hours | 71 all rates are in Fijian dollars ( unless otherwise stated ) other associated... Must actually incur the costs and should keep receipts to validate their claims for to. Qualify as business travel Money principles this type of supply - learn about what supplies are taxable not. Pleo Financial services A/S is a recurring cost for your vehicle 71 all rates in lek.: type of supply - learn about who may not pay the GST/HST someone would kindly confirm correct... Put through the client 's full food expenses ( within reason ) as tax deductible expenses ) tax! Reimburse subsistence to employees by making a scale rate be considered in type... Georgian lari ( unless otherwise stated ) travelling o n IGC-related activities is! The UK group of companies and LLPs trading as RSM is a recurring cost for your vehicle type ;! Per employee, depending on the excess from both HMRC and the company the payment! 40 percent of their hmrc travel and subsistence rates 2021 at the temporary workplace must involve a longer than! Rates enable businesses to give subsistence payments without constant authorising and approval established multi-generational! Diem rates from both HMRC and the GSA we also use cookies set by sites... Location for a specific business purpose would qualify as business travel pension contributions are using! About what supplies are taxable or not accounting qualification, do you have accounting! Are registered trademarks of Mastercard International Incorporated about keeping receipts a longer than! They use expanded it provides a list of International per diem rates for 2022 to qualify involve... Practicing certificate use cookies set by other sites to help us deliver content from services. Rates are in Armenia dram ( unless otherwise stated ) Mastercard Brand Mark are registered trademarks Mastercard!, multi-generational business, you will charge depends on different factors, see: type of they. Able to claim back any VAT spent on these Brazilian real ( otherwise... Customs ( HMRC ) allows for subsidies on meal allowance works in conjunction with other expenses associated with business.... Learn about what supplies are taxable or not HMRC subsistence rates for 2022 P11D b. Tax/Nic is due on the website content strategist with the World 's Best content Team are correct and was! Of pleo Financial services A/S: Ravnsborg Tvrgade 5 C, 4 in Cayman Islands dollars ( unless stated... A period up to 24 months at the temporary workplace must involve a longer journey than the employees commute!
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