Posting abroad (URA)

Staff at Uppsala University are increasingly involved in service abroad in connection with greater internationalisation.

Service abroad can be carried out either via a posting abroad, with a specific contract detailing the terms and conditions of employment, or by travelling abroad for business or in line with duties. The option selected in individual cases depends on the nature and conditions of the assignment.

What is a posting abroad?

Posting abroad means that the employer posts a staff member who is already employed abroad or hires staff to work abroad.

For persons to be posted abroad, a foreign posting contract must be signed that regulates the employment conditions that will apply during the posting. The conditions are regulated by a central framework agreement with guidelines for employment conditions when serving abroad (URA). The URA agreement allows an employer to tailor the employment conditions through an expatriation contract based on the requirements of the business, the nature of the assignment and the employee's situation.

A posting abroad must always be time-limited. In addition to the provisions of the Employment Protection Act (1982:80), the URA makes it possible for the employer to employ a member of staff for a limited period of time for only one assignment abroad.

Social security affiliation

A staff member posted abroad by the Swedish government is normally considered to be resident in Sweden and retains all benefits in Sweden, which means, for example, that they remain in the Swedish social security system and that their salary is taxed in Sweden. The same rules apply to any accompanying family members.

Insurance

Uppsala University now has a collective insurance policy, which means that the department/equivalent does not need to take out a separate URA insurance policy for those who are to be posted abroad. However, the department/equivalent needs to draw up a certificate from Kammarkollegiet to hand over to the person being posted abroad and any accompanying persons when the URA contract is drawn up.

Expatriation allowance in the form of additional costs and for accompanying persons

When posted abroad, an expatriation allowance can be paid for additional expenses and for accompanying persons. These allowances are tax-free.

Posting abroad to country of permanent residence is not authorised

Please note that the posting of a foreign national to his/her home country may be considered local employment, which is not permitted for Swedish authorities. It may also be the case that citizenship is not decisive in determining where a person is resident in a particular case. Instead, the decisive factor for URA purposes is where the person is permanently resident (has his/her permanent centre of interest) for social security and civil registration purposes.