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Temporary Assignments and Permanent Transfers

One keeps you on the home payroll with a way back. The other ends your old job and starts a new one somewhere else.

Short answer

A temporary assignment normally keeps you on home payroll and benefits with an agreed return, and often carries allowances that a transfer does not. A permanent transfer moves you onto local payroll, local benefits and local employment law, and there is usually no return right. The distinction decides pension continuity, notice protections and whether the old role still exists.

What actually differs

Payroll and benefits. Assignments generally keep you in the home scheme, which preserves pension and service continuity. Transfers move you to local terms, and local terms can be markedly better or worse.

Allowances. Housing, schooling, home leave and a cost-of-living uplift are common on assignments and rare on transfers, because a transfer treats the new place as simply where you live now.

Return rights. An assignment normally names a return date and sometimes a role. A transfer usually does not, and the old position is typically filled.

Employment law. A transfer puts you under the new jurisdiction’s rules on notice, termination and severance, which in some countries is a substantial upgrade and in others a substantial loss.

The trap in the middle

Assignments that quietly become permanent. Extended once, then again, until the return date is notional and the allowances are the only thing keeping the arrangement viable. Ask what happens at the end of each extension and get it written down each time.

What to establish for an assignment

The return date and what role you return to. Which allowances continue and for how long. What happens if the assignment is cut short. And whether your pension and service continuity are genuinely unbroken.

What to establish for a transfer

Whether accrued service is recognized, what the local notice and severance rules are, what happens to unvested equity granted under the old entity, and whether there is any right to return.

Which to prefer

An assignment is safer and usually better paid in the short term. A transfer commits you and is the honest structure when the move is genuinely permanent. The wrong one is an assignment that everyone privately expects to be permanent, because it leaves the protections vague on both sides.

Common questions

What is the main difference?

An assignment keeps you on home payroll with an agreed return. A transfer moves you to local payroll, local benefits and local employment law, usually with no return right.

Which pays better?

Assignments generally, in the short term, because housing, schooling and cost-of-living allowances are common on assignments and rare on transfers.

What happens to my service and pension?

An assignment normally preserves continuity in the home scheme. On a transfer, ask explicitly whether accrued service is recognized.

What is the risk with an assignment?

Repeated extensions until the return date is notional. Get the position at the end of each extension written down.

What should I check on a transfer?

Local notice and severance rules, recognition of accrued service, and what happens to unvested equity granted under the old entity.

CS

Cherisse Skeete

Enrolled Agent · payroll, withholding and the tax side of pay

Cherisse Skeete is an Enrolled Agent, federally licensed to represent taxpayers before the IRS, with an accounting degree and a bookkeeping practice serving small employers. She writes the parts of this site where the tax treatment is the answer: what actually comes out of a paycheck and why, how contractor and employee status changes what you owe, and what a retirement match or an equity grant is worth after tax.

She does not write the wage-and-hour or employment-law pages. An EA is a tax credential and we do not stretch it past that.

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