The entire allowance should be considered to be paid in reimbursement of expenditure unless the terms and conditions of employment resulting from the law, regulation or administrative provision, collective agreements, arbitration awards or contractual agreements that apply to the employment relationship determine which elements of the allowance are allocated to the reimbursement of expenditure incurred on account of the posting and which are part of remuneration.
Ba cheart a mheas gur mar aisíocaíocht ar chaiteachas a dhéantar an liúntas ar fad a íoc mura sonraítear i dtéarmaí agus coinníollacha fostaíochta a eascraíonn as foráil reachtaíochta, rialúcháin nó riaracháin, as comhaontaithe comhchoiteanna, dámhachtainí eadrána, nó comhaontuithe conarthacha atá i bhfeidhm maidir leis an gcaidreamh fostaíochta a chinneann cé acu gnéithe den liúntas atá á leithdháileadh mar aisíocaíocht ar chaiteachas arna thabhú mar gheall ar an bpostú agus cé acu atá mar chuid de luach saothair.