Allowances specific to the posting shall be considered to be part of remuneration, unless they are paid in reimbursement of expenditure actually incurred on account of the posting, such as expenditure on travel, board and lodging.
Liúntais a bhaineann go sonrach leis an bpostú, measfar gur cuid den luach saothair iad, ach amháin i gcás ina n-íoctar iad mar aisíocaíocht ar chaiteachas arna thabhú iarbhír mar gheall ar an bpostú, amhail caiteachas ar thaisteal, béilí agus lóistín.