Scope

3.001 Section 3 of Standing Instruction 6200 contains instructions for the administration of Locally Engaged Civilians which affect the employment of Dependant employees only.

General Conditions

3.002 Dependants of Service personnel and UK Based Civilians serving in Germany may be engaged locally for any Locally Engaged Civilian (LEC) vacancy, providing they are in possession of a BFG Form 113 (Civilian Identity Card).

3.003 In instruction to comply with the Host Nation Legislation and in accordance with the NATO Status of Forces Agreement, spouses of military and UK based civilians who are German Nationals may only be employed by BFG as DEL employees. Other dependants with a residence history outside the UK as an adult and before becoming a dependant may also be affected and should check with the GLSU/HQ SCE.

3.004 A Dependant may be employed in the same establishment as the head of family or other relative, but not in the same section, office or department, or under the supervisory control of the head of family or any other relative. Where no alternative source of suitable labour is available OC units may apply for exemption to this ruling to LEC Sp Svcs HQ UKSC, through their GLSU/HQ SCE.

3.005 Dependant Pay, Terms and Conditions of Employment are, in accordance with a Treasury Directive, based on those of the Host Nation Labour Support, in our case Directly Employed Labour (DEL) and the Collective Tariff Agreement. Certain provisions do however, follow those prescribed by UK Social Legislation such as Maternity provisions and Occupational/Statutory Sickness payments. As with DEL salary/wages in respect of Dependant employees are reviewed annually by the Civil Secretary. The provisions of the Federal Personnel Representation Law (FPRL) and other German Industrial Relation Labour Laws do not apply to Dependant Employees. The contracts and employment relationship of dependants are governed by English Law. Dependant employees are members of the Civilian Component as defined in the NATO Status of Forces Agreement (SOFA).

3.006 These instructions apply to Dependants of 16 years of age and over, however, a single Dependant who reaches the age of 25 is not to be employed or continue in employment as a Dependant employee unless they produce an authorisation of extension of their Dependant status and authority for employment issued by J1, HQ UKSC. In other circumstances the continuance in employment on the loss of NATO SOFA status (e.g. where an individual decides to remain in Germany and work and live on the German economy) is not an automatic occurrence. All requests to re-employ an individual as a DEL on the loss of dependant status in these situations are to be submitted by senior line management through the local GLSU to DCS (Sec), HQ UKSC for approval stating the business reasons behind this exceptional measure. Only in the most compelling cases will exceptions be made.

Income Tax

3.007 Dependant employees will not be liable for UK Income Tax provided they remain outside the UK for a full Tax year apart from short return visits. Full details are contained in HM Revenue and Customs Inland Revenue Board Order, Section 28/5 of the Income Tax (Earnings and Pensions) Act 2003. Where Dependant employees do receive a tax bill due to an early posting back to the UK then the matter should be referred to LEC Sp Svcs, HQ UKSC for consideration and advice.
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