PERSONAL ALLOWANCES. 1. Individuals who are residents of the Netherlands shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Singapore tax as Singapore citizens not resident in Singapore.
PERSONAL ALLOWANCES. 1. Individuals who are residents of Fiji shall be entitled to the same personal allowances, reliefs and reductions or the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.
PERSONAL ALLOWANCES. 1. Individuals who are residents of the Netherlands shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Irish tax as Irish citizens not resident in Ireland.
PERSONAL ALLOWANCES. (1) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of Zambia shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.
PERSONAL ALLOWANCES. (1) Subject to the provisions of paragraph (3) of this Article, individuals who are residents of Austria shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom tax as British subjects not resident in the United Kingdom.
PERSONAL ALLOWANCES. (1) Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of Irish tax as citizens of Ireland not resident in the Republic of Ireland.
PERSONAL ALLOWANCES. (1) Subject to paragraph (3) of this Article, individuals who are residents of Portugal shall be entitled to the same personal allowances, reliefs and reductions for the purposes of United Kingdom taxation as British subjects not resident in the United Kingdom.
PERSONAL ALLOWANCES. 1. Subject to the provisions of paragraph 3 of this Article, individuals who are residents of Kenya shall be entitled to the same personal allowances, reliefs and reductions for the purpose of United Kingdom tax as British subjects not resident in the United Kingdom.
PERSONAL ALLOWANCES. It is a prerequisite that a higher salary be given than stipulated in the agreement, where the person in question, due to his or her skill within the company, provides particularly valuable work or has greater responsibility. The organisations agree that the employer should make a systematic assessment in deter- mining personal allowances under this provision, so that the determination of wages is based on justified criteria. Agreements to this effect are made directly between the employer and the individual em- ployee and can be negotiated with the participation of the notified union representative, should the employee so wish. Wage increases that follow from any increases in the free choice account, etc., can be in- cluded in connection with the local wage assessment.
PERSONAL ALLOWANCES. Personal allowances may be given to employees who are assigned tasks that are either particularly complex in relation to the job description or require that the employee has gathered special expertise to solve such tasks. Allowances may also be given to employees (key staff) who, by virtue of their skills, efficiency and team efforts, continue to exceed the requirements of the job and achieve extraordinary results compared to other employees. Finally, allowances may be given to employees with a special market value (for example retention). The allowance, which is governed by collective agreement and is pensionable, may not amount to more than 30% of the employee’s current function-based salary. If the allowance is reduced/revoked at Nordea’s initiative, scaling down is agreed in accordance with the principles of article 7(6).