Section 3A. Calculation of allowances that apply specifically to the posting
When calculating the posted employee's remuneration, allowances that specifically apply to the posting shall be considered part of the salary unless these are paid as reimbursement of expenses that were actually incurred due to the posting, for example, expenses for travel, board and lodging.If the employment contract does not state which parts of the allowance are part of the salary pursuant to paragraph one and which parts are paid as reimbursement of expenses, the entire allowance shall be deemed to be reimbursement of expenses.