What is the 24 Month Rule?

Employees who work at a permanent workplace do not qualify for travel and subsistence expenses as this is deemed to be their ‘usual’ place of work.

However, if the place of work satisfies the Temporary Workplace Rule, which includes the provision that you have not, nor do you intend to work at your current place of work for a period of more than 24 months, then that employee may be entitled to claim site based expenses, including travel and subsistence.

It is important to note that the 24 month rule is applicable from the point you know you will exceed 24 months, not just at the point 24 months is exceeded.


  1. Thomas accepts an assignment for 28 months. He is unable to claim expenses from day 1 as he expects his assignment to extend beyond the 24 month time limit.
  2. Jane accepts an assignment for 14 months, and then signs an extension for a further 11 months. Jane is able to claim expenses for the first 14 months but not for the remaining 11 as it is from this point that she expects to work there for more than 24 months.
  3. Bob accepts an assignment however it is unclear how long the assignment will last. Bob may claim expenses until the point he reaches 24 months.