Dear Hunaida,
Well, since you asked I may be able to provide some idea. But be informed this will depend on the requirement of your superior and the % of the allowance to be allowed. Anyway, when creating an SOP, in my practice an SOP becomes a policy by itself prior to elaborating the procedures or methods. Below can be your reference:
1.0 OBJECTIVE - this defines your goal and what you need to attain in making such standard procedure
2.0 SCOPE - who are covered under your procedure. In your query, expats or foreign personnel of your company
3.0 DEFINITION - should there be any technical terms that need to be defined for easy understanding you can put it here
4.0 RESPONSIBILITY - who are the responsible persons to make this procedure effective. Example: You (your name), responsible for maintaining/updating/improving the SOP; Accounts person, responsible for ensuring allowances are paid properly; Director (if you have), responsible in ensuring that there are available financial resources for the allowance to be paid; and there could be more responsibilities to be owned by a particular personnel
5.0 METHODS/PROCEDURES - these are the actual step-by-step procedure, starting from the 'Eligibility', 'Allowance %', 'Application form' (should there be), Authorization signatures, how many days of leave (if applicable to apply), and those who will execute such procedures --from the applicant up to the authority. This is your main standard procedure to follow
6.0 REFERENCES - these are the forms, reports, data analysis that need to be maintained and keep recorded
Moreover, if you can create a process map/chart on how this SOP works, it would be easily understood by the expats.
Hope this helps. I cannot create the actual SOP for you. You have to create it base on your requirements. I can only provide where/how you can be able to start. Cheers!
Regards,
Shallohal