Per the documentation your salary is "the gross salary figure which must represent the total amount paid to the worker, gross of any tax paid whether paid in the UK or overseas, and
must
include any permitted allowances and guaranteed bonuses"
The key word is "guaranteed" is the 20k guaranteed or is it an expense account you get paid back?
The
Earnings section of
https://www.gov.uk/guidance/immigration ... attributes is pretty explicit and lays it out much clearer then the PDFs.
Intercompany Transfer has more complexity to it and can be part of the confusion. Ecspecially in reguards to housing allocations since Intercompany transfers have some special rules around housing allocations.
Also keep in mind the "Points" for the RCOS are different then the "Points" for a General Visa and only the Salary applies to the RCOS while Salary and Guarenteed bonuses count toward the General Visa Threshholds.