In most cases, the order involves the detachment of a particular person. However, if the second or host chooses the staff who will provide the services, the process should be done in the same way as a normal setting. Typically, the host pays a secondment fee to second place at regular intervals during the period. This tax can only be an amount covering the MP`s expenses or, more likely, an element of profit. One way or another, the second-hand tax will collect VAT if the second place is registered for VAT. The secondment agreement should include changes to the levy during the posting period, including possible increases in the Member`s salary. Regardless of the legal situation, the second and the host may contractually agree on the person who bears the costs of the debts to the Member (for example. B for their health and safety) and the deeds of the seconded customer, and to include in the agreement appropriate compensation. A worker`s right to contractual leave cannot be reduced without his or her consent. As a general rule, the parties agree that the purchaser is entitled to annual leave in accordance with the employment contract. However, the employer and host must plan how leave applications will be handled, for example, during the secondment to which applications must be submitted for approval. Among the key points that should be addressed in the secondment agreement are: the secondment agreement should therefore stipulate that the employer retains responsibility for administrative tasks such as: payment of the Member`s salary, benefits and pension contributions; Reimbursement of the Second for duly incurred expenses; compensation for income tax and social security contributions; Authorizing and registering annual leave; and the provision of sickness benefits. Even if the MP does not become an employee of the host, he or she may be considered a “worker” of the host (www.practicallaw.com/6-200-3640).
This concept is contained in different legislation and is defined as a person who works under an employment contract (employment or any other form) under which they undertake to perform personal work for another, who is not a client or client of a profession or business carried out by the person concerned.