3. Employment Law Implications

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Employer of Record

It is beyond the scope of this work to discuss all employment law implications when an employee is transferred to a local EOR entity under a local employment contract. However, care must be taken in this regard.

The Posted Worker Directive (PWD) 96/71/EC covers the temporary secondment of staff within the EU from one member state to another. It applies where there is a posting under a contract of service, an intra-group temporary

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3. Employment law implications

Employer of Record

5.2 Employee registration

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

4.2 Company car

2.2.1 Mandatory social documents

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

7.3 Relocation costs

3.4 Private medical insurance

3.7.2 Sick pay

3.7.7 Occasional leave

6.1.2 Reciprocal agreements

3.3 Participatory bonus

1.1 Introduction: overview of the domestic payroll system

6.4.1 Split Year Relief – outbound employees

9.3 National collective bargaining agreement (CCNL)

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3. Employment law implications

Employer of Record

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT