Detachments can be made within an employer or group of employers. In these cases, the agreement may be relatively informal. If the disclosure relates to information coming out of the European Economic Area, the second is required to ensure that there is adequate protection and it may be necessary to include specific provisions in the detachment agreement. The host will be concerned about confidentiality, particularly with regard to the information the Member can obtain during the secondment, the invitation of his staff and the risk that either the Member, or the second, may appear in the competition. 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. 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.
It is important to note that an MP can only be invited to perform tasks for the host that fall within the tasks defined in his or her employment contract. If the tax clause is broad enough in the employment contract, there should be no problem; Otherwise, it will most likely be necessary to amend the employment contract before the detachment begins. 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. This article describes the working relationship between the principal employer and the secondment employer, as well as other important employment issues.