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Labour leasing

Last updated: 14/08/2026 Reviewed by: Access Financial Team

Labour leasing

— known as Arbeitnehmerüberlassung in Germany and Personalverleih in Switzerland — is the regulated practice of employing workers and placing them under a client company’s direction. Most European states require the leasing employer to hold a licence and to give leased workers equal or protected terms.

The rules at a glance

CountryLicence / regimeKey constraint
GermanyAÜG licence (Federal Employment Agency)18-month maximum assignment; equal pay after 9 months
SwitzerlandCantonal + SECO licence (AVG/LSE)Federal licence required for cross-border leasing; staffing CBA applies
NetherlandsRegistration + SNA certification expectedChain liability for wages and taxes
FranceTravail temporaire regimeLicensed temp agencies; strict equal treatment
PolandTemporary work agency registration18-month cap per client in a 36-month window
Sources: arbeitsagentur.de; avg-seco.admin.ch. Verify rules per placement.

How is labour leasing regulated in 2026?

The defining test is direction: when your staff work inside a client’s organisation, under the client’s instructions and hours, you are leasing labour — whatever the contract calls it. That triggers licensing, equal-treatment rules and, in several countries, maximum assignment durations.

Enforcement is active. German authorities can void unlicensed arrangements — making the client the legal employer retroactively — and Swiss inspectors fine both provider and client for unlicensed cross-border placements.

When does your arrangement count as labour leasing?

Ask three questions about the working reality:

  • Who directs the work? If the client sets tasks, hours and methods, the placement is leasing — service contracts with ‘deliverables’ language do not change that.
  • Who is integrated where? A worker using the client’s systems, desk and team routines looks leased to any inspector.
  • Who bears commercial risk? Genuine service providers deliver outcomes at their own risk; leased workers deliver time.

Misjudging this line is expensive: reclassification converts service fees into wage claims with social contributions and interest. When placements are client-directed, run them through a licensed structure — an Employer of Record with the relevant leasing licences, or licensed payrolling.

Common mistakes

  • Relying on contract labels: ‘consulting agreement’ wording does not stop an inspector seeing client-directed work as leasing.
  • Licence held by the wrong entity: a sister company’s licence does not cover your contracting entity — match names exactly.
  • Ignoring caps: Germany’s 18-month limit and Poland’s 18/36 rule run per worker per client, and they keep running through renames.
  • Cross-border shortcuts: leasing into Switzerland from abroad without a Swiss-licensed provider is prohibited outright.

Why licensing decides market access

For staffing agencies and consultancies, licensing is a market-access question: clients in Germany, Switzerland and the Netherlands increasingly refuse unlicensed suppliers outright. Holding the licences — or contracting a licensed provider — is what keeps the supply chain biddable. Access Financial holds Swiss SECO licences and operates licensed structures across Europe; ask for a compliance check of your placement model.

FAQ

What is the difference between labour leasing and a service contract?

A service contract delivers an outcome under the provider’s own direction and commercial risk; labour leasing delivers people who work under the client’s direction. Authorities decide by the daily reality — who assigns tasks, sets hours and supervises — not by the contract title. Mislabelled ‘service’ arrangements are the most common finding in leasing audits.

Do I need a licence to lease staff cross-border into Switzerland?

Yes. Leasing into Switzerland requires a federal SECO licence in addition to the cantonal one, and leasing from abroad without a Swiss-licensed entity is prohibited — a foreign agency must place workers through a Swiss-licensed provider. The public register at avg-seco.admin.ch shows who is licensed; both client and supplier face fines otherwise.

What is the 18-month rule in Germany?

Under the AÜG, a leased worker may stay with the same client for a maximum of 18 months (collective agreements can extend this), and after 9 months must receive equal pay with comparable client staff. Exceeding the cap can make the client the worker’s legal employer by operation of law — one of the sharpest sanctions in European staffing regulation.