Secondment
is the temporary transfer of an employee to another organisation — a group company, client or partner — while the home employment continues. The seconding employer usually keeps paying and recharges costs; direction passes wholly or partly to the host.
Structuring secondments that hold up
The secondment agreement does the legal work: who directs, who pays and recharges what, how long, what happens on early end, and who carries employment liabilities. Cross-border, the standard checkpoints apply — posting notifications and A1 in the EU, permits where nationality requires, host payroll or shadow payroll when treaty thresholds pass, and the recharge’s PE implications.
Within groups, secondment versus ICT permit versus local transfer is a genuine choice — cost recharges and taxing rights differ, so tax input belongs in the design phase.
FAQ
Who employs a seconded employee?
The home employer, legally — that is what distinguishes secondment from a transfer. The host acquires direction rights per the agreement. If the host in substance behaves as employer (pay, discipline, integration) for long periods, reclassification and dual-employment findings become possible.
Do secondments need immigration permission?
Cross-border, usually yes by nationality and destination: EU/EFTA free movers self-solve within Europe; third-country nationals need assignment permits (Vander Elst niches aside); Switzerland requires assignment notifications or permits by duration. The home contract does not exempt the host country’s rules.