During my twelve-years of experience in providing consulting services to companies involved in cross-border employment has shown that the most thriving enterprises offer all or most of the above-mentioned services.
In the EU, apart from classic business solutions presented above, one can frequently encounter such arrangements more and more, which allows companies to take the advantages of preferential insurance and tax rates, as well as labour law regulations, which are beneficial to the employer:
- provision of cross-border export services by means of temporary employees from a third country (e.g. a Polish company, Logistic Services Gliwice sp. z o.o., provides logistic services in France, in favour of a French company, Logi France SARL, using Bulgarian employees hired by a Bulgarian company, Personnel Bulgaria),
- posting temporary employees from a third country abroad (e.g. a Slovakian company, Bratislava temp sro, post a Polish temporary employee, Kowalski, to an Austrian employer/user).
The Freedom of service provision functioning in the EU enables the use, throughout the EU, of employees who are citizens of countries from outside the EU:
- a Polish company, Australopitek sp. z o.o., employs a welder in Poland, who is a citizen of Nepal and his name is Shiba Kumar Limbu. Within the frameworks of a short-term contract (umowa o dzieło) in the territory of Germany with a German contractor, Stahl Cottbus GmbH, that employee gets A1 form and a Van der Elst visa, and goes to Germany to perform his duties on a temporary basis.
In recent years, dynamic development of companies involved in cross-border employment in Europe has meant that many of the arrangements mentioned above are performed within one group of companies. This allows companies to take advantage of tax and insurance benefits resulting from legislation in particular EU Member States. It also ensures legal security in the context of employees' claims.
This book aims at presenting regulations and principles existing in the EU in the area of cross-border employment. These regulations are commented upon and numerous practical examples are given. I have dedicated this book to my clients, who for 12 years have been implementing cross-border employment models which I outlined for them.