The definition of “employer”
With the ever increasing rise in globally mobile employees, the definition of “employer” has been bought to question by the General Advocate of the European Court of Justice recently.
The “Employer” can be interpreted in two ways; the company the employee is formerly employed by and the company the employee actually does the work for. As we are seeing more ways of working in more than one country i.e business visitors, commuters, secondments etc. ascertaining who the employer is gets more complex.
The General Advocate of the European Court of Justice proposes that the “Employer” is the company that the employee actually does the work for. If the General Advocate’s interpretation of “Employer” is approved by the European Court of Justice, this could impact your assignee population.
If you have any questions about the above, please do reach out to your BDO Contact.