Employee Secondment, as defined by Article 45 of the Labor Code, is the act by which the employer temporarily changes the place of work to another employer for the purpose of carrying out work in the interest of the latter.
The employee will not enter into an individual employment contract with the employer to whom they are seconded. Additionally, the current employment contract held by the seconded employee cannot be the subject of any additional act entered into by the employer in favor of whom the secondment is made.
During the secondment, the employee retains their position and all other rights provided in the contract. The employee is granted the most favorable rights, either from the employer who ordered the secondment or from the other employer. If the rights are more favorable in the case of the employer to whom the employee is seconded, the contract with the initial employer can be suspended. Thus, the employee will receive all rights from the company where they are seconded.
If the more favorable rights are with the original employer, they are obliged to conclude a secondment decision between the two companies containing at least:
– The reason for the secondment;
– The period for which the secondment is ordered;
– The fact that the payment of rights is made by the original employer;
– The secondment allowance.
The secondment period cannot exceed one year. Exceptionally, this period may be extended for objective reasons that require the employee’s presence at the employer where the secondment was ordered, with the agreement of both parties, every 6 months.
In situations where the more favorable rights are with the employer to whom the employee is seconded, the original employer will have the following obligations:
– To issue the secondment decision including the reason, the period of secondment, and the fact that payment of the rights is made by the employer to whom the employee is seconded.
– To suspend the employment contract and register this suspension in ReviSal, choosing the secondment option.
The employer to whom the employee is seconded has the following obligations:
– To pay the salary rights and the secondment allowance with the related social contributions and tax;
– To prepare the payroll;
– To prepare and submit Declaration 112.
Secondment – Information that must be completed in ReviSal
The original employer registers in ReviSal the suspension of the seconded employee’s employment contract and completes the following mandatory information:
– The start date of the suspension, which marks when the suspension takes effect, as recorded in the secondment decision attached to the employee’s personal file;
– The end date of the suspension – the estimated date when the secondment ceases to affect the employment contract, as recorded in the secondment decision;
– The unique identification code (CUI), name, and nationality of the employer to whom the secondment is made and where the employee will perform work.
The deadline is 19 working days from the day prior to the date on which the decision takes effect.
The original employer will also register in ReviSal the end of the secondment – the termination date, specifically the first day the employee resumes activity at the initial workplace.
If an initial end date for the suspension was recorded and it is exceeded, the original employer will first extend the secondment (modify the end date in ReviSal) and then operate the termination within 19 working days from the effect.
The original employer is obliged to complete and submit Form 205.
Since they do not enter into an employment contract with the employee, the employer to whom the secondment is made has no obligation to operate in ReviSal.
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This translation provides a comprehensive understanding of employee secondment, the rights and responsibilities involved, and the necessary administrative procedures.