Globalemloyment

This book presents and comments on the most important legal and tax aspects, as well as aspects in the area of social insurance related to posting employees abroad. I will use the general term "cross-border employment," as  it is difficult at the beginning of the 21st century in  the European market, from a business point of view to treat separately:

• direct employment (e.g. a Romanian citizen Basescu goes to France, finds there a French employer, Carrelage SARL, and, as a bricklayer, performs his job in Paris),
• employment through employment agencies (e.g. a strawberry picker, a Hungarian citizen Gerey goes to the Netherlands, finds there a Dutch employer, an employment agency, Assista Uitzendbureau BV, which gives him at the disposal of employer/user: Mega Aardbeien BV),
• posting employees abroad through employment agencies (e.g. a carpenter, Polish citizen Klimek finds a Polish employer: an employment agency, Hema sp. z o.o., which posts him in Germany to work for a German employer/user: Möbelwerke GmbH,
• posting employees abroad by companies providing cross-border services (e.g. a Bulgarian company, Iso Perfecto Burgas, performs insulation works in a Swedish shipyard in Malmo and it post its Bulgarian employee Stoickov to carry out those works.

In dem vorliegenden Buch wurden die wichtigsten Rechtsvorschriften zusammengefasst und kommendiert, die bei der Arbeitsnehmerentsendung anzuwenden sind.