Employers, but also more and more employees, seek flexibility in how work is organised. Temping is combined with pay-rolling and contracting. In addition, ways are being sought to organise work without employment contracts, so-called ‘platform work’. The impact of both European and national rules on these forms of work results in a complex landscape of legislation governing the regulation and obligations of employers who use flexible workers.
Every employer encounters temporary workers, whether as a permanent part of business operations or as an occasional replacement of a sick employee. The legislature does not care about the reason for using flexible workers, or whether companies use temporary workers, payroll workers, on-call workers or the self-employed. All forms of flexible employment have their own special rules. A misstep may quickly have far-reaching consequences, due to the interacting civil-law, tax and social insurance law rules with regard to this special, but indispensable, group of workers.