The issuer may be sufficiently protected under the existing provisions of the posted employment contract. However, it is likely that it would like to stress the need for confidentiality during the secondment and that it might wish to introduce new restrictive agreements in order to avoid the posting being in competition with the seconded or requiring staff from the secondment. As a general rule, the Seconder continues to pay the salaries of the Second and all related costs (including income tax and social security contributions). When the detachment is a business agreement, the host usually reimburses these fees. But what is clear is that sometimes, especially in large companies that have an interlocated geographical activity, detachments are used to spread the corporate culture and create a more closed organization. The sending agreement must therefore contain a description of the Member`s duties during the secondment. One possibility is to attach to the posting agreement a full description of the role of the seconded. On the other hand, the parties may prefer that the description of the services be very general in order to give more flexibility to the host. A secondment is the possibility of working temporarily in a different company or department than what they are already working on.
Other important clauses that normally appear in a posting agreement are the following: if you first address your company, you can offer, if they are to be entangled, to work with you in order to find an appropriate secondment that benefits both parties. The seconder also wants to be protected against the host using the Second directly at the end of the second period, i.e. being in competition with the Seconder on the basis of the information received during the second. If the posting is made to another part of the same employer, there may be fewer legal problems. However, minor amendments to the conditions of employment of the posted worker may be necessary. They may include their duties, place of work or supervisor for the duration of the secondment. The posting agreement should set a fixed duration for the posting, usually discussed in advance between the employer and the host. In the usual history, the posting contract automatically expires on the indicated end date.
It can be concluded that the mere provision of services to the Indian company to maintain global standards or the assistance with their daily work by the posted does not constitute a service PE in India. . . .