What is the difference between an employer abroad and a client (service recipient)?

An employer abroad (service provider) is the company that temporarily posts the workers with whom it has a contract of employment to the Netherlands for a temporary posting or assignment in the Netherlands.

The service recipient is the company or person that engages a company or self-employed person on the basis of a service contract or assignment contract, for which the posted worker or self-employed person carries out work.

In accordance with a service contract, building contract or assignment contract, the employer abroad is obliged to perform work outside employment. There is therefore no question of a contract of employment between the posted worker and the service recipient.