Guideline no. 2/2016
The Inspector General of the State Labour Inspection Office issued on 2 March 2016 a guideline which is intended primarily for labour inspectors, nevertheless in practice it might be used as a useful instrument also for employment agencies and employers / users.
According to the Guideline, the working conditions of an employee on secondment could not be worse than working condition of a comparable employee of a user in case that providing of such working conditions is specified by the labour laws and at the same time these are tax eligible costs in the sense of the Act on Income Taxes.
The Guideline, simultaneously, provides for an exemplary list of working and wages conditions whose providing is necessary to secure (e.g. shortening of working hours without reduction of wages). (open the official wording)