TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 CONT

Employee leasing [is an] arrangement in which a firm (called "subscribing firm") transfers its employees to another firm (called "leasing firm") which specializes in human resource management, payroll accounting, and risk administration. The subscribing firm leases its employees back as employees of the leasing firm and usually pays more for their services than their salaries at the time of transfer. This way the payroll and associated expenses and taxes of the leased employees become the leasing firm's liabilities.  2, record 1, English, - employee%20leasing

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Typiquement, les établissements spécialisés dans la location de personnel permanent embauchent certains employés de leurs clients, voire tous, louent leurs services en retour et jouent le rôle d'employeurs de ces employés en ce qui concerne le versement du salaire et des avantages sociaux et les activités connexes.  1, record 1, French, - location%20de%20personnel%20permanent

Record 1,  Textual support,  Spanish