Seconded employee meaning

A seconded employee is an employee temporarily assigned by their UK or Irish employer to work for a host entity, location or country while remaining employed by, and usually under the direction and control of, the original (home) employer. The term is not generally defined in legislation and is used descriptively across employment, immigration, tax and pensions law. Typical legal features are a limited assignment period, a continuing contract with the home employer, an intention to return to that employer (or to retire), and a secondment agreement allocating supervision, pay, benefits and disciplinary control. Who exercises day‑to‑day control is often central to employment status, vicarious liability and regulatory compliance. In the cross‑border pensions context, EU IORP rules historically treated a seconded employee as a worker sent by a UK employer to another EEA member State for a limited period while remaining under UK employer control and intending to return. Post‑Brexit, UK schemes must follow current UK pensions regulation and any applicable EU/EEA requirements; in Ireland, IORP II continues to apply. Practical significance includes employment rights, tax residence and PAYE, NICs/PRSI and social security coordination (e.g., A1 certificates), immigration sponsorship and permanent establishment risk.