[jobvandervoort]

The employee would be employed by the EoR on paper. Hence employer _of record_. But otherwise acts as a normal employee of the actual employer.

> And how is the situation when the employees come in from time to time (commuting across borders) but work the majority of their time in another country?

This is a gross simplification, but: You must comply with where you spend the majority of your time. Spending a few days/weeks outside of your homebase is normal (see: all business travel) and doesn't make you immediately liable.

That said, this gets really complex and murky when you think about e.g. nomads or people that really split their time between countries.

[periheli0n]

OK, thanks! That's really interesting and helpful. By the way, I'm sure you are aware, there's a ton of universities in the UK who right now have exactly this problem: Lecturers/professors/researchers living somewhere in the EU and commuting in for a few days per week during the semester. Their HR departments are freaking out because of it. They could use some help and maybe a special deal :wink: :wink:

[ghaff]

For that matter, I'm not sure how well nomadism AFAICT is really handled within the US. Systems are not really setup for people to not have permanent addresses with respect to things that require them (drivers licenses, passports, W-2s, state taxes, etc.). Pre-pandemic I spent literally months away from home but I had a clear permanent address.