A secondment temporarily moves an employee from their home employer to a host organisation while the home employment contract remains in force. The employee retains their continuity of employment, benefits, and return rights. Costs are usually recharged to the host.

• Secondee retains continuous employment with home employer
• Employment contract remains with home employer throughout
• Host must comply with health and safety and working time obligations
• Cost recharging: home employer invoices host for salary and on-costs
• IR35 considerations if secondee works through a personal service company

Legal reference: Employment Rights Act 1996; Working Time Regulations 1998; HMRC Employment Income Manual