What is payrolling?
Payrolling as a service, originated in the United States in the 1960s with the first wave of labour migrants. Payrolling was first introduced in the Netherlands in the 1990s. Payrolling is a specialized form of HR services.
With payrolling, a payroll organization makes employees available to a client, also known as a hiring or user company, to work under its management and supervision. Clients are responsible for recruitment and selection. The payroll organization is responsible for legal employment. This includes administrative and financial obligations. The payroll company makes employees available exclusively and often for a longer period to the client.