• Σχόλιο του χρήστη 'Remote Greece S.M.P.C.' | 17 Ιουνίου 2026, 19:21

    Remote is a global HR platform operating in 180+ countries, offering Employer of Record, Global Payroll and Contract Management solutions through a single, compliant platform. Remote participates in this consultation as an Employer of Record (EOR) provider operating in Greece through its local entity, Remote Greece S.M.P.C., which directly employs individuals in Greece to deliver employment-related services to its clients (ΓΕΜΗ no. 159109403000; ΑΦΜ 801558204 / VAT EL801558204), with its registered seat at Alexandras Avenue 116A, 4th Floor, 11471 Athens. Remote fully supports the objectives of Directive (EU) 2023/970 and of the draft, and the purpose of this submission is to ensure that the new obligations apply to the EOR model in a way that produces accurate and meaningful data, thus supporting the monitoring objectives of the competent authorities as well as employers and workers. **Article 17 - Comparator / "single source”** **The provision:** Comparison is not confined to the same employer but extends to a "single source" that determines the relevant pay terms, defined as the entity that determines the pay elements relevant to the comparison. - **Remote's recommendation:** The single-source test, as drafted, already locates the comparator with the entity that determines pay. In the EOR model the pay elements relevant to the comparison are determined at the level of the client engagement rather than across the Remote entity's wider workforce. Because the draft does not address the EOR model expressly, the application of the test to it is open to doubt. Remote recommends that Article 17 (art. 54) be amended to provide expressly that, where an employee's pay terms are determined by reference to a client engagement rather than by the employing entity, that client undertaking constitutes the single source for the purpose of comparison, because this places beyond doubt the application of the test the draft already adopts. The Regulatory Impact Analysis, drawing on recital 29 of the Directive and the *Lawrence* judgment (C-320/00), confirms that the comparator turns on the entity that actually determines the relevant pay terms.