- A1: A1 is a document issued by the authorities of a country to prove that an employee is still covered under its social insurance scheme even while abroad. This document is valid throughout the EU/EEA countries and Switzerland.
- Asynchronous collaboration: It is a model of work where people collaborate on projects or ideas at different times, not in real-time.
- Business traveler: Business travelers are employees that often travel for work or business purposes, as opposed to other types of travel, such as for leisure purposes or regularly commuting between one’s home and workplace.
- Certificate of Coverage (CoC): The Certificate of Coverage (CoC) is a document issued by the authorities of a country to prove that an employee is still covered under its social insurance scheme even while abroad. The concept is similar to the A1 certificate for EU/EEA countries, but in this case, the CoC can be issued for all countries around the world as long as there is a Social Security Treaty between countries.
- Co-employment: It is a contractual relationship between two companies that have rights and obligations as employers, one maintaining responsibilities for the worker’s job duties and day-to-day functions while the co-employer manages personnel related functions as payroll.
- Dependant Agent Permanent Establishment (DAPE): The Dependant Agent Permanent Establishment, It is a way of creating a Permanent Establishment (PE) by an individual that negotiates or closes contracts on behalf of an enterprise habitually in a third country, i.e. when the representative signs contracts from time to time in a country where the company is not located, the circumstances may give rise to a permanent establishment.
- Direct employment: Direct employment is a situation where a company employs directly rather than relying on sub-contractors, self-employed operatives or EoRs.
- Distributed team: It is a work model that consists of employees working together but physically located away from one another.
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