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A permatemp is a temporary employee who works for an extended period for a single staffing client. The word is a portmanteau of the words ''permanent'' and ''temporary''. There are two types of permatemp employment relationships. In the first form, a public or private employer hires employees as "temporary" or "seasonal" employees, but retains them, often full-time for year after year, often with less pay and without any benefits. These employees often do the same work as permanent employees, but without the same pay, benefits, and labor rights. The second kind of permatemp is an employee of a staffing service provider, payroll agency or Professional Employer Organization, which sends workers to work in a long-term, on-site position for a private company or public employer. The employee is paid by the staffing service provider or agency rather than by the primary employer. In the United States these agencies are required by the US Internal Revenue Service (IRS) to pay the employer portion of Social Security and Medicare taxes (FICA) and Federal Unemployment Tax (FUTA) in accordance with IRS Publication 15A. U.S. leasing organizations are also required to provide employees with health coverage by the United States Department of Labor, the requirements of the health care offered will change in 2014 to comply with the Affordable Care Act (ObamaCare). Long-term full-time leased employees in the U.S. may also be offered a retirement benefit package with a minimum (leasing) company contribution of at least 10%, IRS Form7003. ==Definition== Traditionally, a temporary employee is hired to substitute for an employee who is on leave or vacation or to staff a project for which there are insufficient permanent employees to carry out the task. A seasonal employee is hired for the limited time because the work is necessary only for a certain part or season of the year. The normal practice of temporary employment for an agency is one in which the employees have a close relationship with the agency from which they receive their pay. Their work may range from day labor to high-priced consulting. The employee may work for one or several companies, and the working periods may be for days or months at a time, but the working periods often come about irregularly. "Permatemps" are often distinguished from temporary employees by working for the same company for a long, possibly indefinite amount of time, working the same schedules and hours of regular employees, and by requirements such as "company" training or required attendance at "company" meetings. This is where many Leasing Agencies in the U.S. run afoul of the IRS and US Department of Labor. The IRS, in an effort to close loop holes which allow companies to hire temporary employees and thus avoid federal employee taxes have created a very clear definition of a "Common Law Employee" versus a "permatemp". The IRS definition of a common law employee rests on whom actually controls the work done by the leased employee. IRS Publication 15A explains "Under Common Law Rules anyone who performs services for you is generally your employee if you have the right to control what will be done and how it will be done...What matters is you have the right to control the details of how the services are performed". IRS 15A also defines the role of staffing services with "The staffing service has the right to control and direct the worker's services for the client, including the right to discharge or reassign the worker. The Staffing Service hires the workers, provides them with unemployment insurance and other benefits, and is the employer for employment tax purposes." Further clarification for U.S. employees can be found in IRS Publication 15A Section 2. Misclassification of employees can lead to severe tax liabilities (IRS PUB 15 Circular E) and civil penalties as in the case of Vizcaino v Microsoft. Furthermore, if a "permatemp" actually qualifies as a common law employee, they are entitled to the same fringe benefits their co-workers receive either after one year or after the qualification standard set for regular employees, IRS Publication 15B. IRS Publication 7003 goes so far as to say "An individual who is actually a common law employee of the recipient (the worksite company) will not become an employee of another entity merely because the recipient enters into a formal "leasing agreement' with another entity." Regular, permanent employees work for a single employer and are paid directly by that employer. In addition to their wages, they may receive benefits, such as subsidized health care, paid vacations, holidays, sick time, or contributions to a retirement plan. Regular employees are sometimes eligible to switch job positions within their companies. Even when employment is "at will," regular employees of large outfits are sometimes protected from abrupt job termination by severance policies, like advance notice in case of layoffs, or formal discipline procedures. They may be eligible to join a union, and may enjoy both social and financial benefits of their employment. Policies regarding temp workers tend to differ between companies. At some companies, temporary employees are ineligible to apply for jobs open to regular employees. On the other hand, other companies use temporary staffing arrangements to "test drive" prospective employees. At the end of the agency, company employees and underperformers can be let go with minimal proceedings. When a staffing agency is involved, the permatemp may have little relationship with the agency that employs him. The staffing firm may have a national contract with the worksite company. Although the staffing company may be thousands of miles from the job location, it can find job candidates to fill positions through Internet job websites, with interviews occurring over the phone and paperwork filed via fax machine or e-mail. Sometimes, a permatemp employee may never actually meet anyone at the staffing company. The staffing firm provides a wage to the employee, but may or may not provide any benefits. Often, if benefits are offered, they come at a direct decrease in the pay rate. In order to pay the employee, the staffing firm is paid by the worksite company at an agreed upon bill rate, which can be many percentage points higher than the pay rate. Bill rates are rarely disclosed to the employee, and the staffing firm may, in fact, be contractually prohibited from disclosing it. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Permatemp」の詳細全文を読む スポンサード リンク
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