Employment services including personnel search, referral service and labour supply service - GST - Services Code / Scheme of Classification of Services

Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 401 Group 99851 Employment services including personnel search, referral service and labour supply service 402 998511 Executive or retained personnel search services 403 998512 Permanent placement services, other than executive search services 404 998513 Contract staffing services 405 998514 Temporary staffing services 406 998515 Long-term staffing (pay rolling) services 407 998516 Temporary staffing-to-permanent placement services 408 998517 Co-employment staffing services 409 998519 Other employment and labour supply services nowhere else classified Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC) 99851 - Employment services including personnel search/referral service and labour supply service This group includes personnel search/referral service and labour supply service; provision of labour services to clients through a variety of types of contracts like Contract staffing services, Temporary staffing services, Long-term staffing (payrolling) services, Temporary staffing-to-permanent placement services, and Co-employment staffing services 998511 - Executive/retained search services This service code includes i. provision of intermediation services between prospective employees and employers; ii. specialized search and recruitment service limited to filling highly paid executive, senior manager, and professional positions, according to client specifications, including conducting detailed interviews with the client organization s management team, developing job profiles, conducting original research and advertising to locate potential job candidates, screening possible candidates, preparing, presenting, and discussing a confidential list of highly qualified applicants with the client, making interview arrangements, negotiating compensation, and providing post-hire follow- up. Note: The prospective employee/client makes the decision as to which candidate to hire. The fee for the services provided is charged whether or not the candidate is hired. This service is also known as retained search. 998512 - Permanent placement services, other than executive search services This service code includes i. testing, interviewing, reference checking, evaluation and counselling of prospective employees; ii. recruiting, selecting and referring candidates to the client to fill positions on a permanent (indeterminate) basis; iii. booking and casting services for motion picture, television and other theatrical casting services Note: The services may be procured by the potential employer or by the prospective employee. The candidate is selected and hired by the prospective employer. The placement firm is paid on a contingency basis, i.e., only for successful placement of a candidate. This service code includes permanent placement services for a complete range of occupations from low-level employees to management employees, including executives, except those recruited through executive/retained search, and for domestic or international job placements. 998513 - Contract staffing services This service code includes finding individual contractors to fill positions on the basis of written contracts that stipulate the deliverables for which the client has contracted, as well as specific terms and conditions of employment Note: Under the terms of this agreement, the service provider has legal rights and duties with respect to the individual contractors. The individual contractors are normally responsible for their own payroll deductions and government filings. 998514 - Temporary staffing services This service code includes supplying personnel for temporary work assignments Note: The temporary staffing firm hires its own employees and assigns/supplies them to clients to support or supplement the client s workforce in work situations such as employee absences, temporary skill shortages, seasonal workloads, and special assignments and projects. The employees are on the payroll of the temporary staffing firm which is legally responsible for their actions, but when working they are under the direct supervision of the client. The temporary staffing firm specifies the pay, benefits, etc. of the employee. 998515 - Long-term staffing (payrolling) services This service code includes supplying personnel for extended work assignments Note: Under the terms of this arrangement, the client may recruit the person or persons hired by the staffing firm and assigned to their place of work, or transfer a portion of their existing workforce to the staffing firm. Long-term employees are placed on the payroll of the staffing firm, which is legally responsible for their actions, but when working they are supervised by the client. This service includes labour leasing, staff leasing, employee leasing, extended employee staffing and payrolling. The services of Professional Employer Organizations (PEO s) are not included. This service code does not include payroll processing services, cf. 998223 998516 - Temporary staffing-to-permanent placement services This service code includes supplying of personnel for temporary employment with the expectation of permanent work at the end of a trial period with the client Note: The employee remains on the payroll of the temporary help staffing firm until the hiring decision is made at which time he or she becomes an employee of the client or, if not, returns to the temporary help staffing firm. This service may include training, counselling, assessment, and resume upgrading. 998517 - Co-employment staffing services This service code includes supplying of personnel through a staffing arrangement in which an organization, i.e. a Professional Employer Organization (PEO), co-employs a client s workforce. Note: The PEO and the client enter into a contractual agreement whereby the rights and responsibilities in respect of co-employees are shared or allocated, with the service provider assuming responsibility for certain activities as agreed with the client. These range from basic to full- service packages. 998519 - Other employment labour supply services n.e.c