Payroll is a remuneration construction, where the client (company) concludes an employment contract with two parties: the employee and the payroll company. From a legal point of view, the payroll company acts as the employer and as such takes care of all obligatory technical tasks associated with being an employer (drawing up contract, paying salary etc.). However, the recruitment and selection of the employee, negotiation of the labour conditions remains the responsibility of the hirer. The hirer selects the employee and once there is a mutual agreement between the two, a payroll company can employ this employee and second it to the hirer.