78.20 | Temporary employment agency activities and other human resource provisions

Companies
This class includes the activities of providing human resources for client businesses. The units classified here represent the employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but they are not responsible for direction and supervision of employees.

The provision of human resources is typically done on a long-term or permanent basis and the units classified here perform a wide range of human resource and personnel management duties associated with this provision.

This class excludes:
- provision of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business
- provision of human resources to temporarily replace or supplement the workforce of the client, see 78.20
This class includes the activities of providing human resources for client businesses. The units classified here represent the employer of record for the employees on matters relating to payroll, taxes, and other fiscal and human resource issues, but they are not responsible for direction and supervision of employees.

The provision of human resources is typically done on a long-term or permanent basis and the units classified here perform a wide range of human resource and personnel management duties associated with this provision.

This class excludes:
- provision of human resources functions together with supervision or running of the business, see the class in the respective economic activity of that business
- provision of human resources to temporarily replace or supplement the workforce of the client, see 78.20
Companies
This class includes the activities of supplying workers to clients' businesses for limited periods of time to temporarily replace or supplement the working force of the client, where the individuals provided are employees of the temporary help service unit. However, units classified here do not provide direct supervision of their employees at the clients' work sites.
This class includes the activities of supplying workers to clients' businesses for limited periods of time to temporarily replace or supplement the working force of the client, where the individuals provided are employees of the temporary help service unit. However, units classified here do not provide direct supervision of their employees at the clients' work sites.
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