AFMB Ltd and Others (Case C-610/18): Definitive Acceptance of the Economic Employer Principle in Multi-State Situations

In this note, the author discusses the ECJ decision in AFMB Ltd and Others (Case C-610/18) wherein the Court determined that the entity that is considered the employer for social security contribution purposes is the undertaking that: (i) has actual authority over the worker, (ii) bears the actual wage costs of the worker and (iii) has the actual power to dismiss the worker.