The legal basis for the provision of temporary and occasional work for pupils and students is represented by a duly completed and endorsed referral issued by the intermediary of temporary and occasional work for pupils and students. The pupil or student does not need to enter into any further agreement or arrangement with the employer. On the basis of the accounted referral, which the employer returns to the intermediary, the latter accounts taxes and contributions and issues an invoice to the employer for the performed temporary and occasional work for pupils and students. After payment of the invoice, the intermediary pays the wage for the performed work to the pupil or student and deducts and pays all contributions and taxes.