NACE 78.3 – Other Human Resources Provision | Public Tenders

Definition: NACE 78.3 covers other forms of labour supply that do not fall under temporary work (78.2). In particular, this includes the supply of specialists, executives and highly qualified professionals, as well as project-based staffing.

Legal basis: NACE Rev. 2 (Regulation (EC) No 1893/2006) · Last updated: January 2026

What does NACE 78.3 cover?

NACE 78.3 (Other human resources provision) classifies companies that supply specialised personnel and experts — particularly in the IT sector — to public and private contracting authorities.

Group 78.3 within Section N (administrative services) and Division 78 comprises the following classes:

Unlike NACE 78.2 (classic temporary work), the focus is on highly qualified specialists who are often deployed on a project basis with specialised know-how. Public contracting authorities use this channel particularly for IT projects, digitisation initiatives and transformation projects.

Public Tenders: NACE 78.3 in Practice

Framework agreements for IT freelancers and specialists are among the strategically most important tenders of public contracting authorities — especially in times of skills shortages in public administration.

Typical types of contract

• IT freelancer framework agreements: Call-off arrangements for software developers, database administrators and IT project managers
• Interim management: Bridging cover for management positions in public undertakings
• Specialist pools: Framework agreements with multiple bidders for different specialist areas (e.g. SAP, cybersecurity, cloud)
• Project support: Short-term reinforcement for e-government projects and register modernisation
• Consultant supply: Boundary cases with works and service contracts

Demarcation issues under procurement law

The boundary between agency work (NACE 78.3) and free service contracts is significant under both procurement and employment law. Bogus agency work (concealed false self-employment) is problematic under both public and tax law. Public contracting authorities therefore frequently structure IT framework agreements as genuine service contracts, even where they de facto have a labour supply character.

Relevant CPV Codes for NACE 78.3

Who is NACE 78.3 relevant to in procurement law?

Public Contracting Authorities

Federal ministries, IT service centres of the public sector (e.g. ITZBund, FITKO in Germany, BRZ in Austria) and regional authorities regularly tender framework agreements for IT specialists. The public procurement chambers have clarified in several rulings that de facto labour supply contracts are also subject to procurement law.

Companies and Bidders

• Authorisation requirement: Genuine agency work requires AÜG authorisation
• Qualification evidence: Certifications of the specialists supplied (e.g. ITIL, PMP, SAP certificates)
• References: Comparable supply services for public contracting authorities
• Compliance: Compliance with data protection (GDPR) and IT security requirements (BSI Grundschutz)

NACE 78.3 in Context: Section N and Division 78

• NACE N – Administrative services: Parent section
• NACE 78 – Employment activities: Division
• NACE 78.1 – Activities of employment placement agencies: Permanent recruitment
• NACE 78.2 – Temporary employment agency activities: Classic temporary work

Frequently Asked Questions on NACE 78.3 and Public Tenders

How does NACE 78.3 differ from IT service contracts? Under NACE 78.3, the worker is integrated into the user's organisation and subject to its instructions. Under genuine service contracts, the contractor delivers a result on its own responsibility. This distinction is decisive for trade-law authorisation requirements and tax treatment.

Which procurement platforms are suitable for searching for NACE 78.3 contracts? TED (for EU-wide tenders), national platforms such as DTVP and evergabe.de, as well as specialised platforms such as the ITZBund procurement portal or the Austrian ANKÖ register.

Must IT freelancers be named in a framework agreement? This depends on the contract structure. For service contracts, naming of key personnel is common. For genuine labour supply, the specific worker is only relevant on call-off.

Last updated: January 2026 All information is provided without guarantee. For legally binding advice, please consult a law firm specialising in public procurement law.