Is VAT charged for outsourcing employees?

Is VAT charged for outsourcing employees? 

Vat is tax on goods and services. Therefore not applicable in outsourcing employees.

Since VAT covers both goods and services, it normally does not apply to employees.

Considering VAT applies to good and services , employees as out of its purview generally 

In general, VAT is not directly charged on the outsourcing of employees themselves. VAT is typically applicable to goods and services that are supplied. However, it is recommended to consult with a tax professional or accountant who can provide specific guidance on your situation.

To my knowledge, no In general, VAT is not directly charged on the outsourcing of employees themselves. VAT is typically applicable to goods and services that are supplied. However, It is recommended to consult with a tax professional or accountant who can provide specific guidance