…so what ?
You have or you are considering to have employee(s) working physically in France.
This situation is perfectly possible for a non French company. However, this situation should be anticipated and prepared with care.
You will find below a list of topics and items to have in mind.
Immigration:
Is my employee authorized to work in France?
Does he/she needs specific visa?
Shall my company proceed to any specific formalities?
Employment law:
What are the labour rules applicable to the employment contract?
Is there any collective bargaining agreement rules to comply with?
Do I have the possibility to choose the applicable law?
In case the contract is ruled by my country’s labour law, is there any local compulsory rules I have to be aware of?
Shall I draft a letter of assignment or other appendix to the employment contract?
Shall I declare the employee in France upon arrival?
Social security coverage:
Is the social security coverage in place efficient and appropriated in this international situation?
Is the employee affiliated with the proper social security regime?
Can I choose the social security regime?
Is there any specific insurances to be subscribed?
Income tax:
What is the tax residency of my employee(s)?
Could the employment income be taxable in France?
In my quality of employer, do I have any obligation to withheld at source the French income tax?
Is there any registration liability for me? For the employee?
Corporate tax:
Could this situation create a permanent establishment of my foreign company in France?
Compensation package:
What are the salary elements that shall / can be anticipated in the compensation package?
Does the compensation package meet the French minimum salary requirements?
What would be the global compensation costs for my company?
What would be the actual net in the pocket for my employee?
Is there any peculiar social security and/or income tax regimes applicable which could improve the global cost for the company and/or the employee’s net salary?
Human ressources:
Are the project managers of my company aware of the consequences to post an employee to France?
Are my employees to be assigned in France informed and prepared for this international experience?
What’s about the possible accompanying family members?
Does my company have an international mobility policy or practice? Can it be improved?
Depending on the situations, having an employee in France could trigger more or less obligations and formalities for the foreign employer.
Our team of specialists would be pleased to answer these questions and provide you with a comprehensive and proactive assistance.