Employee posted abroad

Verified 22 May 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The status of posted employee concerns an employee who has to work temporarily abroad, on behalf of his employer of origin, with whom he maintains a contractual link during his mission. You want to know how long the secondment can last, what are the tax consequences? We present you with the information you need to know.

A posted employee is an employee sent abroad by his or her home employer to carry out work for a fixed period. For example, to perform a service in Spain for 4 months.The status of the posted employee differs from expatriate employee status.

FYI  

No employee can be sanctioned, licensee or discriminated against for refusing, because of his sexual orientation, a geographical transfer to a country where homosexuality is a crime or a crime offense.

As a posted employee, you are still part of your company's workforce in France.

Your subordinate relationship with your French employer persists. The latter usually formalizes your secondment by a agreeable the employee's employment contract.

The purpose of this amendment is to organize your relations with your French employer during the mission and your relations with the host company.

The amendment also has the following objectives:

  • Determine which law will be applicable between the parties
  • Specify the conditions of secondment, i.e. remuneration, payment of travel and accommodation expenses, any specific allowances (e.g. reimbursement of travel expenses)
  • Assess the tax impact of your secondment pay on your tax liability
  • Describe your reintegration at the end of your mission

FYI  

Some countries issue a work permit only if an employment contract has been signed with a local company. In this case, the host company that establishes a local contract with you also has the status of employer.

You are, in principle, paid by your original employer.

In addition, you can also obtain specific secondment allowances (e.g. accommodation bonus for transport).

Detachment is bound to be temporary.

The duration varies from a few months to a few years depending on the mission to be carried out and the host country (for example: 2 months to 3 years).

The information differs if you are posted to a country of the European Union, of the Schengen area, in the United Kingdom or Switzerland or if you are posted elsewhere.

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Posting to an EU country, the Schengen area, the UK or Switzerland

You continue to contribute to the French general social security scheme throughout the period of your secondment. Your contributions are calculated on the remuneration as a posted employee under the same conditions as if you were working in France. So you continue to benefit from french health insurance.

To do this, your employer must request a certificate of secondment from his online account urssaf.fr.

If you are a member of the farm plan, your employer must complete the following questionnaire and send it to the MSA: titleContent corresponding to the company's seat.

Questionnaire for the maintenance of a posted employee under the French social security scheme

With the agreement of the institution concerned, he must hand you the document A1 (attestation concerning the applicable legislation).

However, this benefit is temporary. The period of secondment to a country of the European Union, the European Economic Area and Switzerland should not, in principle, exceed 24 months.

FYI  

2 months must pass before you can be posted again.

Posting to a country outside the EU, the Schengen area or Switzerland

For any detachment, more than 3 months, in a country, outside the European Union (EU), of the Schengen area or from Switzerland, having signed (or not) a bilateral social security agreement with France, your employer must request a certificate of posting from his online account urssaf.fr.

If you are a member of the farm plan, your employer must complete the following questionnaire and send it to the MSA: titleContent corresponding to the company's seat.

Questionnaire for the maintenance of a posted employee under the French social security scheme

With the agreement of the institution concerned, he must provide you with a certificate concerning the applicable legislation, which allows you to benefit from French sickness insurance[1],

However, this benefit is temporary. The period of secondment to one of the countries mentioned above is, in principle, a maximum of 3 years, renewable once.

You need to keep it for the entire duration from your detachment.

The home employer must help you during your assignment to define your tax status in the host country and to become aware of the corresponding reporting obligations. Indeed, your departure and possibly that of your family can change your status as a tax resident. Depending on the case, your salary may be subject to taxation in the host country.

In principle, your employer will cover the costs of your travel, i.e. to get to and from the foreigner.

At the end of your secondment abroad, you reinstate your original company.

You must return to your position or an equivalent position in terms of responsibilities and remuneration.

Who can help me?

Find who can answer your questions in your region

  • To find out more about the country before leaving France

    Foreigners Embassy or Consulate in France

  • For information on international employment

    France Travail (formerly Pôle emploi) international

  • To learn about social protection internationally

    Center for European and International Social Security Liaison (Cleiss)

    General information on social security abroad and assistance with individual applications

    By telephone

    +33 (0) 1 45 26 33 41

    Hotline:

    • Monday from 9 am to 12:30 pm
    • Tuesday from 1.30pm to 4.30pm
    • Wednesday from 9 am to 12:30 pm
    • Thursday from 1:30pm to 4:30pm
    • Friday from 1:30pm to 4:30pm

    By E-mail

    Access to contact form

    By mail

    Center for European and International Social Security Liaison

    44 Armand Carrel Street

    93100 Montreuil