Immigration changes in France: social security coverage

From July 1 2017, companies posting or seconding their foreign employees on assignments to France will be required to indicate the country in which the employee is covered by social security.

France: Immigration changes to social security coverage.
From July 1, companies posting or seconding their foreign employees on assignments to France will be required to indicate the country in which the employee is covered by social security.

Foreign nationals on foreign payroll affected

This information will be required as part of the requisite déclaration préamble de détachement or pre-posting declaration (also known as the “posted worker declaration” in many European Union [EU] countries). In France, this declaration is submitted to the Ministry of Labor (MOL) and applies to all foreign nationals employed by companies outside France who are assigned to work temporarily in France but will remain on foreign payroll.Included in these types of assignments are temporary detachments as service providers, self-employment, and what are commonly referred to as intra-company transfers (ICTs).

Pre-posting declaration prior to start of assignment

The pre-posting declaration must be submitted online using a fillable form on the MOL SIPSI portal prior to the start of any posted assignments and the declaration must be updated whenever there is a material change in the assignment.After July 1, the SIPSI online form will include the required information regarding the employee’s social security coverage.Like most European countries, French law requires foreign nationals temporarily working in France but who remain on foreign payroll to be covered by social security – either under the French system, or under the system in place within their sending/home country if that country has a bilateral social security agreement with France.

Bilateral social security agreements

If the home country does not have such an agreement, the foreign worker must be enrolled in one of the French social security regimes. A list of the countries with bilateral social security agreements with France can be found here.As a reminder to companies posting foreign employees to France, the sending company’s designated legal representative – residing in France and designated with the MOL as responsible for all posting requirements – should retain copies of the following documents for two years following the end of the assignment:
  • Letter designating the legal representative with the DOL;
  • Pre-posting declaration;
  • Foreign employee’s ID and applicable work permit;
  • Foreign employee’s times sheets, payroll slips, and proof of payment of salary (copy of check or wire transfer); and
  • Certificate of coverage for social security and proof of payment of contributions.

Government fee likely to be instituted

In addition, in a related development, note that while there is currently no government fee for submitting the online pre-posting declaration through the SIPSI portal, that is likely to change sometime this year.A recent governmental decree (No. 751 of 2017), handed down on May 3, calls more the introduction of a EUR €40 fee sometime before the end of the year.Companies should be aware that, like France, posted worker requirements are in place in most EU member nations under the EU Posted Worker Directives but the regulations vary slightly by country.This immigration dispatch was prepared by Pro-Link GLOBAL Visa and Immigration Services.For related news and features, visit our Immigration section.Access hundreds of global services and suppliers in our Online DirectoryClick to get to the Relocate Global Online Directory  Get access to our free Global Mobility Toolkit Global Mobility Toolkit download factsheets resource centre

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