Posting Employees to France: A Short Guide
Temporarily employing workers in France, also known as secondment, requires thorough preparation and compliance with specific legal formalities. Whether the assignment lasts one day, two months, or longer, it is essential to determine in advance whether the work will be carried out as an employee or as a self-employed individual. This choice determines which rules and obligations apply.
Posting Employees
When posting employees to France, several administrative steps must be taken. First, it is important to know whether the employees come from the European Union (EU) or an equivalent area, or from a non-EU country. For EU employees, it is necessary to check whether a commercial contract has been concluded with the client in France.
A crucial requirement is the SIPSI declaration. This online notification is mandatory for foreign employers temporarily seconding employees to France. In addition, an A1 certificate must be requested for each posted worker. This document confirms that the worker pays social security contributions in their home country and prevents double contributions.
For work in the construction sector, the Carte BTP is mandatory. This identification card proves that the worker is legally employed in the French construction industry and is valid for five years. Moreover, a French representative must be appointed. This person serves as a contact point for the French authorities during the secondment.
French Representation
Appointing a French representative is a legal obligation for foreign companies temporarily employing workers in France. This representative acts as the point of contact for the French authorities and is responsible for storing and, if necessary, presenting documents related to the posted employees and the company's activities. These documents include employment contracts, pay slips, and proof of social security contributions.
The representative must be reachable by email and phone throughout the entire secondment period. This role can be fulfilled by an employee of the seconding company, a client in France, or an external professional such as a legal advisor or payroll service provider. At RFN, a dedicated secondment team handles these matters. For short assignments and one-off events involving artists, athletes, students, or teachers, an exemption from this obligation may apply.
Posting as a Self-Employed Individual
Self-employed individuals who wish to work temporarily in France must also meet certain requirements. The A1 certificate is essential, as it proves that the self-employed person pays social security contributions in their home country. Additionally, proof of business registration, such as an excerpt from the KBO (Crossroads Bank for Enterprises) or KvK (Chamber of Commerce), is required.
Unlike posted employees, self-employed individuals do not need to submit a SIPSI declaration and are not subject to the Carte BTP obligation. However, it is important to note that the French labour inspection may request all relevant documents during an inspection to verify the legitimacy of the work.
Conclusion
Successfully posting workers to France requires careful planning and compliance with applicable laws and regulations. By gathering the necessary documents in time and completing the required declarations, both employers and self-employed individuals can work in France without issues. For specific questions or assistance with this process, it is advisable to consult experts specializing in French labour law and secondment. You can contact RFN for further guidance.