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FRANCE – New Requirement and Fee for Prior Detachment Declarations

Effective 1 July 2017, foreign employers transferring employees to France on assignment, under detachment status (i.e. remaining on home payroll), regardless of their nationality, will be required to indicate the country where the employee will be covered for social security.

In addition, a decree (No. 2017-751) of 3 May 2017 has fixed the administrative fee which will have to be paid by the employer on making a detachment declaration, at EUR 40. The fee will be implemented sometime before 1 January 2018.

Social security coverage

If the transferee is coming from a country which has a social security treaty agreement with France, and the employee is therefore remaining on “home country” social security, this must be indicated. Should there not be a social security treaty agreement between the home country and France, then it is mandatory for the employee to be registered for French social security at least two working days prior to arrival in France. As of 1 July 2017, this information must be indicated on the prior detachment declaration.

Who is affected?

This applies to all foreign companies transferring employees (both EU and non-EU nationals) to France for assignments: intra-group transfers, temporary detachment as service providers, independent self-employed workers and temporary employees working for a temporary employment agency.

Record-keeping compliance for assignments

To be compliant the French host company (usually the onsite HR manager) must receive the following documents before the employee starts the assignment:

  • A copy of the filed prior detachment declaration;
  • A copy of the letter designating the legal representative, who must be in France, and proof of submission of the letter with the labor inspection;
  • A copy of the employee’s ID;
  • If applicable, a copy of the approved work permit.

The legal representative in France, must have at the disposal of the French labor inspection the following documents:

  • A copy of the employee’s ID and, if applicable, a copy of the approved work permit;
  • A copy of the prior detachment declaration filed
  • The letter designating the legal representative, and proof of submission of the letter with the labor inspection;
  • A copy of the employee’s pay slips;
  • A copy of time sheets, that we suggest should be signed by the employee and the home country manager;A copy of the proof of payment of the salary (this can be a copy of a wire transfer or cheque).

Action Items

  • Employers sending employees on assignment to France on detachment status must ensure that they submit a prior detachment declaration including all the required information, designate a legal representative in France and provide them with access to the documents required for inspection;
  • Companies in France hosting these assignees must ensure that they maintain the required documents ready for inspection.

This alert was drafted using information provided by Expat Partners, Apro Consulting and Itama Mobility.

Peregrine builds software and provides consultancy and training for global immigration management.

Newland Chase provides specialist immigration services worldwide.

CIBT is a world leader in short-term outbound visa requirements for expats and businesses.

DISCLAIMER: The information contained in this immigration alert has been abridged from laws, court decisions, and administrative rulings and should not be construed or relied upon as legal advice. If you have specific questions regarding the applicability of this information, please contact Peregrine © 2017 Peregrine Immigration Management Ltd.