What has changed
Effective July 1, 2017, employers will have to indicate the State competent from a social security standpoint to any seconded assignee working in France (art R 1263-3 of the French labor code). Previously, the templates for declaration of secondment did not contain this additional information.
Additionally, the employer posting foreign assignees will have to pay an administration fee of 40 euros per assignee. This should be due at the time of submission of the online declaration through the SIPSI. The French legislation has yet to provide a specific start date for the fee, but it will be applicable at some point between now and January 1, 2018 at the latest.
Who is affected?
- All foreign companies that temporarily second employees to France (service agreements, intra-group transfers, own-account service agreements, or temporary work/secondments via temporary work agency)
What you need to do Planning ahead
- Foreign companies seconding employees to France need to provide all requested information when completing the declaration of secondment.
- French companies hosting seconded workers need to obtain a copy of the complete declaration.
- Contact your Emigra Worldwide representative for further details on how these updates may impact you or your client.