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Immigration


24 May 2017

FRANCE: Introduction of prior detachment declaration

From 1 July, employers who have incoming foreign employees, who remain on the home payroll of the origin country, will be required to indicate in which country the employee will be covered for social security. A decree has also been issued which has fixed the administrative fee at 40 euros, to be paid by the employer on making the detachment declaration.

If there is a social security treaty agreement between the home country of the transferee and France, this will have to be indicated. In the event that there is no social security treaty agreement between the countries, then it is mandatory for the employee to be registered for French social security at least two working days prior to arrival in France. Effective 1 July 2017, this information must be indicated on the prior detachment declaration.

In order to be compliant with the record keeping for assignments, the French host company must have the following documents in place prior to the start of the assignment of the employee: 

  • 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 permits. 

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

  • 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;  
  • A copy of proof of salary payment.

How does this affect the client?

 All foreign companies transferring employees, both EU and non-EU nationals, to France under detachment status are affected. Employers must ensure that they submit a prior detachment declaration including all the required information as well as designate a legal representative in France and provide them with access to the documents required for inspection. Companies in France who host these assignees must also ensure that they maintain the required documents ready for inspection

 

 

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