The posting of workers to France is a mechanism that allows foreign companies to temporarily send their employees on assignment to French territory while remaining affiliated to the social security system of their home country. However, this practice is governed by a strict European directive and French legislation, imposing obligations on employers to ensure fair working conditions and fair competition between companies, and to combat social dumping and illegal work.

What is a Posted Worker in France?

A posted worker is an employee temporarily sent to France by their home company to carry out a professional activity. They must not be permanently integrated into the French labour market, and their temporary posting is limited in time, generally to a maximum duration of 24 months, but this may vary depending on agreements between France and the country of origin (particularly in bilateral agreements).

Conditions for Posting

For an employee to be considered posted, several conditions must be met:

  • The employer must be established outside France and carry out a genuine activity there.
  • The employee must have a mission contract with the posting company.
  • The assignment in France must be temporary and clearly defined.
  • The employee must continue to be affiliated to the social protection scheme of their home country, namely the social security scheme or health insurance of their country, and obtain an A1 certificate attesting to this affiliation.

The Employer’s Obligations During Posting

The Employer’s Obligations for a Posted Worker in France

1. Prior Declaration of Posting

Before posting an employee to France, the company must submit a posting declaration via the SIPSI portal. This declaration enables French authorities to verify compliance with the posted worker’s working conditions and to combat undeclared work.

The declaration must include:

  • The identity and contact details of the foreign employer.
  • The identity of the posted worker and the applicable working conditions.
  • The duration and location of the assignment.
  • The activity carried out in France.

2. Appointment of a Representative in France

The employer must appoint a representative in France, who will act as an intermediary between the French authorities and the posting company. This obligation enables supervisory bodies, such as the DREETS (Regional Directorates for the Economy, Employment, Labour and Solidarity), to easily access supporting documents relating to the posting.

3. Compliance with French Labour Law

Posted workers must enjoy the same working conditions as local workers with regard to:

  • The minimum wage (SMIC or applicable collective agreement);
  • The working hours and weekly rest;
  • The health and safety conditions;
  • Reimbursement of professional expenses (for example, allowances and indemnities).

In the event of non-compliance with these obligations, the employer may be penalised by the labour inspectorate and subject to administrative fines of up to €4,000 per employee.

4. Main Obligations of Companies for Posting Employees to France

OBLIGATIONDESCRIPTIONTIMELINE
Prior Declaration of PostingThe company must declare the posting to the French administration via the online declaration platform.Before the start of the posting
Having a Representative in FranceThe employer must appoint a representative in France if there is no legal structure in the country.From the start of the posting
Issuance of the A1 CertificateThe employer must provide an A1 certificate proving that the employee remains covered by the social security scheme of the home country.Before the posting
Display of Information at the WorksiteThe information relating to the posting must be displayed at the workplace (for example, employment contract, leaflets).Upon the Employee’s Arrival
Compliance with Local Working ConditionsCompanies must comply with French rules regarding remuneration, working time and other working conditions.Throughout the Posting
Monitoring of Working HoursThe monitoring and compliance with working hours must be ensured in accordance with French legislation.Continuously Throughout the Posting
Remuneration Compliant with the SMICPosted workers must be paid in accordance with the French statutory minimum wage (SMIC) or the applicable collective agreement.Throughout the Posting
Work Accident InsuranceCompanies must ensure that the posted worker has coverage for work accidents.Upon the Employee’s Arrival
Compliance with Tax ObligationsThe company must ensure that all tax obligations related to the posting are met, including social security contributions.Continuously Throughout the Posting

WARNING: This table provides a summary of companies’ obligations when posting an employee to France. Legal obligations and timelines may vary depending on the specific situation of each company and changes in legislation. Contact us for personalised advice and to ensure compliance with legal requirements.

The Tax and Social Security Implications of Posting

1. Social Security Coverage for the Posted Worker

A posted worker remains affiliated to the social security scheme of their home country throughout the duration of the assignment. To justify this affiliation, the employer must obtain a posting certificate or an A1 certificate. This document is crucial in the event of an inspection by the URSSAF or the labour inspectorate.

2. Taxation of the Posted Worker

The taxation of posted workers depends on the bilateral tax treaties between France and the employer’s home country. In general:

  • If the posting lasts less than 183 days, income tax is paid in the home country.
  • Beyond this duration, the remuneration becomes taxable in France, and the employee may be subject to French social security contributions.

It is therefore essential for employers and posted workers to enquire about the applicable bilateral tax agreements.

On the same subject: Posting of Employees in the Road Transport Sector in France: What Are the Prior Formalities?

Sanctions for Non-Compliance with Obligations

Failure to comply with posting rules exposes the employer to administrative sanctions of up to €8,000 fine per employee in the event of recidivism. In cases of proven fraud, more severe sanctions may be applied, such as a ban on carrying out activities in France or suspension of the relevant site.

How to Simplify the Management of a Posted Worker in France?

The Keys to Simplifying the Management of a Posted Worker in France

1. Using a Specialised Service Provider

Companies can use specialised providers in posted workers management, such as ASD Group, to handle administrative procedures and ensure compliance with French rules. These providers handle:

These providers can handle:

  • The prior declaration of posting.
  • The management of administrative and tax documents.
  • Assistance in the event of inspections by the authorities.

2. Using a Posting Management Platform

Certain online platforms, such as ASD SPW, allow centralisation of procedures, thus offering time savings and legal security to employers. With these tools, it is possible to:

  • Track posted workers’ assignments in real time.
  • Store and centralise the necessary documents.
  • Ensure ongoing compliance with current regulations, particularly in the construction sector and the road transport sector.

Posted Worker in France: Key Takeaways

The posting of workers to France is a practice governed by strict regulations, aimed at protecting workers and ensuring fair competition between companies.

To remain compliant, employers must comply with the obligations of prior declaration of posting, appointment of a representative and application of French working conditions.

Good management of posting involves anticipating formalities and, if necessary, support from a sector expert.

By optimising administrative management and scrupulously complying with regulations, companies can benefit from posting employees to France while minimising the risks of sanctions.

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Disclaimer: The information presented in this article is intended to provide a general overview of the rules applicable to the posting of employees in France. It does not in any way constitute legal, tax or administrative advice. As regulations are subject to change, we recommend consulting us for advice tailored to your specific situation. We accept no liability for errors, omissions or inaccurate interpretations of the information provided.