Under European provisions, workers moving within the European Union are subject to a single social security legislation, generally that of the country where the assignment is to be carried out.
For British employees seconded to France, the British social security system is maintained by law, but under certain conditions and if these conditions are not met, exceptional agreements may be concluded.
In both cases, social security contributions continue to be paid in the country where the company is based, which means that they are exempt from payment in France.
What are the consequences of Brexit on the posting obligations of British employees in France?
As long as the United Kingdom has not invoked Article 50 of the Lisbon Treaty, seconded employees will continue to pay British social security contributions while being exempt from French social security contributions, under the conditions set out in the European social security regulations.
In the event of an exit from the European Union, their situation will depend on the agreement reached between the United Kingdom and the European Union. If the UK leaves the EU but remains in the European Economic Area (EEA), there will be no change. And if it does not remain in the EEA, it will be necessary to determine whether employees will be able to benefit from the old Franco-British social security agreement of 10 July 1956, the scope of which is much more limited than the European regulations (the duration of the secondment is a maximum of 12 months).
If you have any questions about the posting of your employees, you can contact our experts.
Find out more about all the requirements for seconding employees to France on this page.
