Employment contracts and international mobility
When an employee is sent to work in France by a foreign business, several forms of mobility can be considered. Posting/secondment or expatriation: each situation has different impacts on the employment contract, social protection and the employer’s obligations.
In a nutshell
- International mobility to France can take the form of posting/secondment or expatriation under French employment law.
- Posting/secondment maintains the employment contract with the employer located abroad.
- Expatriation generally involves a new employment contract with the business in France.
- Social, tax and administrative obligations differ depending on the type of mobility.
- Certain formalities must be completed before the employee arrives in France.
What are the rules governing professional mobility?
Determining the rules governing professional mobility in France is a crucial step when an employer wants to give a work assignment in France to one of its employees.
Two main solutions can be considered by the employer, depending on the needs, nature and duration of the assignment:
- Posting or seconding an employee to France for a temporary assignment.
- Sending an employee to France for a more permanent assignment.
Posting, expatriation and social protection
The choice between posting/secondment and expatriation also has implications for social protection. In the case of secondment, the employee may, depending on the applicable rules, remain affiliated with the social security system of their country of origin. In the case of expatriation, they are generally covered by the social security system of the country where they are working.
How does the posting of an employee to France work?
Posting/secondment occurs when an employer established abroad assigns a temporary mission to an employee in France. In this case, the contractual relationship between the employee and the employer located abroad remains in effect for the duration of the assignment.
The employee therefore continues to perform their duties under the authority of their original employer, who retains their managerial and supervisory authority.
Posting cases
Posting can occur in various situations:
- As part of an international service agreement between a foreign business and a firm located in France.
- As part of an intra-group transfer between companies belonging to the same group.
- For the employer’s own account, for example, to participate in seminars, training courses or professional events.
- As part of a temporary staffing agreement between a foreign temporary employment agency and a business client in France.
Mandatory rules
Employers must comply with certain mandatory rules of French employment law applicable to all employees.
These rules include:
- The minimum wage.
- Overtime pay.
- The legal working hours.
- Occupational health and safety regulations.
Prior declaration of posting via SIPSI
All postings to France must be the subject of a prior declaration by the employer located abroad via the Ministry for Labor’s SIPSI online service.
Expatriation of an employee to France
Expatriation refers to a more permanent form of international mobility. It generally involves the transfer of employees between companies belonging to the same international group.
In this case, the employment contract with the original employer is suspended or terminated.
The expatriate employee then works for the business established in France, which becomes their employer.
Understanding the differences between posting/secondment and expatriation
| Criteria | Posting / secondment | Expatriation |
|---|---|---|
| Employment contract | The original contract with the employer abroad is maintained. A posting or secondment amendment specifies the conditions of the assignment in France. | The original contract is suspended or terminated. A new employment contract governed by French law is concluded with the company in France. |
| Duration of the assignment | Temporary, time-limited assignment. | Generally long-term or lasting mobility. |
| Reporting relationship | Maintained with the employer located abroad. | Transferred to the company located in France. |
| Applicable employment law | Employment law of the country of origin, with certain mandatory French employment law rules applying, such as minimum wage, working time, health and safety, etc. | French employment law applies to the employment relationship. See our dedicated pages. |
| Main formalities | Amendment to the employment contract. Prior declaration of posting via the SIPSI online service. Appointment of a representative in France. See the information sheet on posting of employees on the Ministry of Labour website. | Conclusion of an employment contract in France. Pre-employment declaration (DPAE). See our dedicated pages on how to recruit employees in France. |
| Remuneration | Paid by the original company. Remuneration must be at least equivalent to that of an employee holding a comparable position in France. | Paid by the host company in France. |
| Residence permit (employees from outside the EU / EEA / Switzerland) | “ICT seconded employee” or “mobile ICT seconded employee” permit for intra-group mobility. Or “temporary worker” permit with work authorisation. See our summary page on residence permits for seconded employees. | “Talent” residence permit, in particular “employee on assignment”, or any permit authorising salaried employment. See our summary page on residence permits for employees recruited in France. |
| Social security | Maintaining coverage under the original social security system may be possible under international agreements. Affiliation to the French social security system may apply in certain cases. See our dedicated page on social protection for seconded employees. | Affiliation to the French social security system. See our dedicated page on the French social security system. |
| Personal taxation | Seconded employee status does not directly affect tax residence. See our dedicated page on personal taxation. | Expatriate employee status does not directly affect tax residence. For further information on tax residence and taxation, see our dedicated page on personal taxation. |
Source: Business France
At a glance
This page explains the arrangements for international employee mobility to France. It is based on institutional sources such as the French Labour Code, the Ministry of Labour and the SIPSI online service. It presents information covering the differences between secondment and expatriation, the impact on the employment contract and social protection, as well as administrative and legal obligations. It uses the example of a foreign company sending an employee on assignment to France, either as part of a temporary secondment or a longer-term expatriation.