Social protection in international mobility: secondment or expatriation?
International mobility directly influences the applicable social security system. Depending on whether it is a secondment or an expatriation, the rules of registration differ. The employer must determine the employee’s status prior to their arrival in France.
What is social protection in international mobility?
Social protection encompasses all the mechanisms covering the main risks of professional and personal life (illness, workplace accidents, retirement, disability).
In cases of international mobility, these rights do not automatically apply in the same way. Before any assignment in France, the employer must determine the applicable social security system. This choice determines the country in which contributions must be paid, and the employee’s protection.
The applicable scheme depends on:
- Thedetailsof the assignment in France (duration, purpose).
- The employee’s status (seconded or expatriate).
- The country of origin and the host country.
- The existence or absence of international social security agreements.
What are the different types of international mobility?
Intra-community secondment
The employee usually works for an employer established in an EU or EEA member state, or in Switzerland. The employment relationship is maintained during the assignment.
Secondment from outside the EU, EEA, and Switzerland
The employee usually works for an employer established in a country outside the EU, EEA, or Switzerland. The employment relationship is maintained during the assignment.
Expatriation
The employee works for an employer established in France and is subject to a French employment contract. They are registered with the French social security system.
Company director
A company director relocating for professional reasons to France must be registered with a social protection system. The system to which they belong depends on their status as a company’s representative , the legal structure of the firm and the duties they perform.