Seconding an employee from a non-EU country to France
An employer established outside the EU, the EEA or Switzerland can temporarily send an employee to work in France. If a bilateral social security agreement exists, the employee can remain affiliated with the social security system of their country of origin, subject to certain conditions.
In a nutshell
- Seconding an employee outside the EU, the EEA or Switzerland is dependent upon the existence of a bilateral social security agreement signed with France.
- When the agreement provides for this, the employee may remain affiliated with the social security system of their country of origin for a limited period. Contributions are then paid in that country.
- A secondment requires prior formalities.
- In the absence of an agreement, or if the conditions are not met, affiliation with the French social security system is mandatory from the start of employment in France.
What is a worker seconded outside the EU, the EEA or Switzerland?
A worker seconded outside the EU, the EEA or Switzerland is an employee sent temporarily to France by an employer established in a third country, to carry out a mission on behalf of that employer.
Unlike intra-European secondments, maintaining affiliation with the social security system of the country of origin is not granted automatically.
It is only possible if a bilateral social security agreement signed with France expressly provides for it. When such an agreement exists, the employee can remain affiliated with their original system during all or part of their secondment to France.
The employer remains responsible for:
- Correctly classifying the secondment status.
- Complying with the conditions stipulated in the agreement.
- Paying social security contributions in the relevant state.
To work legally in France, third-country nationals must also comply with the applicable visa, residence and work permit regulations.
Good to know
Any secondment to France, regardless of the employee’s nationality, must be declared in advance by the employer based abroad, using the Ministry for Labor’s online service, “Sipsi”
What are the conditions of the secondment?
The secondment is recognized when several conditions are met.
A bilateral social security agreement signed between France and the country of employment provides for the possibility of seconding employees.
The employer must verify:
- The existence and content of the applicable agreement (risks covered).
- The maximum authorized secondment duration.
- The procedures for extending the secondment.
Bilateral agreements signed by France can be consulted on the CLEISS website.
- The employer conducts most of its business in the country where it is established, outside the EU, the EEA or Switzerland.
- The employee is performing the assignment in France on behalf of this employer.
- The employee is carrying out an assignment exclusively for their original employer.
- The employee is usually affiliated with the social security system of the member state in which they normally work.
- They work for the employer who has seconded them.
- They meet the conditions stipulated by the applicable bilateral agreement, as some agreements may limit their scope depending on the employee’s nationality or situation.
- The employee is a national of the EU, the EEA or Switzerland, or a national of a third country.
A residence permit may be required to enable them to work in France.
If no bilateral agreement exists, or if the conditions are not met, the employee sent to France must be registered with the French social security system. Contributions are then paid in France by the employer.
For more information, see our page “Registration in France”.
What is the duration of the secondment?
The length of time an employee can remain affiliated with the social security system of their country of origin is determined by the applicable bilateral agreement.
- This varies from country to country, ranging from a few months to several years (up to five years).
- Some agreements allow for renewal, subject to certain conditions.
It is essential for the employer to consult the specific terms of the agreement to determine the maximum secondment duration, the risks covered and the employee’s rights.
Further information
What are the rights of an employee seconded to France?
The rights of an employee seconded to France depend exclusively on the provisions of the applicable bilateral agreement.
Some agreements do not cover all risks (illness, maternity, old age, unemployment, etc.). In this case, both the employee and the employer must contribute to the French social security system for the uncovered risks.
Family members accompanying the employee (spouse or partner, minor children) may also be eligible for coverage, if the agreement provides for it and if they reside in France for the duration of the secondment.
What is the procedure to follow?
To maintain the employee’s coverage under the social security system of their country of origin, the employer must complete the following steps before the employee’s arrival in France:
- Inform therelevant organizationin the country of origin of the planned secondment.
- Request acertificate of coveragefrom the liaison social security organization.
- Obtain validation of the secondment from the foreign organization.
- Keep a copy of the certificateof coverageand provide one to the employee.
This certificate enables the employee to prove that they remain affiliated with their original social security system during their assignment in France. The conditions for healthcare coverage in France depend on bilateral agreements.
How to prepare for the extension and end of a secondment?
An extension is not automatically granted. It must be planned in advance and requires a formal request from the employer to the liaison organization in the country of origin. An extension of the secondment, when provided for in the agreement, is only valid after approval by this organization and validation by the Centre for European and International Liaison on Social Security (CLEISS).
At the end of the secondment period (initial or extended), the employee is required to be registered with the French social security system.
Voluntary registration with another system may be possible in certain cases, without affecting mandatory registration in France. This optional process may result in the payment of additional contributions.
Further information
What is a social security agreement?
At a glance
This page explains employee postings from a non-EU country to France work. It is based on institutional sources such as bilateral social security agreements signed by France, French social security regulations and CLEISS. It presents information covering the conditions, duration and procedures allowing employees to remain affiliated to their home social security system where a bilateral social security agreement exists and the relevant conditions are met. It uses the example of an employee posted to France by a foreign company who remains affiliated to their home social protection system.