Your company plans to send or has already sent employees temporarily to France? In this case, these employees are considered as “posted workers”.

The notion of “posted workers” allows companies to send their employees to France without losing the advantages of social security benefits of their home country. In short, these employees continue to pay their social security contributions in their home country.

In this case, no social contributions are due to the French state.

The employee continues to also pay taxes on personal revenue in their home country, as long as their stay in France does not exceed the limit of 183 days per year.

To benefit from this regime, your company has to comply with a specific set of rules, set out by the French authorities.

The list of rules and obligations to comply with is rather long. Non-compliance with these rules can have very serious consequences, such as penalties, but also the disruption of all activities, with immediate effect, on your construction sites or any other services you were carrying out on French territory for an undetermined period.

Important remark: Self-employed workers or business owners are not considered to be posted workers and fall under different regulations.

What are your obligations?

Before posting workers to France, you must:

• Obtain an “A1 form”. This document is issued by your local social security provider. The document proves that the employee continues will continue to pay social security contributions in his home country during his stay in France
• Prepare a preliminary declaration of posting (SIPSI) and transmit it to the French authorities
• Appoint a representative. Your representative must be established in France,
• Request BTP cards for the employees concerned by this posting (read more on our page BTP card),
• Respect the rules set out by French labour law regarding minimum wages,
• If necessary, registration for French VAT.

RMB can do all this paperwork for you. Contact us, our experts will provide you with a free audit of your current situation.