Representation of posted workers
The mission of the representative
One of the main obligations when posting temporary workers to France is to designate a representative in France.
When failing designating a representative in France, your employees will not be considered as posted workers by the French tax administrations. By consequence, you will not be exonerated paying social contributions in France. Moreover, heavy penalties will be applied on top of it (read more in FAQ’s about penalties).
The French tax administrations demand to designate a representative established or domiciled in France in order to facilitate their information requests and inspections regarding the conformity of your employees as posted temporary workers in France.
It is the local representative that will be contacted in case of inspections and/or in order to verify the documents concerning your posted workers such as payslips, labour contracts, A1 forms, etc.)
The mission of your representative is to keep these documents filed and have them ready to send them to the authorities on their demand.
When the authorities ask the representative for documents or other information, they allow in general a time window of a couple of hours as a deadline to provide all documents requested. This is the reason why your representative in France is ought to have the updated and correct documents ready at all time.
RMB has served as a representative for numerous foreign companies since 2015 onwards. We have an excellent reputation being a representative for posted workers.
Our team also speaks fluently English and is always happy to welcome you as our new client.
Are you considering posting temporary workers to France?
Get in touch with us, our experts will be happy to do a first analysis of your situation free of charge.
Documents to be provided to your fiscal representative
- A1 forms of your posted workers. This document can be obtained from your local social security administration. This document proves that your employees continue to fulfil their obligation in terms of social security in their country of origin during their stay in France.
- Labour contracts of the employees concerned. These contracts must mention the gross monthly salary.
- Contract or order concluded between your company and the client in France for whom the employees are sent.
- A recap ledger of hours spent by each employee per day worked on French territory
- In case that the employee works at least one month or more in France, the payslips of each employee and/or all other salary related documents must include the following:
- Minimum salary, also containing the extra pay for extra hours
- The period and the working hours that corresponds with that salary
- The holidays and public holidays
- If not, the organism responsible for the holiday pays
- Collective convention of the sector in which the employee is working or other conventions that apply
If the employee works less than one month in France, the documents must show the minimum wage
Is your company considering to post temporary workers to France and you’re in need of a representative?
Contact us, we’ll answer your request within 48 hours.