Labour detachments in France : the procedures to be observed

Labour detachments are a common practice given the strategies of multinational groups and greater staff mobility. With regard to impatriates in France, attention is required regarding the formalities to be carried out.

The procedures to be observed by the employer

Before the detachment, the employer must declare to the DIRECCTE the employees to be posted. In addition, he must appoint a representative in the French territory who will act as a contact point for the administration. The employer will also have to prepare a number of documents for the French authorities.

Since September 2018, labour detachments made on the employer’s own account are no longer subject to the obligation to declare and appoint a representative.

When the employer does not comply with the paperwork when he has the obligation to do so, he incurs the payment of a fine. This amounts to € 4,000 per employee concerned, with a ceiling of € 500,000. In addition, the DIRECCTE may suspend the provision of the services.

In the event of an audit, the employer must be able to submit form A1 (form for a detachment within the European Union). If he is unable to do so, he is liable to a fine of up to the monthly ceiling of French Social Security (€ 3,377 in 2019).

You can find the detailed formalities to be carried out in the ordinance n ° 2019-116 of February 20th, 2019.

The procedures to be observed by the project owner

The project owner must ensure that the employer has made the prior declaration of detachment and the appointment of a representative. If he does not respect these obligations, the project owner will also have to pay a fine.

In addition, the project owner must verify that the sub-contractor meets the minimum wage requirements. If he does not fulfill this obligation, he may be ordered to pay the salary supplements required.

The labor law applicable to the posted worker

When an employee is temporarily posted to France, the French labor law does not apply in general. However, if the employment contract provides for the application of French law, it will apply. In addition, the French Labor Code defines some provisions derogating from the general principle:

  • Minimum wage
  • Working time
  • System of paid leave funds
  • Medical follow-up

The European Directive of June 28, 2018 should add new provisions:

  • Accommodation conditions
  • Reimbursement of expenses related to labour detachments
  • Equal pay with local employees
  • Through our human resources services, we can guide you further on this subject.