FRANCE – New Record-keeping Rules for Assignments
Recent changes to French labour law for companies sending their employees to France on assignment, under detachment status (i.e. remaining on home payroll). These employers must appoint a legal representative in France who has access to documents pertaining to the applicant’s employment and the French assignment, and to send the host company in France certain documents prior to the start of the assignment. Failure to comply with the new requirements could result in fines for both the employer abroad and the host company in France.
Who is Affected?
The new regulations affect employers transferring their employers to France in both the salarié en mission detaché (intra-company transfer with home payroll) and the salarié detaché hors mobilité intragroupe (service provider with home payroll) categories.
What are the New Requirements?
The sending company must designate a legal representative in France who will be the liaison between the labour inspectorate and the employer abroad. The legal representative must have access to the following documents:
- The employee’s French work permit, immigration medical certificate, payslips, proof of salary payment and timesheet;
- Evidence of the employer’s business activity abroad and in France, and social security compliance;
- The employment contract of the employee and, if applicable, the service agreement between the employer and the host company in France; and
- A copy of the letter designating the legal representative.
The host company in France must now ensure that it has access to the following documents before the assignment starts:
- The prior detachment declaration filed with the labour inspectorate that has jurisdiction for the place of work;
- A copy of the letter designating the legal representative; and
- A copy of the French work permit, which needs to be added to the personnel register.
Action Items
- Employers sending non-EU employees on assignment to France must ensure that they designate a legal representative in France and provide them with access to the documents required for inspection;
Companies in France hosting these assignees must ensure that they maintain the required documents ready for inspection.