TRANSFERRING EMPLOYEES FROM THE UK TO FRANCE
Short term assignments – Under 90 days during a 180 day period
- In most cases the employee would remain on their UK employment contract, payroll and UK social security (detachment)
- A work permit may be required, depending on the employees role – the application for the work permit is filed on line and the processing time frame to receive the authorization is estimated at 2-8 weeks on an average
- If the employee is considered to be an expert as described here then a work permit would not be required :
Audit and expertise assignments in IT, management, finance, insurance, architecture and engineering when seconded under the provisions of Article L. 1262-1 of the Labour Code,
Article L. 1262-1 An employer established outside France may temporarily post employees to the national territory, provided that an employment contract exists between the employer and the employee and that their employment relationship continues during the period of posting
- A visa is not required for short term assignments but the employer needs to verify if the employee has been travelling in the last 6 months to any of the Schengen states, the number of days remaining on the 90 days, here is a link for that : https://ec.europa.eu/assets/home/visa-calculator/calculator.htm?lang=enyou one just need to remember that of course this must include all visits to any of the Schengen countries.
The requirement for short term detachments, other than the work authorization if required, is
- to file the posted worker declaration, SIPSI filing. This will automatically inform the French administration that an employee is coming on detachment for an assignment to France, providing all of the information and also designating a person in France who will be the “legal representative” for the assignment, maintaining documents if required in France and coordinating communications if needed between the French labour inspection and the UK employer.
- French labour law rules will apply – working hours, level of salary, days off.
- The employer is also financially responsible for the employee’s housing, meals, and travel during the detachment (that are either on a per diem, or reimburse or paid directly by the employer)
- The UK employer does need to apply for the S1 form
- There must be in place a signed service agreement between the UK employer and if applicable the client site or company where the onsite services are being provided
- It is recommended that the UK employer provides the employee with an assignment letter giving all of the details of the assignment (place of work, length of the assignment, working hours, reporting line that remains in the UK, confirmation that the employee remains on the UK employment contract etc., mentioning how the housing, meals and transport will be financially borne by the employer)
- Intra-group transfers are also possible again they may require a work permit