Posting employees (détachement) is common practice for international companies. A posted employee is sent by an employer established abroad to carry out a temporary mission in France, while the employment relationship with the original employer is maintained. This status is very different from being hired in France, and it has major consequences, especially for social security.
Mandatory formalities
Prior posting declaration (SIPSI)
Any posting to France, whatever the employee’s nationality, must be declared in advance by the foreign employer on the Ministry of Labour’s online service SIPSI.
Social security posting certificate
To keep the employee under the social security scheme of the home country, the employer must request a posting certificate from the competent liaison body in the home country, before the employee arrives in France. One copy is kept by the employer and another is given to the employee.
Social security: the key issue
- Bilateral agreements: employees from countries that have signed a social security agreement with France can remain affiliated to their home scheme for all or part of the posting. The maximum period, from a few months to five years, depends on the agreement and may be extended.
- Partial coverage: some agreements do not cover all risks (illness, old age, unemployment…). Contributions to the French scheme are then due for the risks not covered.
- No agreement: employees must be affiliated to the French general health insurance scheme.
- End of posting: at the end of the initial or extended period, the employee must be affiliated to the French scheme, unless double contributions are maintained.
Check whether an agreement exists on the website of the CLEISS (Centre des liaisons européennes et internationales de sécurité sociale). Extensions must follow the procedure of the home country’s liaison body and be approved by the CLEISS.
Immigration: work authorisation and residence permit
For a non-EU employee, the posting usually also requires:
- a work authorisation, requested online by the French contracting party or the user company (or the host company for intra-group mobility);
- a visa and residence permit adapted to the situation: for a manager or expert transferred within a group, the ICT scheme (see Intra-corporate transfer (ICT) to France) or the talent – skilled employee “employee on assignment” track.
The employer tax may also be due for an employee temporarily posted by a company not established in France.
Employees of UK companies
Decree no. 2026-1001 of 26 October 2026 introduced a targeted exemption from work authorisation for certain service provisions carried out in France by employees habitually employed by a UK-based employer, in sectors set by ministerial order and for up to twelve cumulative months, subject to conditions of seniority, experience and qualifications. This is not a general exemption and does not cover visa and residence requirements.
Key points for employers
- Check the existence and content of a bilateral social security agreement.
- Start the formalities before the employee arrives.
- Inform employees of their status, rights and obligations.
- Manage extensions in advance.
- Analyse each situation individually: rules differ depending on the country, the duration and the type of mission.
Read also: Recruiting an executive internationally: how to put together the right application.
Need help with your application?
FATOU BABOU AVOCAT assists employees, entrepreneurs, investors and companies with every step of business immigration to France: eligibility analysis, preparation of the application, follow-up with the consulate or the prefecture, and appeals in the event of refusal.
- Bordeaux office: 11 rue Galin, 33100 Bordeaux, France – +33 9 85 40 18 64 – contact@legalfb-avocat.fr
- Dakar office: 14 rue Woro Fila, Fann Hock, Dakar, Senegal – +221 77 173 69 05 / +221 33 844 29 16 – contact@fbavocat-sn.com
This article is for general information only and does not constitute legal advice. Rules and amounts change regularly: always check your own situation with a lawyer.