You are an employer based in a State that has not signed a bilateral social security agreement with France and you are sending an employee to France. Your employee is required to join the French social security system for all risks.
Your company has a place of business in France
An employee who is sent to a place of business that your company operates in France is required to join the French social security system. All contributions will be paid by your French office under the same conditions as for its other employees.
As the employee you are sending to France comes from a State that has not signed a social security agreement with France, s/he will become a member of the French social security system according to the same terms as all other employees working in France, and be liable for the same contributions.
This means that the employee will be insured for:
When a foreign employer sends an employee to France and the employee becomes a member of the French Social Security system, French law requires the employer to pay all mandatory contributions in France. URSSAF For all declarations and payments of social charges (CSG, CRDS) and Social Security contributions (health, maternity, disability, death, old age, industrial accident, and long-term care insurance, plus family benefits), a single collections organization, URSSAF Alsace (or MSA Alsace if the company’s business activities come under France’s agricultural scheme), is in charge of notifying the mandatory social security organizations with which your company will be registered [Insee, Carsat, Centre des Finances Publiques (DRESG, Direction des Résidents à l'Etranger et des Services Généraux)].
For more information: URSSAF: Entreprise étrangère sans établissement en France (Foreign employers with no place of business in France)
Unemployment insurance contributions are payable to the unemployment insurance agency's "Pôle emploi services" office:
Finally, Humanis CRE-IRCAFEX is the competent organization for supplementary pensions.
If your company’s business activities come under France’s agricultural scheme, the National Foreign Firms Center (“Centre National des Firmes Etrangères”/ CNFE) is MSA d’Alsace:
The MSA fund also administers any contractual contributions.
You will need to complete a set of administrative formalities to ensure that your employee can work legally in France. You can also conclude a written agreement to appoint a representative residing in France (https://www.net-entreprises.fr/html/societes_etrangeres.htm). Your representative will then ensure that all of your social obligations regarding payment and declarations are carried out.
On the official social declaration website net-entreprises (or msa.fr if your company’s business activities come under France’s agricultural scheme), you can complete several formalities related to the registration of your company, or to a change in your company's activities, at the same time. Indeed, when you submit the E0 form, Urssaf Alsace (or MSA d’Alsace if your company’s business activities come under France’s agricultural scheme) will carry out all administrative formalities with the Social Security organizations and with Insee (the French office for statistics). Additionally, the E2/E4 form can be used to report changes to your company's administrative status or a change in your company's representative to these organization.
Before you hire a worker, you will need to submit a pre-hiring declaration (declaration préalable à l'embauche/ DPAE) through the net-entreprises portal (or on msa.fr if your company’s business activities come under France’s agricultural scheme). This operation will register your employee as a member of the French Social Security system. A registration number (social security number) is assigned at birth to those born in France and following a DPAE for those born abroad.
In addition, you will be required to submit social declarations on a regular basis. As from 2016, these will be progressively replaced by a single monthly electronic declaration, the DSN ("declaration sociale nominative").
To learn more about the DSN: www.dsn-info.fr
The Foreign Firms' Slip (Titre firmes étrangères/ TFE) is an optional system intended for companies with fewer than 20 employees and no place of business in France. If a company uses the TFE, it will be required to use only this system for all of its employees working in France. The TFE will determine which formalities and declarations are replaced by the DSN.
For more information on The Foreign Firms' Slip (Titre firmes étrangères/TFE)
With regard to immigration formalities, you will need to apply for employment authorization for your employee through the competent Regional Directorate for Enterprises, Competition Policy, Consumer Affairs, Labor, and Employment (DIRECCTE) based on the place of employment in France.