This GMS Flash Alert reports on the introduction of a new form for the posting of the worker’s declaration to the local Labor Inspectorate that reflects regulatory changes regarding the assignment of workers in France.
As of June 15, 2016, a new form for the posting of the worker’s declaration to the local Labor Inspectorate has been introduced in order to reflect regulatory changes regarding the assignment of workers in France.1 It is part of a package of measures put forward to fight against unfair competition and illegal work during international assignments.
An employer established outside of France must submit a posting of the worker’s declaration to the local Labor Inspectorate where the services are to be performed before the start of the worker’s activity in France. The foreign employer will also need to appoint a representative for the duration of the service to be performed.
Please note that this new form should be filed by foreign employers including European Union employers.
The form institutes new (potentially cumbersome) information requirements which must include the listing of the representative in France, the name of the collection agency for social security contributions, the nature of the services performed, and also the cost of travel, meals, and lodging expenses of the workers.
This new form, which can be obtained at French Service Public website, must be completed and submitted to the relevant French Labor Inspectorate in addition to the immigration formalities for non-European nationals.
As a result, with this new form, the French administration will have more information on record to cross-check that foreign employers are complying with all their obligations.
1 Law n°2014-790 dated July 10, 2014 (LOI n° 2014-790 du 10 juillet 2014 visant à lutter contre la concurrence sociale déloyale) and Law n°2015-990 dated August 6, 2015 (LOI n° 2015-990 du 6 août 2015 pour la croissance, l'activité et l'égalité des chances économiques) enforced provisions regarding obligations for employers established abroad who temporarily assign employees to perform services in France.
For additional information or assistance, please contact your local GMS or People Services professional* or one of the following professionals with Fidal Direction Internationale in France.
Tel. +33 (0) 1 55 68 16 97
Tel. +33 (0) 1 55 68 14 42
* Please note that the KPMG International member firm in the United States does not provide immigration services
The information contained in this newsletter was submitted by FIDAL Direction Internationale in France.
© 2018 FIDAL, a French socit dexercice libral forme anonyme directoire et conseil de surveillance. FIDAL is an independent legal entity that is separate from KPMG International and its member firms. All rights reserved.
Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.