New Recordkeeping Requirements for Employers with Employees on Foreign Payroll
June 8, 2015

France
Recent amendments to the French Labor Code require foreign employers sending employees on temporary assignment to France to maintain additional records at the workplace in case of inspection by the Labor Inspector, including timesheets, a copy of a letter appointing a French representative, the secondment declaration and documents describing activities abroad. Both the sending employer and host company may face fines if they do not abide by the new requirements.
The amendments affect foreign nationals who remain on foreign payroll under the salarie en mission detache or detachement hors intra-groupe category.
Additional Proof of Legal Representative
Employers must now indicate in an additional letter maintained on the work site that a legal representative has been appointed for the duration of the assignment. Previously, the legal representative only had to be indicated on the secondment declaration form. It is the host company’s responsibility to verify that the sending employer has completed a secondment declaration and has appointed a legal representative for each company.
The legal representative acts as a liaison between the Labor Inspector and the employer. The legal representative can maintain the employer’s documents or the documents can be stored in any location accessible to the legal representative.
What This Means for Employers
Employers sending employees on assignment to France should work with their administrative departments and the host company to ensure that a legal representative has been appointed and has access to the relevant employment documents in case of labor inspection.
The alert is for informational purposes only. If you have any questions, please do not hesitate to contact the global immigration professional with whom you work at Fragomen or send an email to [email protected].
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