Representation of foreign companies posting employees
Any foreign company posting employees in France is subject to compliance with a number of French labor law provisions and declarative obligations. He must in particular designate a representative on the national territory (Loi Macron).
We accompany foreign companies upstream, to inform them about the applicable legislation and the formalities to be carried out, and during the posting of employees as representatives in France.
Before any secondment, the employer is required to complete the preliminary formalities:
- the posting declaration (must be sent to the labor inspectorate before the start of the service);
- the appointment of a representative in France.
The role of the representative in France is to liaise with the control services: labor inspection, police and gendarmerie services, taxes and customs, and keep certain documents at the disposal of the labor inspectorate.
We assist the foreign companies in filing out the posting declaration and act as representative.
Foreign companies seconding employees to France must pay every month the withholding tax on the remuneration paid to their employees (who are tax residents of France):
- proceed with their registration with the tax authorities;
- determine the taxable remuneration and declare it every month (formalities PASRAU);
- pay the withholding tax on the salaries.
We act as tax agent (and assist to appoint a tax representative when necessary).