French companies have obligations when sending employees abroad. Business trips, expatriation, secondment, remote working from another country: whether for short- or long-term assignments, how can employers meet these requirements while providing tailored protection adapted to each situation?
The employer’s duty of care
Many companies send employees abroad. Beyond the obligation to inform employees about the political and health risks of the destination country, employers are bound by a duty of care: in particular, they must ensure that employees have access to healthcare in the host country. This is known as the duty of care.
It is therefore essential to ensure that employees’ health, income protection and retirement coverage comply with these requirements. Employers must also complete the necessary formalities with the French Social Security system, depending on the mobility arrangement selected.
The rule and, above all, its exceptions
International mobility comes with a wide range of specific situations. Expatriates, seconded employees, inbound assignees, short-term assignments, dual nationals and cross-border workers: there are almost as many scenarios as there are solutions. Expert support is therefore essential, both to ensure compliance with legal obligations and to make sure that employees’ social protection does not jeopardise the assignment. Considering the investment involved, the compensation package and the preparation required, employees should benefit from coverage that matches the level provided to staff in France.
How can the main mobility statuses be distinguished?
Contrary to popular belief, it is not the duration of the assignment that distinguishes a seconded employee from an expatriate, but rather the applicable Social Security system. Four main situations can be identified:
- Seconded employee: the employee keeps their French employment contract, remains on the company’s headcount and payroll in France, and continues to be covered by the French Social Security system, as contributions remain payable in France. Secondment is temporary and generally cannot exceed 24 months within the EU, EEA and Switzerland (with possible exceptional extensions). For countries linked to France through a bilateral agreement, the duration varies (from 6 months to 5 years depending on the agreement); for countries without such an agreement, it is 3 years, renewable once.
- Expatriate: employees are generally covered by the Social Security system of the host country and are no longer affiliated with the French system. Depending on the circumstances, they may be employed under a local contract. To maintain French coverage (healthcare and retirement), they may voluntarily join the Caisse des Français de l’Étranger (CFE) in addition to the local scheme.
- Business assignment (short-term trip): employees retain their contract, headcount status and payroll in France, while remaining affiliated with the French system.
- Remote working from abroad: several situations may arise and require a detailed assessment. Even with a French employment contract, the treatment differs depending on the employee’s nationality and country of residence, while the employer’s obligations remain unchanged.
A key requirement: the A1 certificate
Before a seconded employee leaves, the employer must notify the URSSAF International Mobility Department and obtain an A1 certificate (for the EU, EEA, Switzerland and the United Kingdom), confirming that French Social Security legislation remains applicable. This process is completed online via the Ilass service, accessible from the urssaf.fr portal. For countries covered by a bilateral social security agreement, an equivalent certificate is issued.
This certificate is essential: a secondment without a valid A1 certificate may be reclassified and expose the employer to additional social contributions or even penalties for concealed employment.
Our tailored support
At MIA, our approach is straightforward: identifying the most suitable partners in advance to provide the right solution for every situation. Our clients value both our expertise and the quality of the services delivered:
- a fully digital solution in most cases;
- responsive claims management services;
- a digital platform with a mobile app and client portal;
- selected healthcare networks enabling simplified direct billing and controlled costs.
MIA supports you
Sending an employee abroad raises closely interconnected social, tax and insurance issues, where even a small oversight can have significant consequences for both the employee and the company. As a specialist brokerage firm in employee benefits, MIA Assurances helps you structure your employees’ health, income protection and retirement coverage during international mobility, in line with your legal obligations and the level of protection provided to your teams in France.
