Secondment of Employees in France: Understanding the Posted Workers Directive

The secondment of employees in France poses a significant challenge for foreign companies wishing to provide services on French territory. Governed by Directive 96/71/EC of December 16, 1996, revised by Directive 2018/957 of June 28, 2018, this mechanism imposes strict obligations on employers regarding labor law and social protection. The firm DAIRIA Law assists companies in legally securing their international secondment operations.

The Legal Framework for the Secondment of Workers in France

Directive 96/71/EC and its 2018 Revision

The Posted Workers Directive was adopted to guarantee a minimum level of protection for workers temporarily sent to another Member State of the European Union. The 2018 revision (Directive 2018/957) strengthened this protection by establishing the principle of equal pay for equal work at the same workplace. Under French law, these provisions are transposed in Articles L.1261-1 and the following of the French Labor Code.

Different Forms of Secondment

The French Labor Code distinguishes four situations of secondment:

Secondment within the framework of a service provision (Article L.1262-1, 1°): an employer established outside France provides a service to a recipient in France.
Intragroup secondment (Article L.1262-1, 2°): mobility between establishments of the same group.
Self-account secondment (Article L.1262-1, 3°): the employer seconding an employee in France without a contract between the company and a recipient.
Transnational temporary work: a temporary work company established outside France makes an employee available to a user company in France.

The Core Labor Conditions Applicable

Article L.1262-4 of the French Labor Code imposes a set of mandatory rules, known as the “core,” that apply to seconded employees. This core includes:

Individual and collective freedoms in the employment relationship.
Minimum remuneration, including overtime pay.
Work duration, compensatory rest periods, and public holidays.
Conditions of availability and guarantees provided to temporary workers.
Professional equality between women and men.
Minimum admission age for work and protection for young workers.
Health and safety regulations at work.
The right to strike.
Conditions of accommodation for employees when provided by the employer.
Reimbursements for professional expenses (transport, meals, housing).

Extension after 12 Months of Secondment

Since the transposition of the revised directive, when the actual duration of the secondment exceeds 12 months (or 18 months upon reasoned declaration), all provisions of the French Labor Code apply, except for rules relating to the formation and termination of employment contracts and complementary retirement schemes (Article L.1262-4, III of the Labor Code).

Prior Declaration via SIPSI

Before the start of any service, the foreign employer must submit a prior declaration of secondment via the SIPSI (Information System on International Service Provisions) online service. This obligation arises from Article L.1262-2-1 of the French Labor Code. The declaration must include the identity of the employer, the list of seconded employees, the location and expected duration of the secondment, as well as the designation of a company representative in France.

The Representative in France

Article L.1262-2-1, II of the Labor Code requires the designation of a representative in France. This representative ensures communication with enforcement agents and retains the necessary documents for verifying compliance with obligations. The firm DAIRIA Law offers this representation service for foreign companies.

Obligations of the Client or Project Owner

The French client bears a reinforced duty of vigilance. In accordance with Article L.1262-4-1 of the Labor Code, they must verify, before the start of the secondment, that the employer has properly submitted the SIPSI declaration. In case of detected non-compliance, they must urge the contractor to regularize their situation; otherwise, they risk an administrative fine of up to 4,000 euros per seconded employee (Article L.1264-3 of the Labor Code).

Sanctions for Non-Compliance

Administrative Sanctions

The DREETS (Regional Directorate of Economy, Employment, Labor and Solidarity) has administrative sanctioning powers. Fines may reach:

4,000 euros per seconded employee in case of absence of SIPSI declaration (capped at 500,000 euros).
Temporary suspension of services for a maximum duration of one month.
Prohibition of providing services on French territory for a maximum of two years in case of repeat offenses.

Criminal Sanctions

Engaging in illegal secondment may also lead to criminal sanctions for illegal work (Articles L.8211-1 and following of the Labor Code), with penalties of up to 10 years imprisonment and 100,000 euros in fines for use of working or housing conditions that are incompatible with human dignity.

The seconded employee remains affiliated with the social security system of their home country, provided the secondment does not exceed 24 months (Regulation (EC) No. 883/2004, Article 12). The A1 certificate, issued by the competent authority of the home country, attests to this affiliation and must be kept at the workplace in France.

Practical Advice for Employers

To secure a secondment operation in France, employers should anticipate several elements:

Submit the SIPSI declaration at least before the start of the service.
Obtain the A1 certificate from the competent social security authority.
Designate a representative in France with all the required documents.
Ensure compliance with the core labor conditions in France.
Check remuneration conditions to comply with French minimums, including bonuses and allowances.
Anticipate the issue of duration in the case of long-term secondments.

The firm DAIRIA Avocats and the platform DAIRIA AI assist you in ensuring compliance with your international secondment operations. Do not hesitate to contact our specialized team in international labor law via dairia-law.com.

FAQ: Secondment of Employees in France

What is the maximum duration of a secondment in France?

The revised 2018 directive provides a threshold of 12 months, extendable to 18 months upon reasoned request. Beyond that, all French labor law applies, except for contract formation and termination rules.

What are the penalties for failing to submit a SIPSI declaration?

The employer risks an administrative fine of 4,000 euros per seconded employee, capped at 500,000 euros. The service may also be suspended.

Does the seconded employee have to contribute in France?

No, if the secondment is less than 24 months and the employer holds a valid A1 certificate confirming continued affiliation in the home country.

📚 For Further Reading

Essential Clauses of the Employment Contract

The employment contract, whether for indefinite duration (CDI) or a fixed term (CDD), forms the basis of the employment relationship. While a full-time CDI can be concluded without written documentation (unless otherwise stipulated by collective agreements), drafting a written contract is highly recommended to secure the relationship.

The following clauses deserve particular attention:

Qualification and classification: these determine the applicable minimum salary convention and the rights of the employee. They must correspond to the actual duties performed (Article L.1221-1 of the Labor Code).
Remuneration: detail the base salary, any contractual bonuses, and benefits in kind. Any changes to remuneration constitute a modification of the contract requiring employee consent.
Trial period: its duration is regulated by Article L.1221-19 (CDI) and cannot exceed 2 months for workers/employees, 3 months for supervisors/technicians, and 4 months for executives. One-time renewal is possible if provided by the collective agreement and mentioned in the contract.
Mobility clause: it must precisely define the geographical area concerned. The Court of Cassation requires that this area be determined and does not confer discretionary power to the employer (Cass. soc., February 14, 2024, No. 22-18.456).
Non-compete clause: to be valid, it must be limited in time, space, to a specific activity, and include financial compensation (Cass. soc., July 10, 2002, No. 00-45.135).

For assistance in drafting your contracts, consult our experts in labor law.

CDD: Conditions for Use and Risks of Reclassification

The use of fixed-term contracts is strictly regulated by Articles L.1242-1 and following of the Labor Code. A CDD can only be concluded for the execution of a specific and temporary task and cannot serve to fill a permanent position related to the normal and ongoing activity of the company.

The permissible cases of use are exhaustively listed:

Replacement of an absent employee or one whose contract is suspended.
Temporary increase in activity.
Seasonal or customary employment.
Replacement while waiting for the hiring of an employee on a CDI.
Replacement of a business or operation manager.

The maximum duration, including renewals, is generally 18 months (unless otherwise regulated by collective agreements). The cooling-off period between two CDDs for the same position equals 1/3 of the length of the initial contract (or half if the CDD is less than 14 days).

Failure to comply with these conditions exposes the employer to reclassification as a CDI (Article L.1245-1) and payment of a compensation equal to at least one month’s salary (Article L.1245-2). Please consult our dismissal guide for the consequences of early termination.

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Secondment of Employees in France: A Complete Guide to the Posted Workers Directive 2026