Professional Mobility Webinar

Professional Mobility from the UK to France Webinar

Agenda • Opening Remarks – Jo Hawley, Director of DBT France and Deputy Trade Commissioner for Europe

• Posted Workers – Mathieu Bometon, Expert in Tax, VAT and Posted Workers Representation at RM Boulanger • Visas for UK Businesses – Caroline Barbe, Partner at Cabinet SOLUCIAL Avocats

• Q&A

DBT France: Who Are We?

The Department for Business and Trade (DBT) is a UK Government department focused on promoting economic growth and boosting international trade.

• Grow

We help businesses to

• Invest • Export • Trade

Our vision is to

• Make the UK the brand of choice in France

• Prepare the economy for the future

• At the British Embassy in Paris, our main office

You can find us

• In Lyon • And Bordeaux

DATE

RM BOULANGER Your trusted Fiscal Representative firm.

PROFESSIONAL MOBILITY – THE POSTING OF WORKERS IN FRANCE

z

Family business established in 1981

WHO WE ARE

Prime location in the heart of Europe 40 devoted VAT experts 1000+ clients Highest financial ranking (G1+) at the “Banque De France” 6M€ turnover in 2023 €

315 000 € shared capital

WHAT WE DO VAT AUDITS & CONSULTANCY VAT FILING VAT REGISTRATION IN ALL 27 EU MEMBER STATES EXCISE DUTIES ECO-CONTRIBUTIONS

POSTING OF WORKERS DÉTACHEMENT DEGUIDANCE SALARIÉS CBAM FILING AND

WHAT IS PROFESSIONAL MOBILITY ?

1.

EUROPEAN VAT & TAX SERVICES

CONQUERING EUROPE WE'LL HANDLE THE PAPERWORK

WHAT IS PROFESSIONAL MOBILITY?

1

Professional mobility also known as “the posting of workers” or “employee secondment” concerns companies that are established outside France and which, in accordance with the French Labour Code, temporarily send their employees to France for professional purposes.

WHAT IS PROFESSIONAL MOBILITY? Definition of a seconded employee : "A seconded employee is any employee of an employer who is legally established and carries out his activity outside France and who carries out his work at the request of this employer for a limited period on French national territory".

1

Job activities subject to posting of workers rules in France:

⚬ Service provision: industrial, construction, craft, professions, etc..., ⚬ Intra-group mobility, ⚬ Provision of temporary staff.

WHAT IS PROFESSIONAL MOBILITY?

1

The formalities involved in posting employees in France concern all sectors of activity.

The only possible exception: Secondment of employees for the employer's own account (e.g. participation in a trade fair, commercial visits, etc.).

Particularity of employee secondment: When employees are seconded to France, they remain subject to the social security system of the country where they usually work (see Form A1).

No social security contributions are to be paid in France for foreign companies.

WHAT IS PROFESSIONAL MOBILITY? Tighter controls: ▪ 223,300 seconded employees in 2022 (261,300 in 2019), ▪ 59,995 inspections by the labour inspectorate in 2022 (11,500 in 2017, 24,200 in 2019), ▪ Total amount of fines in 2019-2020: €6.8 million + Thirty or so suspensions.

Increase in administrative fines: ￭ 4,000 per seconded employee (€8,000 in the event of reiteration), ￭ Worksite suspension for a maximum duration of one month.

The rules governing the posting of employees do not apply to self-employed workers

1

WHAT IS PROFESSIONAL MOBILITY? Tighter controls: ▪ 223,300 seconded employees in 2022 (261,300 in 2019), ▪ 59,995 inspections by the labour inspectorate in 2022 (11,500 in 2017, 24,200 in 2019), ▪ Total amount of fines in 2019-2020: €6.8 million + Thirty or so suspensions.

Increase in administrative fines: ￭ 4,000 per seconded employee (€8,000 in the event of reiteration), ￭ Worksite suspension for a maximum duration of one month.

The rules governing the posting of employees do not apply to self-employed workers

1

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE?

2.

'N°'

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE? 1

Complete and submit to the French authorities the SIPSI pre-departure declaration Objective: To inform the French authorities when employees are sent to France

2

Appoint a representative in France Objective: To liaise with the French authorities in the event of an inspection.

3

Applying for BTP cards Objective: To verify the compliance of postings in the construction sector.

4

Comply with French employment law Objective: Harmonise working conditions between French and foreign workers

2

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE? I/ Complete and submit a preliminary declaration of posting Electronic form (SIPSI) sent before sending employees to the French territory.

3 SIPSI pre-departure declaration templates:

⚬ Model 1: International service provision (Sending of employees by a foreign company to France to provide a service), ⚬ Model 2: Employee mobility within the same group - Intra-group,

⚬ Model 3: Provision of personnel in the context of temporary work (Sending of employees by a foreign temporary work company)

2

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE? I/ Complete and submit a preliminary declaration of posting Information contained in the SIPSI declaration : ⚬ Company and director, ⚬ Representative of the posted workers in France,

⚬ Provision of services (place, date, client), ⚬ Conditions of secondment (accommodation, food, travel), ⚬ Employees seconded to France. https://www.sipsi.travail.gouv.fr/

2

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE? II/ Appointing a representative in France Foreign companies must appoint a representative in France.

Representative's duties:

⚬ Liaise with the labour inspection, police and gendarmerie services, etc, ⚬ Respond to the administration's enquiries regarding the secondment, ⚬ Keep mandatory documents available in case of an inspection.

2

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE?

2

II/ Appointing a representative in France The representative must keep the following documents and send them to the authorities without delay in the event of an inspection:

⚬ Employment contracts for seconded employees, ⚬ A1 forms,

⚬ Medical health certificates, ⚬ Pay slips and timesheets at the end of each month, ⚬ Where applicable, the work permit allowing a third-country national to work in France.

All documents must be accompanied by a French translation.

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE? II/ Appointing a representative in France Who can be appointed as a representative: ⚬ One of the posted workers, ⚬ The company’s director, ⚬ The French client, ⚬ A third party acting as a representative in France.

The representative must be located on the French territory.

2

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE?

2

II/ Appointing a representative in France The appointment of the representative must be formalised by the signature of a representation mandate. Since July 2019, the SIPSI declaration has served as an official mandate of representation. >>> Continue to request the representation mandate to ensure the veracity of the representation

Inspections may be carried out at the place where the service is provided, at the representative's offices in France or remotely (by telephone or e-mail).

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE?

2

III/ Applying for BTP cards for seconded employees The BTP card must be requested by any company whose employees carry out construction or public works.

The BTP card must be requested each time employees are posted to France and must be kept on site.

A photo ID of the concerned employees must be included in the application.

Duration of the BTP card = 5 years Price of the BTP card: €9.80 excluding VAT

WHAT FORMALITIES DO I HAVE TO COMPLETE BEFORE MY EMPLOYEES ARRIVE IN FRANCE?

2

IV/ Complying with French employment law During the period of secondment, the employer is subject to the "hard core" of French employment law applicable to employees:

⚬ Minimum wage applicable within the collective agreement. ⚬ Paid holidays, ⚬ Safety, health and hygiene at work, ⚬ Working hours.

DO I HAVE TO RESPECT FRENCH VAT FORMALITIES WHEN OPERATING IN THIS COUNTRY ?

3.

'N°'

DO I HAVE TO RESPECT FRENCH VAT FORMALITIES WHEN OPERATING IN THIS COUNTRY ?

3

I/ FRENCH VAT RULES o If you import products in France, you need to have a French VAT number linked with your UK company to act as the Importer of Record and an EU EORI number, o As a UK company, you are fully allowed to claim back French VAT expenses related to accommodations, transportation and entertainment but also when buying products to French suppliers.

Please don’t hesitate to contact RMB team to obtain more information about VAT compliance.

+33 3 20 25 70 70 m.bometon@rmboulanger.co m www.rmboulanger.com

Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

PROFESSIONAL MOBILITY FROM THE UK TO France Visas for UK Businesses

Caroline BARBE, Partner, SOLUCIAL Avocats: cbe@solucial.com

Visa requirements and short-term visa-free mobility for non-EU nationals: Are there any requisite work permits or authorizations needed to undertake service provision in France for non-Eu citizen?

Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

03

PROFESSIONAL MOBILITY FROM THE UK TO France Visa requirement

> 90 days : visa requirement

≤ 90 days : no visa requirement

Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

28

PROFESSIONAL MOBILITY FROM THE UK TO France Permits or authorizations required for non-EU nationals to provide services in France

Stay of 90 days or less in the following areas :

1. Sports, cultural, artistic and scientific events 2. Conferences, seminars and trade fairs 3. Cinematographic, audiovisual, entertainment and sound publishing production and distribution, when the person is an entertainer or technical staff directly attached to the production or direction 4. Modelling and artistic posing 5. Personal services and domestic employees during the stay in France of their private employers 6. Audit and consultancy assignments in IT, management, finances, insurance, architecture and engineering, in the case of secondment 7. Occasional teaching by visiting professors No authorization or work permit required Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

29

PROFESSIONAL MOBILITY FROM THE UK TO France Permits or authorizations required for non-EU nationals to provide services in France In other cases : a work permit is required

- by the employer if it is seconding the employee on its own behalf, or by the company mployee is seconded.

where

If the job is not in the list of recruitment difficulties jobs: a job offer must be published on ervices website for a period of 3 weeks.

the

Once this period has expired, the request must be made 2 months before the start of

assignment.

the

Unemployment

the job is on the list of jobs facing recruitment difficulties : no job offer needs to be published and the request an be lodged immediately

Relations individuelles - Accords d’entreprise - Représentants du personnel - Santé et sécurité - URSSAF - Restructurations - International - Audit et formation

30