Posted workers in France, a contribution of 40 euros claimed

A decree, published on may 5, 2017, fixed the contribution of employers established outside France for the secondment of employees in France whose objective is to offset the costs of implementation of the system of electronic declaration and control of the detachments of workers. A sum that will be charged to the client or employer in some cases.
In the framework of the application of section 106 of the act Work, the decree of may 3, 2017, issued may 5, in the Official gazette, shall fix the amount of the contribution to offset the costs of implementation of the system, cloud-based reporting and control of the detachments of workers. The text specifies that this contribution will be of 40 euros per employee on secondment.
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Who will pay for this contribution ? “Any employer established outside of France that posts an employee on the national territory“, states the decree. But not that. This amount may be claimed from the “owner or principal when it is required to complete a declaration subsidiary of detachment“, is also clarified.


Entry into force on 1 January 2018 at the latest
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The payment of this amount will be made by electronic transaction on a dedicated website. The decree indicates that the “conditions of implementation and operation of the system of electronic payment relating to the declarations of posting of workers are laid down by decree of the ministers of finance and labour, after opinion of the national Commission on computing and freedoms”.


This decree shall enter into force on the day after the publication of the ministerial decree on the functioning of the system of payment and at the latest by 1 January 2018.

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