Before the secondment begins, the employer located abroad must send a posting declaration to the Labour Inspectorate in the location where the secondment is to take place.
This declaration must be made using “Sipsi”, the Ministry for Labour's online service (https://www.sipsi.travail.gouv.fr/).
For their part, the ordering party or contracting authority using the posted employees in France must check that the original employer has fulfilled their obligations and must, specifically, request a copy of the posting declaration from them. If they fail to obtain the copy, they are required to make a subsequent posting declaration and to send it to the Labour Inspectorate in the location where the secondment is to take place within 48 hours after the start of the secondment.
In order to compensate for the costs of implementing and operating the online “Sipsi” service, as well as the system's data processing costs, the Decree of 3 May 2017 introduced an obligation for employers located abroad to make a payment contribution, which was set at €40 per posted employee. Failure to do so would mean that the contracting authority or ordering party would have to pay the contribution when they completed the subsequent posting declaration.
The payment contribution was due to enter into force on the day following the publishing of an Order which set out the implementation conditions for the remote payment system or, at the very latest, by 1st January 2018.
A Decree of 9 February 2018 eventually removed this contribution as its compatibility with European law came under debate.
Therefore, an employer posting an employee onto French soil, or by default the contracting authority or ordering party, no longer has to pay the contribution of €40 per posted employee.
The Ministry for Labour has, nevertheless, indicated that this stamp duty will be replaced by a new contribution which will be due solely by those service providers subject to a penalty in the event of a failure to comply with their obligations regarding posted employees. The new contribution must, a priori, be provided for in the Loi Avenir Professionnel (French Professional Development Law), the draft of which was sent to the Conseil d’État (French Council of State) at the end of March.
Decree No. 2018-82 of 9 February 2018 on repealing provisions in the French Labour Code relating to the contribution aimed at compensating for the implementation costs of the online posted employees declaration and monitoring system
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