Posting Employees to France: A1 Certificate, SIPSI and Employer Duties
Posting employees to France means more than booking a flight. Before your staff start work, you generally need to file a declaration, appoint a representative and check their social security cover. If you skip these steps, your company can face fines of up to €4,000 per posted worker.
This guide explains what foreign employers need to do, from the A1 certificate to the documents you must keep available.
In brief
- File the SIPSI declaration before the assignment starts.
- Appoint a representative in France for the whole assignment.
- Fines can reach €4,000 per posted worker.
What Does Posting Employees to France Mean?
A posted worker is an employee who normally works for a company abroad and who temporarily works in France for that company. The employment contract stays with the foreign employer, and the employee returns afterwards.
This differs from a permanent local hire. If you want to employ someone directly in France on a long-term basis, read our guide to hiring in France without a French entity.
Posting Employees to France: The SIPSI Declaration
Before the posting starts, the employer files a declaration online through the SIPSI portal. It goes to the labour inspectorate for the place where the work begins. It covers the employer, the employees, their pay, and the place, nature and length of the work.
The declaration must come first. In addition, some situations carry exemptions, so check yours before you rely on one. Your French client also has a duty to verify that you have made the declaration.
Appointing a Representative in France
You generally need a representative in France for the whole assignment. This person acts as the contact for inspectors and can receive and keep the required documents. Note that appointing a representative does not remove your own responsibility as the employer.
Posting Employees to France: Social Security and the A1
The A1 certificate shows that an employee remains covered by the social security system of the home country. As a result, you do not pay French contributions for the assignment while the certificate applies.
| Where your company is based | What to check |
|---|---|
| EU country or Switzerland | A1 certificate, generally for up to 24 months |
| Country with a bilateral agreement | The terms and certificate set by that agreement |
| Country with no agreement | The employee generally falls under the French scheme |
Apply in your home country before the assignment begins. For staff working in several countries, URSSAF points EU and Swiss employers to its International Mobility service. The Cleiss also explains the rules for each country. UK companies should check the position that applies since Brexit, as the limits can differ.
French Rules That Still Apply to Posted Workers
Even when an employee stays under a foreign social security system, core French employment rules apply during the assignment. These include:
- the French minimum wage or any higher minimum in the collective agreement;
- working hours and rest periods;
- paid leave;
- health and safety rules.
Furthermore, long assignments bring additional French employment rules. Under EU rules, these generally apply after 12 months, or 18 months if you notify the authorities.
Documents to Keep Available
Inspectors can ask for records, and some must be in French. Keep at least the following available:
- the SIPSI declaration;
- the employment contract and the commercial contract;
- payslips and records of hours;
- the A1 certificate or equivalent;
- any required work authorisation.
Do Posted Workers Need a Work Permit?
EU, EEA and Swiss nationals generally do not. However, other nationals usually need a work authorisation, even when they work for an EU company. British nationals are now third-country nationals, so plan for this early.
Tax Risks When Posting Employees to France
Social security is only one issue. A long assignment can also make the employee taxable in France. Moreover, it may create a permanent establishment for your company, depending on the work and the tax treaty. For this reason, review the tax position before the posting begins. If your French activity grows, compare a branch vs subsidiary in France.
Frequently Asked Questions
Does posting employees to France require a French company?
No. Posting is a temporary arrangement for a foreign employer. However, a long-term activity may call for a local structure.
What is the fine for a missing SIPSI declaration?
The administrative fine can reach €4,000 per posted worker, and the same exposure applies if you have no representative.
Can I extend an A1 certificate beyond 24 months?
Sometimes, by agreement between authorities, but it is not automatic. Check your case before the current period ends.
Send Your Team to France With Confidence
A well-prepared assignment protects your company and your employees. ESCEC International helps foreign employers with French payroll, social security and tax questions, in English.
Planning an assignment in France?
Book a session with an ESCEC International expert to review your declarations, your payroll and your tax position.
This article gives general information as of November 2026 and does not replace advice on your specific situation.
