On September 6th, 2018, law n°2018-771 on “freedom to choose one’s professional future” was signed into law. This law implements both positive and negative changes to secondment in France.
I) Softer conditions for secondments
- Exemption of some legal obligations, especially the posted worker declaration, for short-term and ad-hoc missions (to be clearly defined by a pending Labor Ministry decree).
- Other legal obligations will be subject to simplification by the French administration upon demand in case of recurring secondments (to be defined by the same Decree).
- The 40€ SIPSI tax which was planned but never implemented is suppressed.
II) Harsher controls of secondments
- Doubling of fines (2000€ to 4000€ and 4000€ to 8000€) in case of repeated offence to the secondment legal obligations.
While repeated offences were considered over a span of one year, they must now be considered over a two-year span.
- Possible suspension of the mission in France for a renewable duration of 2 months in case of violation of the secondment legal obligations.
- Obligation to pay the administrative fine regardless of any appeal procedure being filed.
- Name and shame is now possible for 12 months in case of illegal work infractions being committed as part of the secondment.
- Expanded administrative powers and means of control
Home Conseil Relocation closely follows the law’s implementation and will keep you informed once the Labor Ministry’s Decree will be published.