Foreign artists temporarily assigned to work in France under a sales contract concluded with an ente
Tuesday, 17 August 2004
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SOCIAL COVERAGE AND THE PAYMENT OF SOCIAL CONTRIBUTIONS
Subject to international treaties and agreements, employees sent to work temporarily in France by companies not based in France must submit to applicable legislative, regulatory and contractual provisions governing social security and complementary schemes (pensions, etc.).
Social contributions must therefore be paid to French organizations. (see Useful links for addresses).
The principle : affiliation and payment of contributions to french organizations
The principle is that compensation paid to artists sent to work in France is subject to contributions for social security, complementary pension schemes and paid vacations. The only exceptions concern European promoters as well as those based in countries which have signed bilateral social security conventions with France.
Unemployment insurance
Concerning the unemployment insurance plan, the former unemployment convention included a specific provision which stipulated that employees sent to France to perform had to be affiliated in France.
The convention of January 1, 2001 no longer contains a specific provision. The UNEDIC (the French agency controlling unemployment insurance) has informed us that :
Nb > Article L. 351-4 of the labor code defines the field of application of the unemployment insurance system as follows : « all employers situated in France (metropolitan France, overseas departments, community of Saint Pierre and Miquelon) are obligated to insure against the risk of job loss all employees hired as the result of a work contract ».
Subject to international treaties and agreements, employees sent to work temporarily in France by companies not based in France must submit to applicable legislative, regulatory and contractual provisions governing social security and complementary schemes (pensions, etc.).
Social contributions must therefore be paid to French organizations. (see Useful links for addresses).
The principle : affiliation and payment of contributions to french organizations
The principle is that compensation paid to artists sent to work in France is subject to contributions for social security, complementary pension schemes and paid vacations. The only exceptions concern European promoters as well as those based in countries which have signed bilateral social security conventions with France.
Unemployment insurance
Concerning the unemployment insurance plan, the former unemployment convention included a specific provision which stipulated that employees sent to France to perform had to be affiliated in France.
The convention of January 1, 2001 no longer contains a specific provision. The UNEDIC (the French agency controlling unemployment insurance) has informed us that :
- as of January 1, 2001 the provisions of article L. 351-4 of the labor code are applicable ;
Nb > Article L. 351-4 of the labor code defines the field of application of the unemployment insurance system as follows : « all employers situated in France (metropolitan France, overseas departments, community of Saint Pierre and Miquelon) are obligated to insure against the risk of job loss all employees hired as the result of a work contract ».
- therefore, employees sent to France are not subject to the unemployment insurance scheme in France if their work contract is concluded exclusively with an employer not based in France (unemployment insurance and FNGS (French national guarantee fund for the payment of salaries) contributions are not owed) ;
- if the employee sent to work in France by an employer based in a foreign country receives compensation as a result of a contract simultaneously concluded with a company based in France, then the employee must be affiliated and pay unemployment insurance contributions in France.
Affiliation, pay slips and payment of contributions
In principle, the employer based in a foreign country must temporarily affiliate the company’s employees with French Social Security, Congés Spectacles (organization providing paid vacations to entertainment workers) etc., and pay contributions (see however Obligations of French promoters ).
When the work period exceeds one month, the employer must provide a pay slip in accordance with French law.
If the work period is less than one month, proof of payment of salary, social contributions, observance of minimum wage, etc., must be provided by any means, notably : pay slip from the country of origin, copy of check or bank transfer, receipt signed by the employee, etc.
Last Updated ( Thursday, 04 June 2009 )
