Where a company that has its main place of business outside of France and no offices in France wishes to hire a salaried employee on French territory (employeur sans établissement en France), specific rules apply with regards to the payment of social security contributions. This includes social security, CSG (cotisation sociale généralisée / general social contribution), CRDS (contribution pour le remboursement de la dette sociale / contribution for the reimbursement of the social debt), as well as employment insurance and additional retirement contributions.
According to a French ministry of health circular dated June 29th, 2004, a foreign employer having no business office in France (employeur étranger sans établissement immatriculé en France) must, pursuant to article L. 243-1-2 of the French Social Security Code, fulfil its obligations regarding the declaration and payment of social contributions to which he is bound as the employer of a salaried employee.
In this respect, the company may pay these social contributions either directly, or through a designated representative who may fulfil all required formalities and pay the corresponding contributions; in the latter case, the representative, who must reside in France, becomes personally liable for the payment of the aforementioned contributions and may, upon default, be obligated to pay. Note that representatives may be either a legal or physical entity, including an accountant, etc.
Employers having no offices in France are required to send all of the following documents to one sole organism in charge of receiving payment, the URSAFF's Strasbourg office.
1 - The declaration of establishment of a company (the“M0” form in schedule 1) must be filled out. This form is available online at http://reseaucfe.inpi.fr/formulaires/pdf/m0.pdf
Please note that, it has not yet been adapted to the specificities of a foreign company having no business office in France. Thus, only paragraphs 2, 2 bis, 3, 4, 9, 10 and 16 of the “M0 form” must be filled out.
2 - A sole hiring declaration (“Déclaration Unique d'Embauche”) must be completed.
Should the company wish to appoint a representative residing in France, he will be required by the URSSAF's Strasbourg office the signed “representative contract”.
Contact details of the URSAFF Strasbourg office responsible for receiving payment of social contributions by foreign companies having a sole representative in France:Strasbourg 16, rue Contades 67307 Schittigheim Cedex.
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