A foreign employer may of course send its employees on temporary secondment on the French territory provided that there is an employment contract between the foreign employer and the employee and that the employment relationship between the initial company and the employee continues during the secondment period.
The secondment is normally undertaken within the framework of companies of the same group – intra-group mobility; or it can be undertaken within the framework of a contract for the provision of services. In addition, a temporary employment agency based abroad could also send employees on secondment for specific missions.
Pursuant to the provisions of the French Employment Code (in French “code du travail”), during the secondment period, the employee posted to France would be subject to the French statutory provisions applicable to the employees of the French company notably on the following subjects equal treatment, discrimination, protection during maternity leave, working time provisions, rest days, public holidays, minimum salary etc.
In terms of social security provisions, the employee seconded to France remains affiliated to the social security regime of the home country from where he/she originally works.
Furthermore, it is noteworthy that a few compulsory formalities would have be undertaken notably the company will have to make a prior declaration to the local employment authorities (in French “Unité départementale de la DIRECCTE”) where the provision of services will be rendered.