Expatriation (in French “expatriation”) is used to describe the position of an employee sent abroad for a relatively long period. In this event, the employee would in principle maintain very little or even no working relations at all with the French employer (the initial employer). The initial employment contract would be deemed to be suspended during the mission abroad and a new contract should be agreed with the host company abroad. Upon expiry of the contract abroad, the employee in principle should be re-deployed in a similar position in the initial French company. In terms of social security, the employee would have to subscribe to social security cover in the country of the host company.
Secondment (in French “détachement”) is used to describe the position of an employee who has agreed to be sent abroad on a temporary mission. In such a case, the employee’s initial
contract is not terminated, and the employee maintains its subordinate relationship with the initial company with a view to return to his/her initial position in France. Thus, the employee remains in the headcount of the French company. He/she continues to be paid by the French company and maintains its social security cover in France.