Table of Contents
Who this is for
This guide is written for HR teams and employees of US groups who are sending — or planning to send — an employee to work in France, whether through an intra-company transfer, a temporary posting, or a local hire.
⚠ Disclaimer
Immigration law and labour regulations in France change frequently. The information in this article reflects the state of the regulations as of the date of writing and may become outdated following legislative or regulatory changes. This guide does not constitute personalised legal advice. Please consult an immigration law professional for individual cases.
For a US group looking to send an employee to work in France, choosing the right legal framework — and the right residence permit — is critical. It determines not only the legality of the employee’s presence in France, but also their social security regime, tax treatment, and the company’s administrative obligations.
There is no single work visa for all situations. The applicable framework depends on the nature of the employment relationship (does the employee remain employed by the US entity or become employed by the French subsidiary?), the duration of the assignment, and the employee’s profile. This guide covers the three main legal frameworks and their associated residence permits.
Three Key Situations to Distinguish
Before taking any steps, it is essential to determine which of the following three situations applies:
| Situation | Key characteristics |
|---|---|
| Intra-Company Transfer (ICT) — Salarié en mission | The employee remains employed by the US entity and is assigned to the French subsidiary. Specific residence permit: ‘salarié en mission’ (Talent Passport). Duration: up to 4 years (renewable). |
| Short-term posting — Travailleur détaché | The employee works temporarily in France for their US employer, without being assigned to a French entity. Prior notification via the SIPSI portal is mandatory. French labour law minimums apply. |
| Local hire — Salarié local | The employee is recruited directly by the French subsidiary on a French-law contract (CDI or CDD). They receive a ‘salarié’ residence card or a Talent Passport depending on their profile. |
The Intra-Company Transfer: The ‘Salarié en Mission’ Residence Card
The Intra-Company Transfer (ICT) is the most commonly used framework for US groups assigning an employee to France for several months to several years. In European law, it is governed by Directive 2014/66/EU, transposed into French law.
Eligibility Conditions
To qualify for the ‘salarié en mission’ permit (which falls under the Talent Passport category), the employee must:
- Have been employed by the foreign (US) entity for at least three months at the date of the application.
- Hold a managerial or specialist position in France — meaning a role with management responsibilities or requiring specialised technical expertise.
- Receive a salary meeting the threshold set by current regulations. Since the reform of 29 August 2025, Talent Passport salary thresholds are expressed as fixed annual amounts (no longer indexed to the SMIC) — verify the current figure with the consulate or prefecture, as amounts are subject to change.
- Be assigned to an entity established in France that belongs to the same corporate group (subsidiary, branch, or sister company).
Permit Issued and Duration
The residence card issued is a ‘Talent Passport — salarié en mission’. It is valid for the duration of the assignment, up to a maximum of four years, and can be renewed subject to conditions. It is a multi-year permit that incorporates the work authorisation, removing the need for a separate work permit. This should be distinguished from the ‘salarié détaché ICT’ permit (governed by Directive 2014/66/EU), which is capped at three years and is not renewable within that framework.
Procedure and Timelines
The application is submitted by the employee at the competent French consulate or embassy in the US (or via the prefecture in France if already legally present). The French host entity must in most cases obtain a prior work authorisation from the competent DREETS (Regional Directorate for Economic Affairs, Employment, Labour and Solidarity), demonstrating in particular that the remuneration conditions meet the applicable collective agreement minimums. Processing times vary; it is advisable to begin the process at least two to three months before the planned arrival date.
Talent Passport: a multi-category permit
The ‘Talent Passport’ category covers several sub-categories beyond ‘salarié en mission’: ‘salarié qualifié’ (for individuals directly hired by a French company meeting degree or salary thresholds), ‘chercheur’ (researcher), ‘investisseur’ (investor), and other specific profiles. Each sub-category has its own eligibility conditions.
The Posted Worker: Working in France for a US Employer
The posted worker (détachement) framework applies when an employee of a US company works temporarily in France for their employer, without being transferred to or placed at the disposal of a French entity. This is governed by EU Directive 96/71/EC as amended by Directive 2018/957/EU.
Mandatory Prior Notification (SIPSI Portal)
Any posting of a foreign employee to France must be preceded by a prior posting declaration on the SIPSI portal (sipsi.travail.gouv.fr), submitted by the foreign company before the assignment begins. The declaration must include the designation of a representative in France, responsible for retaining and presenting the required documents in the event of an inspection. Failure to file the prior declaration exposes the company to administrative sanctions.
Application of French Labour Law
Throughout the duration of the posting, French legal and collective agreement minimums apply to the employee: minimum wage (SMIC), maximum working hours, mandatory rest periods, statutory paid leave, and health and safety requirements. These obligations apply even if the employment contract is governed by US law and even if the employee’s overall remuneration exceeds the French minimums.
Residence Permit for Posted Workers
For US citizens (non-EU nationals), a long-stay visa (VLS-TS) or temporary residence card is required for any stay of more than 90 days in France within a 180-day period. For short-term assignments (under 90 days), a US citizen can in principle enter France under the Schengen visa exemption applicable to US nationals, although this does not permit the exercise of salaried activity beyond that framework.
Local Hire: The Employee on a French Contract
When a US group’s French subsidiary directly recruits an employee on a French-law employment contract, that employee — if a non-EU national — must hold a work authorisation issued in France.
The ‘Salarié’ Residence Card
For profiles not meeting the Talent Passport conditions, the ‘salarié’ residence card is the standard permit. It is issued after obtaining a work authorisation from the DREETS, which verifies: the conformity of the employment contract, the employment situation test (the employer must demonstrate that no available candidate on the local job market can fill the position), and the remuneration conditions.
Talent Passport — ‘Salarié Qualifié’
This permit targets foreign nationals directly recruited by a French company and meeting the degree and/or salary conditions set by current regulations. Since the reform of 29 August 2025, salary thresholds are expressed as fixed annual amounts (decoupled from SMIC multiples). The precise degree requirement and applicable salary threshold should be verified with the consulate or prefecture, as these parameters are subject to regulatory change. This permit simplifies the process (the employment situation test does not apply) and provides a multi-year card valid for up to four years.
Social Security: The France–US Totalization Agreement
Social security is often as strategically significant as the visa question. France and the United States entered into a totalization agreement on social security, which entered into force on 1 July 1988. It is designed to prevent double social security contributions.
The Social Security Posting Principle
Under this agreement, a US employee working temporarily in France for their US employer can remain affiliated to the US social security system (Social Security and Medicare) and be exempt from the corresponding French contributions, for a maximum period of five years. This exemption requires obtaining a Certificate of Coverage issued by the US Social Security Administration (SSA).
Beyond Five Years
After the five-year social security posting period, the employee must in principle contribute to the French social security system (Sécurité Sociale, supplementary pension AGIRC-ARRCO, etc.). This transition has significant implications for the total employment cost and must be planned well in advance when structuring long-term assignments.
French employer social contributions: a key cost factor
French employer social contributions average between 25% and 42% of the gross salary, depending on the remuneration level and applicable collective bargaining agreement. This additional cost must be factored into the assignment budget from the outset. For employees benefiting from the social security posting (Certificate of Coverage), this cost is avoided for the duration of the posting (max. 5 years).
Tax Impact: The Expatriate Tax Regime
An employee transferred to France under an intra-company transfer may benefit from the special expatriate tax regime under Article 155 B of the French General Tax Code (CGI), provided they have not been a French tax resident in the five years preceding their arrival. This regime allows the impatriation bonus to be exempt from French income tax and, subject to conditions, 50% of foreign-source passive income, for a period of eight years. This is a significant competitive advantage in attracting international talent to France that HR teams should incorporate into their mobility packages.
Typical Timeline for an Intra-Company Transfer (ICT)
| Step | Action and indicative timeline |
|---|---|
| D – 90 to D – 60 | Transfer decision. Eligibility check (≥3 months’ seniority, managerial/specialist role, salary threshold). Assembly of HR documentation. |
| D – 60 | Filing of work authorisation request with the DREETS by the French host entity. |
| D – 45 | Filing of the long-stay visa application (‘salarié en mission’) at the French consulate in the US by the employee. |
| D – 15 | Request for Certificate of Coverage from the SSA to maintain US social security affiliation (if applicable). |
| Arrival in France | Validation of VLS-TS online within 3 months of entry (mandatory step). |
| Within 3 months | If eligible: notification to employer of intent to use the expatriate tax regime; documentation of the impatriation bonus. |
How Expand CPA Can Help
An international employee mobility assignment simultaneously involves employment law, immigration, personal taxation, and social security considerations. These dimensions are interdependent: the choice of residence permit affects the social security regime, which in turn influences the compensation structure and its tax treatment. Expand CPA is a Franco-American firm specialising in expat and international taxation, with offices in Paris, New York, and Tel Aviv.
The firm assists French subsidiaries of US groups with the tax structuring of mobility packages, the application of the expatriate tax regime, and coordination with the US tax obligations of transferred employees. For more information: expand-cpa.com/en/services/french-tax-advisor/ and expand-cpa.com/en/services/us-taxes/.
Frequently Asked Questions
Does a US citizen need a visa to work in France?
Yes, for any salaried activity in France lasting more than 90 days within a 180-day period. US citizens can enter France without a visa for short stays (tourism, business visits) under the Schengen exemption, but exercising salaried employment requires a long-stay visa (VLS-TS) and, in most cases, a prior work authorisation.
What is the difference between a posting and an intra-company transfer (ICT)?
In a posting, the employee works temporarily in France for their US employer, without being formally assigned to a French entity. In an ICT (‘salarié en mission’), the employee is formally placed at the disposal of a group entity in France, while remaining linked to the US employer. The duration, residence permit, and administrative obligations differ between these two frameworks.
Does an employee transferred to France need to contribute to French social security?
Not necessarily. If the France–US totalization agreement applies and the employee obtains a Certificate of Coverage issued by the US SSA, they can remain affiliated to the US system and be exempt from French contributions for up to five years. Beyond that, affiliation to the French system becomes mandatory.
Can the expatriate tax regime and the work visa be used simultaneously?
Yes. The expatriate tax regime (Article 155 B CGI) is a tax benefit that applies independently of the residence permit. An employee holding a ‘salarié en mission’ card can simultaneously benefit from the expatriate tax regime, provided they meet the tax eligibility conditions — in particular, not having been a French tax resident in the five years preceding their arrival.
