1.3 Employer Social Security Costs

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Commentary

Employer of Record

Posted employees can benefit from bilateral agreements (where they exist) which can keep the employee within their home country system for between two and five years depending on the terms of the agreement.

An employer's liability to social security follows that of the employee. So, where an employee does not pay into a local social security system due to a bilateral

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1.3 Employer social security costs

Employer of Record

2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

7.1 Business travel and subsistence

6.1.3 Employer has no place of business in jurisdiction

8.2 Failure to pay over withheld amounts

2.2.3 Labour Fund (FP) and Bankruptcy Fund (FGSP)

4.5 Employer provided accommodation

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

12. Checklist for employers

4.4 Interest-free loans

8.2 Appeals process

1.3.5 Notification of Employment (NOE)

3.3 Participatory bonus

3.3 Leave of absence

7.1 Per diems

1.4.2 Employee leaving indemnity (TFR)

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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1.3 Employer social security costs

Employer of Record

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