6.4.3 Supplementary Retirement Provision

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /France /6. Globally mobile employees /6.4 Outbound employees assigned abroad / 6.4.3 Supplementary Retirement Provision

Commentary

France

Executives qualify as 'cadre' status for the supplementary retirement provision. The voluntary contributions are therefore:

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9.7.2 Civil contracts

5.2 Employee registration

Introduction

9.5 Work permits

3.5 Bicycle mileage allowance

5.4.4 Obligations for foreign employers where no PE is created

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6.4.3 Supplementary Retirement Provision

France

9.7.2 Civil contracts

5.2 Employee registration

Introduction

9.5 Work permits

3.5 Bicycle mileage allowance

5.4.4 Obligations for foreign employers where no PE is created

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

1.2 How are filings done?

3.1 Salary advances

3.4 Special payments and one-sixth rule

3.4 Private medical insurance

3.7.2 Sick pay

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

1.1 Introduction: overview of the domestic payroll system

2.1.3 Tax calculation

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)

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6.4.3 Supplementary Retirement Provision

France

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