Who can be given a mandate for the payment of contributions for employers not established in France?

Posting of Workers

Who can be given a mandate for the payment of contributions for employers not established in France?

Case law: The Court of Cassation made a decision on the capacity of the person eligible to be appointed by an employer with no establishment in France to make declarations and payment of contributions which the employer is required to make when he hires employees in France.

A foreign company which hires employees in France is required to fulfil its obligations concerning declarations and payments of tax and social security contributions to a single collection agency. Article L243-1-2 CSS allows the foreign employer to appoint a representative to handle these tax declaration obligations and payments of contributions. The Court of Cassation ruled on whether the representative could be an employee of the company.

The Supreme Court has ruled that the agreement by which the employer whose company does not have an establishment in France appoints an employee from his company to fulfil his tax reporting declarations and payments of social security is considered null and void and cannot produce any effect. The employers’ social security contributions are the exclusive responsibility of the employer, with any agreement to the contrary being null and void.

Judgement no. 167 of 9th February 2017 (16-10.796) – Court of Cassation

“Pursuant to article L. 243-1-2 of the social security code, to fulfil his obligations relative to his tax reporting declarations and payments of social security contributions, the employer whose company does not include an establishment in France may appoint a representative residing in France who is personally responsible for the tax reporting declarations and the payment of monies due. According to article L. 241-8 of the same code, the contribution of the employer to social security contributions remains exclusively his responsibility, any agreement to the contrary being null and void. Pursuant to the combination of these texts, the agreement by which an employer whose company does not have an establishment in France appoints an employee from his company to fulfil his tax reporting declarations and payments of social security is considered null and void and cannot produce any effect, even when it stipulates that the employee shall not definitively bear the responsibility resulting from this payment.”

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