French reporting obligations applicable to employees on international assignment.
International mobility can trigger several administrative obligations in France, whatever status is chosen (seconded, expatriate, inpatriate). An incomplete or late declaration can lead to penalties, so every mobility project should include a prior analysis of applicable reporting obligations.
The DSN (Déclaration Sociale Nominative)
When the employee remains attached to French payroll (notably in secondment, or when part of French remuneration is maintained under a Split Payroll), the DSN must reflect the specifics of international mobility: continuation or not of French affiliation, remuneration paid from France, contributions due.
PASRAU
PASRAU allows in particular the transmission of certain withholding at source when no DSN can be used — a typical situation for expatriation with residual French-source income (for example, a bonus paid by the French parent company to an expatriate employee whose main payroll is now abroad).
Other reporting obligations
Depending on the situation, it may also be necessary to manage secondment formalities (A1 certificate), declarations to French and foreign social bodies, and the host country's local tax obligations.
Why a prior analysis is essential
The status chosen (secondment, expatriation, inpatriation) directly determines which declarations must be produced, by which entity, and on what schedule. Poor anticipation of these obligations can lead to reassessments and difficulties during a URSSAF audit.
Our support
For each mobility, we analyse applicable reporting obligations, set up the appropriate DSN/PASRAU workflows, and coordinate these declarations with all of the file's social and tax obligations.