The United States is the world's leading market and remains an essential destination for French companies looking to accelerate their international development.
However, managing an expatriate employee in the United States is particularly complex. Differences between French and American systems regarding payroll, social protection, taxation, labour law and immigration require thorough preparation.
Why grow your business in the United States?
French companies are especially present in aerospace, luxury, automotive, artificial intelligence, technology, healthcare, pharmaceuticals, finance, energy, industry, cybersecurity, e-commerce, consulting and logistics.
Which status should you choose?
Secondment — in certain situations, social security agreements between France and the United States allow the employee to remain temporarily affiliated to the French scheme.
Expatriation — when the assignment is long-term, the employee generally falls under the American system; payroll and contribution management must be entirely adapted.
Local hire — when a company has a US subsidiary, recruitment under an American contract is often the most appropriate solution.
Immigration and work authorisation
The United States applies strict immigration rules. Before any mobility, it's important to check the appropriate visa type, work-authorisation requirements, administrative timelines and employer obligations.
Social protection
France and the United States are linked by a bilateral social security agreement, which can help avoid certain double contributions depending on the situation.
Taxation of employees in the United States
Our analysis covers tax residence, the France–US tax treaty, federal taxation and state-level taxation, withholding at source and remuneration terms.
Most common mistakes
Poor anticipation of immigration formalities, incorrect application of the social security agreement, contribution errors, insufficiently anticipated tax matters, poor coordination between French and American payrolls, incomplete documentation.
Key figures
Capital: Washington, D.C. Currency: US dollar (USD). 50 states. Multiple time zones.
Frequently asked questions
Can an employee be seconded to the United States? Yes, in certain situations, thanks to the bilateral social security agreement between France and the United States.
Are the rules identical in every US state? No, tax rules and certain social obligations vary by state.
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