The United Kingdom remains one of France's leading economic partners despite Brexit. Trade remains particularly strong in finance, industry, energy, digital, healthcare, aerospace and services.
Since Brexit, the rules applicable to professional mobility have changed. French companies must now factor in new administrative formalities, and specific obligations regarding immigration, social security, taxation and payroll management.
Which status should you choose?
Secondment — certain temporary assignments allow the employee to remain under French social security, subject to applicable agreements between France and the UK.
Expatriation — when the assignment is long-term or secondment conditions aren't met, the employee generally falls under the British social protection scheme.
Local hire — when a company has a UK subsidiary or establishment, recruitment under a British contract may be the most appropriate solution.
Brexit consequences
Since Brexit, several elements must be analysed before any mobility: entry and residence conditions, work permits, social security rules, tax obligations and administrative formalities specific to the UK.
Taxation of employees in the UK
Taxation depends on tax residence, length of stay, the France–UK tax treaty, place of work and remuneration terms.
Key figures
Capital: London. Currency: Pound sterling (GBP). Not an EU member. Time zone: UTC +0 (+1 in summer).
Frequently asked questions
Has Brexit changed payroll rules? Yes, it has brought significant changes to immigration, social security, taxation and administrative management of employees.
Can an employee be seconded to the UK? In certain situations, subject to applicable France–UK agreements and administrative formalities.
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