Employers (French company) have to insure all their
secondee abroad and French expatriate workers against the unemployment risk
(article L. 5422-13 of the French Employment Code).
In this respect, employers situated in France
which sent on secondment (“detache”) or
expatriate their workers abroad must pay contributions to the French
unemployment insurance (ASSEDIC) for those workers.
Moreover, the Paris Court of appeal, in the
decision of March 18th, 1993, C.
Cournac c/ Société Altshom International, conferred to this principle the
character of an overriding mandatory provision. The Court judged that every
company which has its registered office in France must affiliate to the
unemployment insurance every detached worker and every French worker
expatriated.
Exceptions are foreseen at the article L.
5424-1 of the French Employment Code (employers who are in charge themselves of
the service charges and management of the unemployment benefit (officers of the
State and territorial authorities’ public service, non statutory workers of the
craft chamber, trade and industrial chambers and farmers’ chamber and France
Telecom’s civil servants).
This obligation of affiliation to the
unemployment insurance of the secondees and French expatriated workers of
French companies does not have to be forgotten by the human resources managers.
Frédéric CHHUM Avocat à la Cour
Anissa YEFTENE
