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