Expatriation : what will your employment contract be ?

As a self-employed worker, the company created or taken over in the host country can only be governed by local law, but the entrepreneur may choose to remain committed to French social protection, for example for his retirement.

In both cases, the expatriate no longer benefits from the French social protection system (illness, disability, retirement, unemployment). You are therefore strongly advised to join the Caisse des Français de l'Etranger or any other private social security provider.

2.1. What are the characteristics of the expatriate employee ?

The subordination link between the home employer and the expatriate employee is much weaker than that existing for the seconded employee, since the original contract is suspended. As a result, the expatriate's status is essentially characterized by the following elements :

• work for the host company
• no affiliation to the French Social Security system
• long period of availability abroad ;
• no membership in the workforce of the home company ;
• remuneration fixed and paid by the host company ;
• no residence in France for tax purposes.

However, these elements are only bundles of clues to determine the legal regime actually applicable to the employee made available abroad. Consequently, the home company may voluntarily decide to grant an employee expatriate status, whereas the period of secondment abroad would have made it possible to apply the status of seconded employee.