Oyster policy is denoted in purple.
Statutory
France has an established Social Security system that covers a wide range of benefits. The Organizations for the Collection of Social Security and Family Benefit Contributions (Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales, URSSAF), collect employer and employee social security contributions.
Employees’ contributions are calculated as set percentages of the employee’s gross salary, and are deducted from their salary payments by the employer. Independent contractors and self-employed people are covered by the Social Security system but must make their own contributions. For more information regarding Social Security contributions, see section on Taxes: Social security contributions.
Benefits covered by the social security system include:
- Retirement and disability pensions;
- Unemployment benefits/old-age insurance;
- Work accident insurance;
- Family benefits;
- Sickness and disability benefits;
- Maternity benefits; and
- Death benefits.
Registration
Individuals must obtain a national membership registry number (“NIR”) to become eligible for Social Security benefits. Foreign employees working in France must be registered by their employer, ensuring that all proper work authorization requirements have been met.
Foreign companies that don’t have a place of business in France, but hire employees to work in France, are also subject to the French Social Security system. The company must:
- Register with the URSSAF department of foreign companies;
- Carry out employee hiring formalities; and
- Pay all taxes and social contributions (directly or through a representative in France).
Registration can be completed through the proper electronic DPAE submission process. Following registration, employees are assigned a local health insurance fund to track and manage employee benefit entitlements. Oyster complies with DPAE requirements.
Customary
N/A
Best in Class
N/A