Since March 1, 2024, the possibility for foreign companies to appoint a social representative has been cancelled

Law no. 2023-1250 of Dec. 26, 2023 for French Social Security Funding for 2024, art. 13

As a reminder, when foreign companies want to hire an employee in France, but do not have any legal entity on French territory, the employee must be covered by the French Social Security system, and the related contributions, deductible from his or her salary, must therefore be paid in France.

In this respect, the former article L. 243-1-2 of the Social Security Code stipulated that « in order to fulfill its obligations [...], the employer may appoint a representative in France who is personally responsible for declaratory operations and the payment of sums due ».

This possibility was cancelled by Article 13 of the French Social Security Funding law for 2024. The only exception : companies in the pharmaceutical industry are still concerned. Please also note that it does not concern the situation of posting (« détachement », i.e. when the foreign company send employees in France for a limited period of time).

In practice, foreign employers will have to register directly with the « guichet unique des entreprises » (single portal for companies) to comply with their social security obligations.

However, the « Titre firmes étrangères » (online service for foreign firms) is designed to simplify social security formalities relating to the employment of employees by companies with no legal entity in France. Foreign companies can file their declarations and pay their compulsory social security contributions in a single operation.

Link to the French version

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Since March 1, 2024, the possibility for foreign companies to appoint a social representative has been cancelled