In principle, every employee recruited from abroad to take up a position in France is affiliated to the compulsory French social security schemes for basic and supplementary retirement pension insurance.
However, by exception, these so-termed “impatriate” employees can, upon express and joint request with their employer, elect not to be enrolled therein. This pension ”impatriate” regime can be jointly applied with the favourable income tax “impatriate” regime.
This exemption from affiliation, and accordingly from payment of the related pension contributions, is conditional upon:
Note: disregard of the above-stated exemption conditions will entail cancellation of the exemption and payment by the employer of a sum equal to 1.5 times the amount of the contributions that would have been paid if the employee had not benefitted from the exemption.
This exemption is granted only once for the same employee for a period of three years and renewable once. The period covered by this exemption does not give entitlement to any benefit from a French statutory pension insurance scheme.
The exemption application, to be drawn up according to the model set by decree, must be sent to the URSSAF (French social security contribution collection body) at least 60 days before the employee’s affiliation to the French social security system. Failing which, the employer may still request a reimbursement of the pension contributions paid during this period running from the date of affiliation to the date of the request.
The application should also contain:
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