April 12, 2024
Foreign companies without an establishment in France will no longer be able to delegate their social security reporting requirement to a third party as of March 1, 2024. They will have to use the single portal for business formalities to register, modify details, or cease operations. Check details here
From 2026, digital platform operators will have to report the turnover generated by the self-employed micro-entrepreneurs they employ. By 2027, these platforms will also collect and pay over any applicable social security contributions for their self-employed workers. Check details here
The Social Security Financing Law for 2024 creates a new offense of facilitating social security fraud, making it illegal to assist a third party in fraudulently avoiding the declaration or payment of social security contributions. Check details here
For foreigners working in France, the European regulations ensure that their periods of activity and social security contributions in other EU countries will be taken into account to determine eligibility for social security benefits in France. They will have the same rights and obligations as French workers regarding social security.
Under the U.S.-France social security agreement, periods of work in both countries can be combined to qualify for benefits, and each country pays its own benefit. However, certain provisions like the Windfall Elimination Provision may affect the U.S. benefit amount if the person also receives a French pension. Check details here
So in summary, the key changes aim to tighten reporting requirements for foreign companies and digital platforms, introduce penalties for facilitating fraud, while maintaining existing provisions for foreigners to access French social security based on their contributions in other countries through EU regulations or bilateral agreements.
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