A Practice Note addressing legal and practical considerations in France regarding overseas remote employment outside of the country or state, of the employer’s central workplace, where the employee is employed. It addresses issues and considerations both when an employee based and employed in France seeks to work remotely overseas outside of France, and when an employee based and employed outside of France seeks to work remotely overseas in France.

EXTRAIT

In an overseas remote work scenario, an employer must review home country and host country considerations for the two relevant territories. This includes employment law issues, regulations, and
compliance in areas such as tax and immigration, and practical steps for employers to implement a remote working arrangement properly and successfully. This Note considers legal and practical issues under the laws of France only, when either:

• The employee is normally employed and based in France, and it is proposed the employee will work remotely outside of France (Home Country).
• The employee is normally employed and based outside of France, and it is proposed the employee will work remotely in France (Host Country).

The material in this Note assumes the employee remains employed by the employer in the Home Country and is not transferred to employment under an entity in the Host Country.
Remote work considerations that are not specific to an overseas scenario must also be reviewed by the employer. See Employee Mobility Toolkit...

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