Note In addition to pension, disability and survival benefits, French social security contributions cover several other benefit programmes, including France`s national health insurance program. As a result, a worker who is exempt from paying the French social security tax through the contract cannot benefit from free health benefits or other benefits under the French health insurance scheme. If you meet all other social security tax exemption requirements in France while working in France, you or your employer must take out private health insurance before the exemption can apply. In addition, your employer must indicate whether you remain an employee of the American company during your activity in France or if you will become employees of the subsidiary of the American company in France. If you become a related company, your employer must indicate whether the U.S. company has entered into an agreement with the Internal Revenue Service pursuant to Section 3121 (l) of the Internal Revenue Code to pay U.S. Social Security taxes for U.S. citizens and residents employed by the subsidiary and, if so, the effective date of the agreement. If you have credits in both the United States and France, you may be eligible for benefits from one or both countries. If you meet all the essential requirements under a country`s system, you will benefit regularly from that country. If you don`t meet the basic requirements, the agreement can help you qualify for a performance, as explained below. The above-mentioned minimum termination periods also apply to fixed-term agency contracts if these agreements are maintained after their normal termination date.
This document discusses the strengths of the agreement and how it can help you work and apply for benefits. Under the agreement, if you work as a worker in the United States, you usually pay only social security taxes in the United States and not in France. When you work as a worker in France, you normally pay only French social security taxes and neither you nor your employer have to pay social security taxes in the United States. Agents who are established and operating in France must be registered in the register of commercial agents under the relevant commercial court. Commercial agents established outside France are not required to register if they do not have permanent representation in France (i.e. provided they only operate occasionally and temporarily in France). Failure to register with commercial agents can be punishable by a fine of up to EUR 1,500.