Posting of Workers: The Case of Intra-Group Posting

Posting of workers is now a key lever for international mobility within the European Union. Widely used by multinational groups, it allows organisations to meet temporary operational needs while maintaining a degree of flexibility.

Among the different types of postings, intra-group posting is one of the most commonly used by companies. Although it is often assumed that the procedures are simpler, it remains crucial to stay vigilant and comply with the specific rules governing postings. The posting of employees is a sensitive, political, and high-risk issue, requiring particular attention to mandatory procedures.

What Is an Intra-Group Posting?

An intra-group posting occurs when a company established abroad temporarily sends one of its employees to perform an assignment within a legally distinct entity belonging to the same group.

⚠️ Belonging to the same group does not reduce regulatory obligations. This is a common misconception and a major source of risk during inspections.

Intra-group postings typically involve the following:

• The employment contract remains with the home employer (including payroll)
• The relationship of subordination is not transferred
• The assignment is time-limited

Why Is Intra-Group Posting a Sensitive Issue?

The particularity of posting, including intra-group posting, is that it involves three stakeholders:

1. The foreign employer
2. The host company in France
3. The posted employee

The complexity arises because the mandatory formalities are carried out by the foreign employer, while the host company remains legally co-responsible.

This means that the French company must:

• Verify that all obligations have been met
• Ensure the social and administrative compliance of the posting

This responsibility is known as the duty of vigilance of the host company.

To mitigate co-responsibility risks, many French companies choose to appoint an expert to oversee the entire intra-group posting process.

It is also important to note that postings are subject to enhanced controls by French authorities: labour inspection, URSSAF, police, etc., increasingly supported by AI and inter-administrative information sharing (URSSAF, Social Security, etc.).

Key Obligations of the Employer in an Intra-Group Posting to France

In the context of an intra-group posting, the employer must, in particular:

• Comply with the core provisions of French employment law (remuneration, working hours, health and safety, professional equality)
• Submit a Prior Declaration of Posting (SIPSI)
• Appoint a representative in France
• Secure the employee’s Social Protection, notably via a valid A1 certificate in the case of a European posting

The duration of the posting is strictly regulated and cannot be considered equivalent to permanent presence in France.

Risks in the Case of Non-Compliant Intra-Group Posting

Intra-group posting spans multiple legal domains: employment law, Social Protection, immigration, and more broadly, international mobility. Each situation must be assessed individually to ensure full and sustainable compliance.

Failure to comply with mandatory procedures exposes both the company and the posted worker to significant risks, including:

• Administrative and criminal sanctions
• Social security adjustments (URSSAF)
• Operational blockage or suspension of the assignment
• High financial risk
• Damage to the group’s reputation
• Strained relations with authorities

The consequences can be severe and long-lasting for the host company, the foreign employer, and the posted employee alike.

Article by Ilham Safraoui and Bao Duong-Trong, workers posting experts at France Immigration