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11 April 2016

France abolishes exemption from basic state pension contributions for inbound employees

France has abolished the exemption from basic state pension contributions applicable to foreign workers coming into France from a country with which it has not signed a social security agreement. This exemption had been available since 2008. In addition, France has now introduced a system for employees to reclaim basic state pension contributions under certain conditions. These measures are effective from January 1, 2016, but employees who have previously applied for an exemption from the contributions are unaffected and may continue to benefit from the exemption.

A Tax Alert prepared by Ernst & Young's People Advisory Services group, and attached below, provides additional details.

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Document ID: 2016-0653

 

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