Like most European countries, France is currently experiencing a major demographic challenge due to its ageing population.

The spread of multinationals across the globe necessarily involves compliance with foreign legal systems in order for companies to not only continue to operate in different jurisdictions, but to thrive and develop their business interests in the international arena.

Created by the Law dated December 30, 2004, the HALDE (High Authority for the Fight against Discrimination and for Equality) is an independent statutory authority vested with broad powers in order to deal with all forms of discrimination.

The validity of the multi-industry agreement on the modernization of the labor market concluded on January 11, 2008 (hereafter the "Agreement"), is conditioned upon the adoption of legal and statutory provisions, which are necessary to its application.

The Law for the promotion of labor, employment and purchasing power (“Loi en faveur du travail, de l'emploi et du pouvoir d'achat”) of August 21, 2007, known as the "TEPA law", which entered into force on October 1, 2007, institutes a tax exemption regime for employees as well as an exemption regime regarding the employer and employee shares of social security contributions on overtime.

The secondment of a US employee to France for a certain period of time raises various issues regarding immigration law, social security law, employment law and tax law. The purpose of this study is to summarize these issues.

It is important to distinguish between employees hired under an employment contract and "independent workers" who carry out work for an "employer" whilst remaining self-employed. This distinction is crucial as an employee hired under an employment contract is entitled to the safeguards provided for by French labor law with respect to, for instance, wages and termination conditions.