Secondment or expatriation of a foreign employee

Our expertise, consulting and audit firm has a dedicated international service line with specialists in the secondment or expatriation of an employee abroad.

GMBA offers you support in your assignments lasting more than 6 months in order to allow the mobility of your human resource. The complexity of this subject requires continual warning of the rules of both the country of origin and the host country. You need to ensure that your employees situation complies with both the regulations of the country of origin and the host country from an employment, social and taxation point of view. Before they leave, you need to complete all necessary formalities with social security authorities and additional social protection bodies and settle questions relating to the contractual status of your employees.


In a process of supporting your business and the management of your employees, our GMBA experts will assist you on:

  • Procedures to be undertaken with social protection bodies (certificate A1 applications and other declarations and registrations with the CFE “Caisse des Français de l’étranger” retirement pension scheme and IRCAFEX “l’Institution de retraite des cadres expatriés” international pension scheme
  • An estimate of the cost of your proposed mobility and its management
  • Drawing up an amendment to the local employment contract 
  • Operational advice on the employer’s obligations in expatriation and secondment situations (possible residence permit or visa to be applied for, medical examination and vaccinations and responsibility for costs, moving and housing employees abroad, paying salaries etc.
  • Payroll management in the host country by an Allinial Global partner firm
  • Arrangements for taxation and the payment of income tax along with all necessary declarations
  • Managing retentions at source and social charge declarations

Your dedicated team

In order to guarantee you reliable and qualitative support, we provide you with dedicated payroll managers, supported if necessary by our team of HR consultants. The skills of our multidisciplinary team dedicated to the international market (accountants, tax specialists, lawyers, HR consultants) will be made available to you over time. Our expertise, based on years of experience in supporting international companies, as well as the technical support of our counterparts who are members of Allinial Global in more than 130 countries, reinforce our added value. Ensuring the international mobility of your employees when one of them is posted or expatriated abroad is a service that GMBA can provide to you.

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