Shadow payroll / Split salary

Our expertise, consulting and audit firm has a dedicated international service line with specialists in “shadow payroll” / “split salary”.

GMBA offers support in the distribution of the working hours of one or more of your employees to a country other than where the one in which you are located or between several group companies based in different countries. To allow your company to be in good standing with tax and social obligations, 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 and taxation point of view.


Aware of the complexity of the procedures, our GMBA experts therefore offer you assistance on:

  • Procedures to be undertaken with the related authorities in France
  • An estimate of the cost of your proposed mobility and its management
  • The social security scheme applicable to each employee
  • Payroll management in France and in the host country by an Allinial Global partner firm
  • Taxation arrangements and the payment of income tax along with all necessary declarations
  • Managing deductions 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. Ensure compliance with your fiscal and social obligations with the “shadow payroll” and the “split salary” method offered by the GMBA firm.

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