The recurring pitfalls we see in our audits, regardless of company size.
International mobility exposes companies to complex social, tax and administrative obligations. A simple mistake in choosing the status or in declarations can lead to reassessments, financial penalties, double contributions, or a loss of rights for the employee. At Expatries-Paies.com, we regularly carry out compliance audits and find the same mistakes recurring, regardless of company size.
Mistake #1: Confusing secondment and expatriation
Choosing the wrong status can affect social contributions, social protection, mandatory declarations, taxation and retirement rights. Every project should be analysed beforehand.
Mistake #2: Overlooking international agreements
Social security agreements and international tax treaties help avoid many situations of double contribution or double taxation. Failing to consider them can generate significant costs for both company and employee.
Mistake #3: Neglecting reporting obligations
Depending on the situation, it may be necessary to manage the DSN, PASRAU, secondment formalities, declarations to social bodies and local tax obligations. An incomplete or late declaration can lead to sanctions.
Mistake #4: Underestimating social protection
An expatriate employee doesn't always benefit from the same level of cover as in France. Failure to anticipate this can have consequences for health insurance, occupational accidents, provident schemes, disability and retirement.
Mistake #5: Poorly managing Split Payroll or Shadow Payroll
These arrangements require close coordination between the group's different entities. Inconsistency between French and foreign payrolls can lead to contribution errors, tax anomalies, pay discrepancies, and difficulties during an audit.
Mistake #6: Forgetting the employee's return to France
The return from expatriation is an essential step. It's necessary to re-establish social affiliations, update payroll elements, correct contributions where necessary, and support the employee's reintegration.
Our approach to securing your mobility
Before any international mobility, we carry out a full analysis covering the employee's status, social and tax obligations, applicable international agreements, remuneration terms, mandatory declarations and compliance risks.
Conclusion
Our objective is simple: turn the complexity of international payroll into a reliable, compliant and secure process. Preparing an expatriation, secondment or international mobility project? Have our experts carry out a compliance audit.