At a time when the French government is struggling to complete its budget and is looking for money in all directions, it is on the verge of emerging from a settlement between France and Switzerland which is causing it to lose around 280 million euros each year. year for fifteen years.
Advantageous social optimization for international companies
And for good reason, according to a confidential report from the General Inspectorate of Finance and the Inspectorate of Social Affairs – IGAS and IGF – dated October 2024, relating to the evaluation of cross-border workers, that The Tribune et France Info were able to consult, this administrative arrangement allows large international French groups to benefit from an advantageous exceptional social regime.
Thus, according to this agreement of June 22, 2009, (based on the basis of Article 16 of Regulation (EC) No. 883/2004), they can employ executives in a subsidiary established in Switzerland, while having them work in In France. Or a kind of seconded workers who are not affiliated to the French Social Security, but to LAMal, that is to say the Swiss health insurance system.
The advantage for these groups is that they pay significantly lower social security contributions than in France. If the practice is not illegal since it is regulated by this regulation, it is nevertheless similar to social optimization.
« They have a very very limited use of this arrangement, and there are probably abuses with French employees hired in Switzerland and immediately seconded to France », Explains a source close to the matter.
Around twenty groups concerned including Total, Renault, Michelin
According to the report, around twenty large French groups use this system, but three account for 82% of requests: Total gestion international SA, Renault Nissan Global management SA, and Michelin Global Mobility SA.
« This system was the subject of an increasing number of requests between 2012 and 2016, going from less than 200 requests per year to more than 1,000 in 2016, dropping to around 500 requests in 2022 (…) with a total 4,300 employees covered between 2016 and 2022 “, we can read in the report.
These employees are very high-level executives, whose salaries often exceed 500,000 euros annually. They occupy functions related to the development of an international career » et « who officially can benefit from this exemption for six years ».
Nearly 4.2 billion lost over the past fifteen years for Social Security
According to the report's estimates, these contributions which escape our social accounts each year represent 280 million euros. That is, by extension, for fifteen years, 4.2 billion euros not collected which France would have needed to finance our social model, pay pensions, health insurance, dependency, etc.
Until then, for political reasons, previous governments had not looked into the subject, or had not considered it necessary to tackle it, so as not to risk damaging the reputation of our tricolor flagships, or diplomatically anger Switzerland.
But today, the situation of French public finances is such that the executive no longer wants to turn a blind eye to this dead loss.
An agreement that France denounces
Also, according to our information, after receiving this report from IGAS and IGF last month, the social ministries and Matignon took the decision to denounce this arrangement in the name of seeking savings.
And all the more so since France can, from a legal point of view, easily withdraw from this agreement, “ whose legal support borders on caricature” the report states. “No official stamp, no evidence that this document is signed in application of the ministerial delegation of signature for the DSS, a document which would undoubtedly not hold up before the administrative judge, even covered with a cabinet instruction ».
Just a few days ago, according to our information, the management of French Social Security received the green light to take the necessary measures to stop these derogatory practices. However, it will be impossible for it to recover the 4.2 billion euros that have escaped it over the last fifteen years.
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