{"id":8502,"date":"2017-10-09T09:19:26","date_gmt":"2017-10-09T07:19:26","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=8502"},"modified":"2017-10-09T09:21:28","modified_gmt":"2017-10-09T07:21:28","slug":"3-infos-cles-paie-des-expatries","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2017\/10\/09\/3-infos-cles-paie-des-expatries\/","title":{"rendered":"3 infos cl\u00e9s sur la paie des expatri\u00e9s"},"content":{"rendered":"<h2><strong>1\/ La paie des expatri\u00e9s\u00a0: bien plus complexe qu\u2019une paie \u00ab\u00a0fran\u00e7aise\u00a0\u00bb<\/strong><\/h2>\n<p>Double bulletin de paie, contraintes de la DSN, probl\u00e9matiques relatives \u00e0 la participation et \u00e0 l&rsquo;int\u00e9ressement, principales contraintes locales \u00e0 l&rsquo;instar du permis de travail, comptes bancaires et surtout caisses de cotisations particuli\u00e8res reprenant ce qui est obligatoire ou non\u2026 S&rsquo;il est possible aujourd&rsquo;hui d&rsquo;\u00eatre un expert en mati\u00e8re de paie fran\u00e7aise, peu de professionnels sont capables d\u2019assurer sans faillir le lien entre cet exercice et celui de la paie des expatri\u00e9s. Et pour cause\u00a0! <em>\u00ab La logique de la mobilit\u00e9 internationale sous-entend de rentrer dans des donn\u00e9es techniques comme r\u00e9aliser correctement l&rsquo;affiliation aux caisses. Car il existe des caisses diff\u00e9rentes r\u00e9serv\u00e9es aux expatri\u00e9s ayant chacune des proc\u00e9dures \u00e0 part. Il est donc primordial d&rsquo;\u00eatre rigoureux afin que le bulletin de paie soit le reflet de la r\u00e9alit\u00e9 des paiements aux caisses\u00a0\u00bb, explique Muriel Degager, sp\u00e9cialis\u00e9e en mobilit\u00e9 internationale et animatrice d\u2019un <a href=\"https:\/\/www.gereso.com\/formations\/expatriation\/formation-atelier-pratique-paie-des-expatries_1\">atelier sur la paie des expatri\u00e9s <\/a>pour GERESO.<\/em><\/p>\n<h2><strong>2\/ Diff\u00e9rents statuts pour les salari\u00e9s expatri\u00e9s<\/strong><\/h2>\n<p>L\u00e9galement, il existe 3 statuts juridiques principaux relatifs aux expatri\u00e9s. D&rsquo;une part, le <strong>d\u00e9tachement<\/strong>\u00a0:\u00a0le salari\u00e9 en poste est envoy\u00e9 \u00e0 l&rsquo;\u00e9tranger pour une dur\u00e9e limit\u00e9e et reste rattach\u00e9 \u00e0 son employeur fran\u00e7ais. \u00ab\u00a0<em>Il reste salari\u00e9 fran\u00e7ais et paie alors ses cotisations \u00e0 l\u2019URSSAF presque normalement\u00a0\u00bb, d\u00e9taille-t-elle.<\/em> A l\u2019inverse, le <strong>contrat local<\/strong> signifie que l&rsquo;expatri\u00e9 rompt son contrat initial et devient exclusivement salari\u00e9 du pays d&rsquo;accueil, dans la filiale d&rsquo;un groupe par exemple. \u00ab\u00a0<em>Dans ce cas, en principe, l&rsquo;entreprise fran\u00e7aise ne s&rsquo;occupe plus du tout du salari\u00e9\u00a0\u00bb, pr\u00e9cise la sp\u00e9cialiste en mobilit\u00e9 internationale.<\/em> Enfin, le <strong>contrat d&rsquo;expatriation<\/strong> \u00e0 proprement parler. L&#8217;employ\u00e9 est alors s\u00e9lectionn\u00e9 pour travailler \u00e0 l&rsquo;\u00e9tranger et suspend son contrat fran\u00e7ais. \u00ab\u00a0<em>A diff\u00e9rents \u00e9gards, il s&rsquo;agit du plus sensible de ces statuts car le contrat est alors \u00e0 cheval entre deux pays\u00a0\u00bb, ajoute Muriel Degager.<\/em><\/p>\n<h2><strong>3\/ Ma\u00eetriser la paie des expatri\u00e9s\u00a0: une comp\u00e9tence recherch\u00e9e\u00a0!<\/strong><\/h2>\n<p>Que l&rsquo;on soit technicien ou gestionnaire paie, collaborateur des services RH, juridiques ou comptables impliqu\u00e9s dans la gestion des salari\u00e9s internationaux, <em>\u00ab\u00a0ma\u00eetriser la paie des expatri\u00e9s est un atout incomparable car de plus en plus d&rsquo;entreprises emploient des salari\u00e9s en mobilit\u00e9 internationale\u00a0; aussi bien les entreprises du CAC40 que des PME ou TPE qui n&rsquo;ont souvent pas les ressources pour y faire face\u00a0\u00bb, confie-t-elle. <\/em><a href=\"https:\/\/www.gereso.com\/formations\/expatriation\/formation-atelier-pratique-paie-des-expatries\">La formation de GERESO en mati\u00e8re de paie des expatri\u00e9s<\/a> alterne en une journ\u00e9e les enjeux th\u00e9oriques de cette probl\u00e9matique avec les aspects pratiques au travers de leur mise en \u0153uvre. \u00ab\u00a0<em>Les candidats rempliront notamment quelques bordereaux pour d\u00e9couvrir comment s&rsquo;y prendre concr\u00e8tement, \u00e0 quoi faire attention, quels sont les d\u00e9lais \u00e0 respecter\u00a0\u00bb, t\u00e9moigne Muriel Degager. <\/em>De quoi r\u00e9pondre pr\u00e9cis\u00e9ment aux besoins de ceux qui g\u00e8rent la paie ou la protection sociale des expatri\u00e9s\u00a0!<\/p>\n<p style=\"text-align: right;\"><strong>Par Benjamin Dusaussoy<\/strong><\/p>\n<p><strong><img decoding=\"async\" class=\"alignleft wp-image-8488\" src=\"https:\/\/www.gereso.com\/actualites\/wp-content\/uploads\/2017\/10\/Muriel-Degager.jpg\" alt=\"Muriel D\u00e9gager consultante GERESO\" width=\"100\" height=\"113\" \/>Muriel Degager<\/strong><\/p>\n<p>Consultante experte en\u00a0mobilit\u00e9 internationale pour GERESO.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1\/ La paie des expatri\u00e9s\u00a0: bien plus complexe qu\u2019une paie \u00ab\u00a0fran\u00e7aise\u00a0\u00bb Double bulletin de paie, contraintes de la DSN, probl\u00e9matiques relatives \u00e0 la participation et \u00e0 l&rsquo;int\u00e9ressement, principales contraintes locales \u00e0 l&rsquo;instar du permis de travail, comptes bancaires et surtout caisses de cotisations particuli\u00e8res reprenant ce qui est obligatoire ou non\u2026 S&rsquo;il est possible aujourd&rsquo;hui [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8506,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[3,7],"tags":[1186,85,1260,108,252],"class_list":["post-8502","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-comptabilite-fiscalite-et-gestion-financiere","category-mobilite-internationale","tag-expatriation","tag-mobilite-internationale-2","tag-package-expatriation","tag-paie","tag-remuneration"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - 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