Staff secondment: framework, conditions and risks

Updated March 2026 - Staff secondment cannot be improvised. In practice, it often falls within the French rules on the lending of labour between companies, which must in principle remain non-profit and comply with several cumulative conditions. What looks operationally simple can therefore become legally sensitive very quickly.

For related topics, see also Tax or social issue?, HR and payroll obligations in 2026 and Urssaf DPAE.

Before placing an employee at another company's disposal, the file should usually cover:

• ▸an agreement between the two companies;
• ▸the employee's consent;
• ▸the non-profit nature of the arrangement in principle;
• ▸the allocation of responsibilities during the assignment;
• ▸the duration of the mission and the return conditions.

None of these points is cosmetic. Together, they determine whether the arrangement is legally framed or exposed.

The core issue is not the paperwork itself. A poorly structured arrangement may be reclassified as unlawful labour lending. That creates a very different level of risk for the companies involved, because the problem then concerns the legality of the setup rather than the elegance of the documentation.

The mistake we see most often is starting with invoicing logic or flexibility needs before checking whether the operation is lawful in the first place. Yet the correct sequence is the opposite: identify the legal basis, define each party's role, document the employee's position, and only then organise billing and payroll consequences.

Hayot Expertise insight: before discussing invoicing or convenience, first confirm that the arrangement itself is lawful.

A reliable setup should align the intercompany agreement, the employee's status, payroll treatment, supervision during the assignment and the reimbursement mechanics. The goal is to make the arrangement readable for all parties, including months later if the file is reviewed.

We can help you compare the legal framework, payroll implications and documentary requirements before implementation.

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In 2026, staff secondment should be managed as an HR, legal and documentation matter all at once. Treating it as a simple resource-sharing shortcut is precisely what creates risk.

Do you want to check whether your staff secondment setup really complies with the labour-lending rules? We can help you secure the structure before it becomes contentious. Book an appointment with an expert