Article summary
Multinational companies transferring an employee to France have two options. The first route is the Salarie Detache ICT (Intra-Corporate Transfer), a residence permit for employees who remain on their foreign employer’s payroll and are temporarily seconded to a French entity within the same corporate group. The second is the Talent, Salarie en Mission (Employee on Assignment), which applies when the employee signs a French employment contract with the host entity as part of an intra-group mission. One keeps the employment relationship abroad. The other brings it into France.
That single distinction, whether or not a French employment contract exists, determines everything downstream: which salary threshold applies, how long the employee can stay, whether the permit is renewable, which social security regime covers them, and what happens when the assignment ends. For HR teams and global mobility managers, getting this right at the planning stage saves months of corrective work later. For the employee, it shapes whether France becomes a temporary posting or the beginning of a longer chapter.
This guide covers both routes in full, with the requirements, timelines, and practical realities that matter on the ground in 2026.
Two permits, one Purpose: Why France has two Intra-Company transfer routes
France did not invent this dual system from scratch. The Salarie Detache ICT exists because of a European Directive, which created a harmonized framework across member states for temporarily transferring non-EU employees within the same corporate group. The directive was designed to make intra-group mobility faster and more predictable for multinationals operating across Europe.
The Talent, Salarie en Mission category specifically targets intra-group transfers where the employee signs a French employment contract. It was built to attract international talent to France with more generous terms:
- longer validity
- renewability
- and a clearer path to permanent residency.
The fundamental split is mainly contractual :
- If the employee stays on the foreign company’s payroll for the entire assignment and no French employment contract is signed, the correct route is ICT.
- If the French host entity issues an employment contract (even alongside the original foreign contract), the correct route is Salarie en Mission.
- “Business France’s Welcome to France” platform groups both permits under “intra-group mobility,” but the legal treatment, employer obligations, and long-term consequences are very different.
Who the ICT Permit is for?
✅ The Salarie Detache ICT is for non-EU employees of a company established outside France who are temporarily sent to work at a French entity belonging to the same corporate group.
The employee remains on the foreign company’s payroll throughout the assignment. No French employment contract is signed, and the employee is legally considered a posted worker under French labor law.
To qualify, the employee must have worked within the corporate group for at least six months before the transfer begins. The purpose of this threshold is to confirm genuine internal mobility, not a new hire disguised as a transfer.
Salary Threshold and financial conditions
The ICT permit carries a salary floor: the employee must earn at least 1.8 times the French minimum wage (SMIC).
📝Since June 1, 2026, the SMIC brut mensuel stands at €1,867.02 per month for a full-time position. That puts the ICT salary threshold at approximately €3,361 gross per month, or roughly €40,330 gross per year.
The salary does not need to be paid by a French entity. Since the employee remains on the foreign company’s payroll, compensation typically comes from the home country. However, the gross amount must meet or exceed both the 1.8x SMIC floor and any sector-specific minimums set by the applicable French convention collective (collective bargaining agreement) for equivalent roles.
If the salary is denominated in a foreign currency, the prefecture will expect a clear conversion showing the euro-equivalent meets the threshold. Submitting payslips in USD or GBP without this conversion is one of the most common reasons for processing delays.
Duration and Renewability
The ICT permit lasts a maximum of three years. For assignments expected to last less than 12 months, the employee receives a visa de long sejour valant titre de sejour (VLS-TS) stamped “ Salarie Detache ICT,” which functions as both visa and residence permit. For longer assignments, upon renewal, the employee applies for a multi-year carte de sejour pluriannuelle.
➡️ The critical limitation: the ICT permit is not renewable. Once the three-year maximum is reached, the employee must leave France (and the EU) for at least six consecutive months before a new ICT application can be filed. There is no exception to this cooling-off period under the current rules. This makes ICT unsuitable for assignments that may extend beyond three years. If the company anticipates a longer stay from the outset, the Salarie en Mission route is almost always the better choice.
Employer Obligations Under ICT
✅ Because the employee is a posted worker, the foreign employer must file a prior posting declaration via the SIPSI online platform before the assignment starts. This declaration informs French labor authorities of the posting and is legally mandatory.
❌ Failure to file it before the employee begins working in France exposes the employer to administrative fines.
The employer must also designate a representative in France who can liaise with labor inspectors and respond to requests for documentation. Even though the employment contract is foreign, French labor standards on working time, rest periods, health and safety, and minimum pay apply to the employee during the assignment. The French host entity typically handles this compliance in practice, but the legal responsibility sits with the foreign employer.
Talent - Salarie en Mission: Requirements, duration, and advantages
Who the Salarie en Mission Permit Is For?
The Talent, Salarie en Mission targets a similar population (non-EU employees on an intra-group mission to France) but with one key difference: the employee signs a French employment contract with the host entity.
The employee may also maintain the original contract with the foreign company, creating a dual-contract arrangement that is common in international mobility. What matters is the existence of a French contrat de travail.
The same profile requirement applies:
- the employee must hold a senior management position or bring specialized expertise that justifies the intra-group transfer.
- Graduate trainees are not eligible for this route.
- The seniority requirement is lighter than ICT: the employee needs only three months of prior employment within the corporate group, compared to six months for ICT. This lower bar makes Salarie en Mission accessible earlier in an employee’s tenure with the company.
The Talent scheme is a broader framework with multiple sub-categories covering researchers, artists, startup founders, and others. The Salarie en Mission is just one of those sub-categories, specifically designed for intra-group assignments with a French contract.
Salary threshold and financial conditions
📝 The formal salary threshold for Salarie en Mission is 39 582€ (gross annual).
Because a French employment contract exists, the employee’s salary is processed through a French payroll. That means standard French social security contributions (cotisations sociales) apply: the employer pays charges to URSSAF, and the employee is enrolled in the French social security system from day one. This is a significant practical difference from ICT, where the employee typically remains under the home country’s social security regime (subject to bilateral agreements or EU regulations).
Duration and renewability
📝 The Salarie en Mission permit is issued for up to four years, one year longer than ICT. More importantly, it is renewable.
An employee who continues to meet the conditions can extend the permit without leaving France, making this route far better suited to open-ended or long-term assignments.
After five years of continuous legal residence in France on a Talent residence permit, the employee becomes eligible to apply for a carte de resident (10-year residence card), and eventually for French citizenship. The ICT route does not offer this pathway because of its three-year cap and mandatory cooling-off period. For employees who may want to build a permanent life in France, Salarie en Mission is the only realistic intra-group option.
Employer obligations under Salarie en Mission
Because the employee holds a French employment contract, the French host entity is the employer of record (or co-employer in a dual-contract setup). Standard French employment law applies in full:
- contrat de travail,
- bulletins de paie,
- paid leave,
- working time regulations,
- and all employer-side social contributions.
- The company must register the employee with URSSAF and handle monthly payroll declarations.
The upside for the employer is simplicity on the immigration side. The Talent includes a built-in work authorization; there is no need to apply for a separate autorisation de travail from the DREETS (Direction regionale de l’économie, de l’emploi, du travail et des solidarites). No SIPSI posting declaration is required either, because the employee is not a posted worker. The heavier compliance burden falls on payroll and employment law rather than immigration paperwork.
ICT vs. Salarie en Mission: Side-by-Side comparison
The strategic decision often comes down to timeline and intent.
- If the company needs to send someone to France for a defined, time-limited project (18 months of systems integration, a 2-year product launch), and the employee will return to the home office afterward, ICT is clean and efficient.
- If the assignment is open-ended, if the employee may stay beyond three years, or if the company wants to integrate the employee into French operations, Salarie en Mission is the safer and more flexible choice.
How to Apply: Step-by-Step process for both routes
From the Employer’s Side
Preparation starts well before any visa application is filed. The employer must assemble the corporate group documentation that proves the relationship between the sending and receiving entities:
- an organizational chart,
- the French entity’s extrait K-bis,
- and the foreign entity’s equivalent registration document, translated into French by a sworn translator..
For ICT transfers, the foreign employer files the SIPSI posting declaration online before the employee’s first day in France. This declaration covers the identity of the employee, the nature and duration of the assignment, working conditions, and the identity of the designated representative in France.
For Salarie en Mission transfers, no SIPSI filing is needed, but the French entity must prepare a compliant French employment contract and register the employee with URSSAF.
📝 Both routes require a detailed assignment letter (lettre de mission). This document should specify the employee’s role in France, the duration of the mission, the reporting structure, the compensation breakdown (including any allowances or in-kind benefits), and the corporate rationale for the transfer.
Family members: Spouse and dependent permits
✅ Both the ICT and Salarie en Mission routes allow family reunification.
The employee’s spouse and dependent children can accompany them to France or join them after arrival.
- Under ICT, the spouse receives a visa marked “Salarie detache ICT, Famille.”
- Under Salarie en Mission, the spouse receives a “Talent, Famille” card.
In both cases, the spouse’s residence permit includes the right to work in France without needing a separate work authorization. This is a significant advantage over some other French immigration routes where spousal work rights are restricted or delayed.
Children under 18 do not receive a separate residence card but are issued a document de circulation pour étranger mineur (DCEM), which allows them to re-enter France after trips abroad. The family application is typically filed alongside the main applicant’s visa request at the consulate, or shortly after arrival.
This is where the two permits diverge most sharply.
❌ ICT holders face a hard stop. When the three-year maximum expires (or earlier, if the assignment letter specifies a shorter duration), the employee must leave France. There is no renewal, no extension, and no automatic transition to another status. If the company wants to send the same employee back to France on a new ICT, the employee must spend at least six consecutive months outside the EU before a fresh application can be filed. This cooling-off period is built into the EU Directive and is strictly enforced.
✅ Salarie en Mission holders have options. The permit can be renewed as long as the conditions are still met:
- valid French employment contract,
- intra-group mission,
- qualifying role.
A common transition scenario: an employee arrives on an ICT permit for a defined two-year project, the company decides to keep them in France permanently, and a French employment contract is signed.
At that point, the employee applies for a change of status (changement de statut) from ICT to Salarie en Mission (or another Talent sub-category, or a standard Salarie permit, depending on the role and salary). This must be filed before the ICT card expires. Starting the process at least four months before expiry is advisable, given prefecture processing times.