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Commentary

6.4.1 Health coverage

France

The French social security system provides comprehensive and detailed coverage under a complex series of individual premiums paid to different bodies within France on varying amounts of salary – some contributions are capped to a maximum salary ceiling while others are made on uncapped salary.

An expatriate executive sent from France on assignment would be considered 'cadre' status (see 9.10) and would therefore be subject to all of the additional levels of supplementary pension provision – giving an approximate employer's social insurance rate of about 50% of salary.

When a French person starts to work abroad consideration can be given to maintaining

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