Working for a UK company while living in France has become increasingly common. Whether you are a remote employee, an independent consultant or a freelancer, receiving income from a British client is generally possible, but the right setup depends on where you work, how your relationship is structured and which country is responsible for your tax and social-security obligations.
The way you get paid is only one part of the equation. You also need to consider whether you should be employed, register as self-employed in France, create a company or use a French portage salarial provider. Tax residency, invoicing, VAT, currency exchange, employment law and the impact of Brexit can all affect the arrangement.
This guide explains the main ways to get paid by a UK company while living in France, the advantages and limitations of each option, and the key points to clarify before starting your assignment.
A UK company can pay someone who lives and works in France. However, the payment itself is usually the easiest part of the arrangement. The key question is how the worker is engaged and where the work is physically carried out.
A UK company may pay a person living in France as an employee, an independent contractor or through a French portage salarial company. Each option involves different responsibilities relating to payroll, income tax, social-security contributions, invoicing and employment law. For example, a French-based employee may need to be managed through French payroll, while a genuine freelancer will generally invoice the UK company for their services.
Living and working in France can also mean that French rules apply, even when the client or employer is based in the UK. Being paid into a UK bank account does not automatically make the income taxable only in the UK. Before starting the assignment, both parties should therefore clarify the worker’s status, tax residency, social-security position and contractual arrangements.
Become an employee
If you work full-time for one UK company and follow its instructions, working hours and reporting structure, an employment arrangement may be the most appropriate solution. The UK company may need to comply with French payroll, social-security and employment-law requirements, either directly or through an Employer of Record.
Work as a french freelancer
If you work independently, manage your own schedule and provide services to one or several clients, you may be able to register as a freelancer in France and invoice the UK company. You will then be responsible for declaring your income, paying social contributions and managing your own tax and administrative obligations.
Use umbrella company
Portage salarial allows you to work independently while remaining an employee of a French company. The portage company contracts with the UK client, invoices the client and pays you a salary after deducting management fees and the required contributions. This can be a suitable option if you want greater administrative simplicity and French employee protection.
Set Up a French Company
For professionals with regular, high-value or long-term activity, creating a french company may provide a more structured solution. However, this option also involves additional accounting, tax and administrative responsibilities.
Choosing the right arrangement at the beginning can help prevent compliance issues later. If the relationship changes. For example, if the assignment becomes full-time or the UK company becomes your only client, you should review the arrangement to ensure that it still reflects the reality of your work.
In most cases, the UK company will pay you by bank transfer. Depending on the arrangement, the payment may be made in pounds sterling or euros and sent either directly to your account or to the French company managing your payroll or invoices.
If you are employed by the UK company, you will normally be paid through payroll. The company may manage this directly, use a French Employer of Record or work with a portage salarial provider. If you are a freelancer, you will usually issue invoices and receive payment once the agreed payment period has ended.
International payment platforms may also be used, particularly when the client wants to pay in pounds and you need to receive euros in France. However, you should compare exchange rates, transfer fees, processing times and available payment records before choosing a provider.
Your contract should clearly specify:
Keep copies of your contract, invoices, payslips, payment confirmations and currency-conversion records. These documents can help you monitor your income and support your accounting and tax reporting obligations in France.
If you work as a freelancer or through a French company, you will usually invoice the UK business for the services you provide. Your invoices should be clear, accurate and consistent with your French business status and the nature of the services.
A typical invoice should include:
For a standard B2B service supplied from France to a business established in the United Kingdom, French VAT is generally not charged under the general place-of-supply rule. The invoice should normally be issued without French VAT and include the following wording: “TVA non applicable – art. 259-1 du CGI”.
This should not automatically be described as a VAT exemption or as a “reverse charge”. The correct VAT treatment may differ depending on the type of service, the client’s status and the place where the service is considered to be supplied.
If you work through a French portage salarial provider, the portage company will normally issue the invoice to the UK client and confirm the appropriate VAT treatment. Before sending your first invoice, check the wording and VAT treatment with your portage company, accountant or tax adviser.
The contract should also explain whether the agreed fee is in pounds sterling or euros. If the invoice is issued in pounds but your accounts are maintained in euros, keep a record of the exchange rate used and the amount actually received. This will make it easier to reconcile payments and complete your French tax and accounting declarations.
If you live and work in France, your income will generally need to be considered for French tax purposes, even if the company paying you is based in the UK. Your tax obligations will depend on your tax residency, your employment status and where the work is physically performed.
A French tax resident may need to declare:
If you are an employee, the way your salary is reported and taxed may depend on whether the UK company operates French payroll, uses an Employer of Record or employs you through another structure. If you work as a freelancer, you will generally be responsible for declaring your business income in France and paying the relevant income-tax and social-contribution amounts.
The France–UK tax treaty may help determine which country has taxing rights and how double taxation is avoided. However, the treaty does not automatically remove your French reporting obligations. Factors such as the number of days you spend in the UK, where your work is carried out and whether you maintain professional or business activities there may also be relevant.
Tax and social security are separate issues. Paying income tax in France does not, by itself, determine where your social-security contributions are due. Before starting the assignment, confirm both your tax and social-security position with a qualified adviser who understands France–UK cross-border arrangements.
When you live and work in France for a UK company, you also need to determine where your social-security contributions are due. This is separate from income tax and may depend on your employment status, where you physically perform the work and whether you regularly work in more than one country.
If you are employed through French payroll, an Employer of Record or a portage salarial company, French social-security contributions will generally be managed through that structure. These contributions may help provide access to benefits such as:
If you work as a freelancer, you will normally be responsible for registering your activity, declaring your income and paying the relevant French social contributions. The level of protection available may depend on your legal status and the contributions you pay.
The situation can be more complex if you regularly travel between France and the UK or carry out part of your work in both countries. Different coordination rules may apply depending on your circumstances, and additional documentation may be required to establish which social-security system covers you.
Before starting the assignment, confirm your social-security position and healthcare rights with the relevant French or UK authority, or with a qualified cross-border adviser. Do not assume that paying taxes in one country automatically gives you full social-security coverage there.
Brexit means that the UK is no longer part of the European Union, so working with a UK company from France may involve additional administrative and compliance considerations. The exact consequences depend on whether you work exclusively from France, travel to the UK or carry out part of your professional activity in both countries.
For someone who lives and works remotely in France, French tax, employment and social-security rules may remain central to the arrangement. However, the UK company may still need to assess its obligations when engaging a worker based in France, particularly if the person works under the company’s direction or represents the business locally.
Brexit may also affect:
Occasional business travel is not necessarily treated in the same way as working permanently in the UK. The rules can depend on the worker’s nationality, the purpose and duration of the visit, and the activities carried out there.
Brexit has not made it impossible to work for a UK company while living in France, but it has made the need for a clear and compliant structure more important. Before the assignment begins, both the worker and the UK company should check the current French and UK rules that apply to their specific situation.
In some cases, yes. Because portage salarial is a form of salaried employment, a professional receiving France Travail benefits may be able to combine part of their Allocation d’aide au retour à l’emploi (ARE) with the salary received through a French portage company.
The combination is not automatic. You generally need to have remaining ARE entitlement, remain registered as a jobseeker and declare your activity and income every month. France Travail may also request payslips and other supporting documents to update your benefits.
Under the current Unédic rules, 70% of the gross monthly salary from the new salaried activity is deducted from the monthly ARE amount that would have been paid without any work. The total amount of salary and ARE cannot exceed the gross salary used to calculate the original unemployment benefit.
The final amount depends on your individual situation, including:
Before starting the assignment, discuss your situation with both the portage company and France Travail. Make sure you understand:
During each monthly update, declare the activity and the gross salary shown on your payslip, including any relevant paid leave, bonuses or benefits subject to contributions. If the exact salary is not yet known, France Travail may allow an estimated amount to be declared, followed by an adjustment once the supporting documents have been submitted.
When the client is based in the UK, the UK company will generally pay the French portage company, which then pays the consultant through French payroll. The fact that the client is British or that the invoice is issued in pounds sterling does not, by itself, guarantee eligibility for ARE or determine the amount of benefits received.
The impact on your France Travail benefits depends primarily on the employment contract, the salary actually paid and your personal entitlement. As a result, you should obtain confirmation from France Travail before beginning the assignment, especially if the work is recurring or paid in a foreign currency.
Before starting an assignment with a UK company from France, make sure that the contractual, tax and social-security arrangements are clear. The payment method or currency does not, by itself, determine your legal status or your obligations.
Identify where you will physically perform the assignment. Working permanently from France is different from travelling regularly to the UK or carrying out part of the work in both countries.
If you expect to travel to the UK, check whether your nationality, the purpose of the trip and the length of your stay create additional work-permit, immigration or social-security requirements.
Clarify whether you will be:
If you choose portage salarial, the French portage company should sign an employment contract with you and a commercial agreement with the UK client. It will generally invoice the client and manage French payroll and social-security contributions, while you negotiate the assignment and its price.
The chosen arrangement should reflect the reality of the relationship. If the UK company imposes fixed working hours, detailed daily instructions and a direct reporting structure, check whether an employment arrangement would be more appropriate.
If the UK company employs you directly while you work from France, confirm how French payroll and social-security obligations will be handled. A foreign employer without an establishment in France may need to register with the French Service Firmes étrangères of Urssaf.
If you are temporarily posted to France by a UK employer, a valid A1 certificate may allow you to remain covered by the UK social-security system, provided the relevant conditions are met. This should not be assumed when you are recruited to work permanently from France.
Your contract should specify:
For a standard B2B service provided from France to a business established in the UK, French VAT will generally not be charged under the general territoriality rule. The invoice may need to include the wording “TVA non applicable – art. 259-1 du CGI”, although exceptions can apply depending on the service and the client’s status.
When using portage salarial, the UK client will generally pay the French portage company rather than the consultant directly.
If you receive ARE, contact France Travail before starting the assignment. You may need to remain registered as a jobseeker, declare your activity every month and report the gross salary paid through the portage company. Payslips and other supporting documents may also be required.
Do not assume that a portage employment contract automatically guarantees the continuation of your benefits. The impact will depend on your remaining entitlement, the salary paid and your individual circumstances.
Keep copies of the commercial contract, employment contract, invoices, payslips, payment confirmations, exchange-rate records, A1 documentation where applicable and any correspondence with France Travail.
Review the arrangement if the assignment becomes full-time, lasts longer than expected or involves regular travel between France and the UK. A clear structure from the beginning can help both the consultant and the UK company avoid unnecessary compliance issues.
Working for a UK company while living in France is possible, but the right solution depends on your employment status, where you work and your tax and social-security obligations.
For independent professionals working mainly from France, French portage salarial can offer a simple and secure way to work with a UK client while benefiting from French payroll and employee protection. Before starting, confirm the contractual, tax, VAT and France Travail requirements.
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