How Can French Companies Send Employees to Australia? Visa, Tax & Compliance

What French Employers Need to Know

Sending a French employee to work in Australia involves more than obtaining a visa. Employers need to assess the appropriate immigration pathway, Australian tax residency, payroll and superannuation obligations, workplace requirements, social-security arrangements and the practical needs of the employee and their family. For longer-term assignments, the Skills in Demand visa (subclass 482) may be relevant where the employee and nominated position meet the applicable requirements, while the Temporary Work (Short Stay Specialist) visa (subclass 400) can be appropriate for certain short-term, highly specialised assignments.

For French companies establishing or expanding an Australian subsidiary, expatriation can be an effective way to transfer group knowledge, management expertise and technical capabilities to the local operation. But the assignment needs to be structured carefully from the beginning.

This guide explains the key considerations French employers should address before sending an employee to Australia.

Important: Immigration, tax and employment rules can depend on the employee's circumstances, the Australian entity and the structure of the assignment. This article provides general information and should not be treated as legal, immigration, tax or social-security advice.

What does expatriation to Australia involve?

In an international assignment, a French company may send an existing employee to Australia to support the establishment, management or development of its Australian operations.

The employee might be:

• A manager overseeing the Australian subsidiary
• A technical specialist transferring company-specific expertise
• A sales or business-development professional launching the local market
• A project manager supporting an Australian operation
• A senior executive overseeing the group's expansion

This is different from simply hiring a local Australian employee.

An international assignment can involve two related entities, such as a French parent company and an Australian subsidiary, while the employee's contractual, payroll and reporting arrangements may span both jurisdictions.

Before the employee travels, the company should establish:

• Which entity will employ or sponsor the employee
• What role the employee will perform in Australia
• How long the assignment will last
• Where the employee's salary will be paid
• Which entity will bear the employment and relocation costs
• What Australian immigration requirements apply
• How Australian tax and payroll obligations will be managed
• How the employee's social-security position will be handled
• What happens when the assignment ends

Getting these questions right at the beginning can reduce compliance risks and prevent costly changes later.

Which visa is appropriate for transferring French employees to Australia?

Australia does not have a visa officially called an "intra-company transfer visa."

For longer-term skilled assignments, one potential route is the Skills in Demand (SID) visa, subclass 482. This is an employer-sponsored temporary visa that allows an approved sponsor to nominate a suitably skilled worker for an eligible position. Depending on the stream and circumstances, the visa can allow the employee to work in Australia for up to four years.

The subclass 482 currently includes three streams:

• Core Skills stream
• Specialist Skills stream
• Labour Agreement stream

For the Core Skills stream, the nominated occupation must generally appear on the Core Skills Occupation List (CSOL) and the position must satisfy the applicable salary requirements. The Specialist Skills stream has different occupation and salary requirements.

What about intra-corporate transfers?

Existing employees of an overseas company may be able to transfer to an Australian associated entity under arrangements recognised for immigration purposes.

Importantly, an intra-corporate transfer does not automatically mean that every subclass 482 requirement disappears.

Depending on the circumstances, an intra-corporate transfer may benefit from an exemption from Labour Market Testing (LMT) where an applicable international trade obligation applies. The employer must still satisfy the other relevant sponsorship, nomination and visa requirements.

The Australian entity may also need to become an approved Standard Business Sponsor, depending on the sponsorship pathway being used.

For this reason, French companies should assess the employee's occupation, salary, corporate relationship, proposed duties and assignment structure before choosing the visa pathway.

What about short-term assignments?

For certain short-term, highly specialised work, the Temporary Work (Short Stay Specialist) visa (subclass 400) may be appropriate.

This visa is designed for short-term, highly specialised work and is generally used for temporary assignments rather than ongoing employment in Australia. The visa conditions should be checked carefully for the specific assignment.

It should therefore not be treated simply as a shorter version of the subclass 482 visa.

What should French employers check before applying for a 482 visa?

A French company planning an employee transfer should consider the following:

1. The Australian sponsoring entity

Determine which Australian entity will sponsor the employee and whether it meets the applicable sponsorship requirements.

2. The nominated occupation

The employee's actual duties need to align with the nominated occupation. For the Core Skills stream, the occupation must generally be on the CSOL, while the Specialist Skills stream has different eligibility criteria.

3. Salary requirements

The nominated position must satisfy the applicable salary rules, including the relevant income threshold and Australian market salary requirements where applicable. These thresholds can change, so employers should confirm the current figures when preparing the nomination.

4. Labour Market Testing

LMT may be required unless an exemption applies. An intra-corporate transfer can fall within an exemption in certain circumstances, particularly where an international trade obligation applies. Employers should verify the exemption rather than assuming that every group transfer qualifies.

5. The employee's skills and experience

For the subclass 482 Core Skills stream, applicants generally need at least one year of relevant work experience in the nominated occupation or a related field, along with the skills required for the position.

How does Australian tax residency affect an expatriate employee?

Visa status and tax residency are not the same thing.

The Australian Taxation Office uses several tests when determining whether an individual is an Australian resident for tax purposes. These include the:

• Resides test
• Domicile test
• 183-day test
• Commonwealth superannuation test

The 183-day test is therefore only one of the statutory tests and should not be treated as the sole measure of tax residency.

An employee who relocates to Australia may become an Australian tax resident depending on the facts of their situation, including their living arrangements, intention, family circumstances and connections with Australia.

This distinction is important because Australian tax residents are generally taxed on their worldwide income, subject to the applicable Australian tax rules and any relevant tax treaty provisions.

France-Australia double taxation

Australia and France have a tax treaty designed to address double taxation and determine how certain types of income are taxed between the two countries. The treaty has also been modified by the Multilateral Instrument (MLI).

However, the existence of a tax treaty does not mean that an employee automatically avoids taxation in one country.

Before departure, employers should establish:

• The employee's expected tax residency
• Where employment income is taxable
• How French and Australian tax obligations interact
• Whether foreign tax relief or credits may apply
• Whether the company should provide tax equalisation or tax protection
• Who will prepare and coordinate tax filings

For senior or long-term assignments, obtaining cross-border tax advice before departure can prevent significant surprises for both the employee and the employer.

What payroll and superannuation obligations apply in Australia?

Once an employee is working in Australia, payroll arrangements need to be reviewed carefully.

The exact obligations depend on the employment and assignment structure, but employers should assess:

• PAYG withholding
• Superannuation
• Australian employment conditions
• Salary and allowances
• Payroll reporting
• The relationship between French and Australian payroll systems

Superannuation

The Australian superannuation guarantee rate is 12% from 1 July 2025.

From 1 July 2026, Payday Super changes require employers to pay superannuation guarantee contributions on payday rather than under the previous quarterly payment timetable.

Temporary residents can also be eligible for superannuation. The ATO specifically notes that workers can be eligible for super even when they are temporary residents.

This means a French company should not assume that an expatriate is outside the Australian superannuation system simply because the employee holds a temporary visa.

The employer should determine whether superannuation applies to the particular remuneration and assignment structure and ensure contributions are handled correctly.

What Australian employment laws apply to French expatriates?

Visa holders and migrant workers generally have the same workplace rights and protections as other employees covered by Australia's workplace relations system.

Australian workplace laws can apply regardless of an employee's migration status, and employers must comply with both workplace and immigration requirements.

The National Employment Standards (NES) establish minimum employment entitlements for employees in Australia's national workplace relations system.

These include areas such as:

• Maximum weekly hours
• Annual leave
• Personal and carer's leave
• Parental leave
• Public holidays
• Community service leave
• Notice of termination
• Redundancy pay
• Superannuation
• Flexible working arrangements where applicable

Employers should also determine whether a modern award, enterprise agreement or other workplace instrument applies to the position.

For new employees, employers generally also need to provide the Fair Work Information Statement as required.

Salary and employment conditions

A French employee should not be assumed to remain entirely subject to French employment conditions simply because the employee originally came from France.

The assignment structure needs to consider the Australian employment relationship, applicable workplace laws, visa conditions and the terms of the assignment agreement.

Does France have a social-security agreement with Australia?

This is an important point for French employers.

France and Australia do not currently have a bilateral social-security agreement covering employee assignments. Services Australia lists Australia's social-security agreements with European countries, and France is not among the countries listed. French government-linked CLEISS information also notes the absence of a bilateral social-security agreement between France and Australia.

This means employers should not automatically assume that a French employee can remain covered by French social security simply because they are temporarily assigned to Australia.

The social-security treatment needs to be assessed separately from immigration and tax residency.

French employers should obtain specialist advice on:

• Whether the employee remains affiliated with the French system
• Australian social contribution obligations
• The duration and nature of the assignment
• French employer obligations during the assignment
• The employee's future pension and social-protection position

This should be addressed before departure rather than after the employee has started working in Australia.

What relocation support should employers provide?

Compliance is only one part of a successful expatriation programme.

Moving an employee from France to Australia can involve significant practical changes, particularly when the employee relocates with a partner or children.

A well-planned relocation programme can include:

Housing

Provide support with finding accommodation and understanding local rental requirements and living costs.

Schools and family support

Employees moving with children may need guidance on school options, enrolment timelines and practical arrangements.

Banking and administration

Employees may need assistance understanding Australian banking, local administrative procedures and other practical requirements after arrival.

Healthcare and insurance

Employers should check the employee's visa conditions and healthcare position before departure. Access to Medicare and private health insurance requirements can vary depending on the individual's circumstances and visa.

Arrival support

A local point of contact can help the employee navigate practical issues during the first weeks in Australia.

Repatriation planning

For assignments with a defined end date, employers should discuss extension, transfer or return arrangements well before the assignment expires.

Local hire, intra-company transfer or short-term assignment: Which model is right?

The best approach depends on the company's objectives, the employee's role and the expected duration of the assignment.

The table is a planning guide only. Visa eligibility must be assessed against the employee's specific circumstances and the requirements in force when the application is lodged.

Can a French employee eventually obtain permanent residency in Australia?

Potentially, yes, but a subclass 482 visa does not automatically lead to permanent residency.

The subclass 482 visa can provide a pathway to permanent residence for eligible visa holders through relevant permanent visa options, subject to the requirements that apply at the time of application. The employee's occupation, employer sponsorship history, work experience and other eligibility criteria can all be relevant.

Employers should therefore avoid promising permanent residency as part of an international assignment unless the employee has received appropriate immigration advice confirming their potential pathway.

How Expandys can support French companies expanding into Australia

Sending an employee to Australia is rarely just an immigration exercise.

For a French company establishing an Australian subsidiary, the assignment can involve several connected workstreams:

Corporate setup → Immigration → Employment → Tax → Payroll → Compliance → Relocation

Coordinating these areas early can help the Australian subsidiary become operational while reducing the administrative burden on the French headquarters.

Expandys supports French and European companies with their international expansion, including market entry, local operations and the practical implementation of their international growth strategy.

If your company is preparing to transfer its first employee to Australia, the right time to structure the assignment is before the employee boards the plane.

Planning an expansion into Australia? Talk to Expandys about structuring your Australian operations and international employee mobility strategy.

Get Your Australian Employee Transfer Checklist

From visa requirements and tax residency to payroll, superannuation and relocation, there are several details to consider before sending an employee to Australia.

Download our practical checklist and make sure your next international assignment is properly prepared from day one.

👉 [Download the Checklist]

Frequently Asked Questions

Can a French company send an employee to its Australian subsidiary?

Yes, a French company can transfer an employee to an Australian subsidiary, but the employee must have the appropriate right to work in Australia and the corporate and employment structure must comply with Australian requirements.

For longer-term skilled assignments, the subclass 482 Skills in Demand visa may be one potential pathway, depending on the role and circumstances.

Is there an Australian "intra-company transfer visa"?

No. Australia does not have a visa formally named the "intra-company transfer visa."

Intra-company transfers can instead be accommodated through existing visa pathways, including the subclass 482 Skills in Demand visa where the relevant requirements are met.

Is Labour Market Testing always required for a French employee transfer?

No. LMT exemptions exist in certain circumstances, including situations involving applicable international trade obligations. However, employers should establish that the specific transfer qualifies for an exemption rather than assuming that every intra-company transfer is exempt.

Does a French employee automatically remain covered by French social security?

No. France and Australia do not currently have a bilateral social-security agreement covering employee assignments. The employee's French and Australian social-security position therefore needs to be assessed based on the circumstances of the assignment.

Does an Australian work visa automatically make an employee an Australian tax resident?

No. Immigration status and tax residency are separate concepts. The ATO uses several tax-residency tests, and the employee's individual circumstances determine the outcome.

Do temporary visa holders receive superannuation?

Temporary residents can be eligible for Australian superannuation. Employers should assess the individual's circumstances and the remuneration being paid rather than assuming that temporary status removes the obligation.

What changed for superannuation in July 2026?

From 1 July 2026, Payday Super requires superannuation guarantee contributions to be paid on payday rather than under the previous quarterly timetable. The super guarantee rate remains 12%.

Can a subclass 482 visa lead to permanent residency?

It can provide a pathway for eligible workers, but permanent residency is not automatic. Eligibility depends on the applicable permanent visa pathway and the employee's individual circumstances at the time of application.

Final takeaway

For French companies expanding into Australia, expatriation can provide a valuable bridge between the headquarters and the new Australian operation.

But a successful assignment requires more than obtaining a visa.

Immigration, employment, tax, payroll, superannuation, social security and relocation should be planned together.

By addressing these areas before the employee relocates, companies can reduce compliance risks while giving their people the support they need to make the assignment successful.

Planning to send your team to Australia?

Contact Expandys to discuss your international expansion and employee mobility needs.