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.
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:
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:
Getting these questions right at the beginning can reduce compliance risks and prevent costly changes later.
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:
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.
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.
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.
A French company planning an employee transfer should consider the following:
Determine which Australian entity will sponsor the employee and whether it meets the applicable sponsorship requirements.
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.
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.
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.
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.
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:
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.
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:
For senior or long-term assignments, obtaining cross-border tax advice before departure can prevent significant surprises for both the employee and the employer.
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:
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.
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:
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.
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.
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:
This should be addressed before departure rather than after the employee has started working in Australia.
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:
Provide support with finding accommodation and understanding local rental requirements and living costs.
Employees moving with children may need guidance on school options, enrolment timelines and practical arrangements.
Employees may need assistance understanding Australian banking, local administrative procedures and other practical requirements after arrival.
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.
A local point of contact can help the employee navigate practical issues during the first weeks in Australia.
For assignments with a defined end date, employers should discuss extension, transfer or return arrangements well before the assignment expires.
The best approach depends on the company's objectives, the employee's role and the expected duration of the assignment.
|
Consideration |
Local hire |
Intra-company transfer |
Short-term specialist assignment |
|---|---|---|---|
|
Typical purpose |
Build permanent local headcount |
Transfer existing group expertise |
Deliver specialised work temporarily |
|
Employment model |
Australian employment |
International assignment/transfer structure |
Short-term specialist engagement |
|
Potential visa route |
Depends on role and employee |
Subclass 482 may be relevant |
Subclass 400 may be relevant |
|
Duration |
Ongoing |
Temporary, potentially multi-year |
Short-term |
|
Best suited for |
Permanent local positions |
Managers, specialists and launch teams |
Specialist projects, technical work and short assignments |
|
Key consideration |
Local recruitment and employment compliance |
Immigration, tax, payroll and assignment structure |
Whether the work genuinely qualifies as short-term specialist work |
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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%.
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.
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.
Contact Expandys to discuss your international expansion and employee mobility needs.