Seconding an employee from the European Union to France
An employer established in another European state can temporarily send an employee to work in France. Under certain conditions, the employee can remain affiliated with the social security system of their country of origin.
In a nutshell
- Intra-community secondment applies to employees temporarily sent to France by an employer established in the EU, the EEA or Switzerland.
- Under certain conditions, the employee may remain affiliated with the social security system of their usual country of employment.
- Social security contributions continue to be paid in the country of origin.
- The secondment must be declared by the employer prior to departure and documented using the A1 form.
What is an intra-community seconded worker?
An intra-community seconded worker is an employee temporarily sent to France by an employer established in another EU or EEA member state, or in Switzerland.
They carry out a time-limited assignment while maintaining their employment contract with their original employer and the hierarchical relationship for the entire duration of the assignment.
Under certain conditions, they can remain affiliated with the social security system of their usual country of employment, in accordance with European social security coordination regulations. Social security contributions are then paid in that country by the employer.
SIPSI declaration
Any secondment to France, regardless of the employee’s nationality, must be preceded by a prior secondment notification from the employer based abroad, using the Ministry for Labor’s online service, “Sipsi.”
What are the conditions of the secondment?
The secondment is recognized when several conditions are met.
- The employer conducts most of its business in the country where it is established.
- The employee is performing the assignment in France on behalf of this employer.
- The employee is carrying out an assignment exclusively for their original employer.
- The employee is usually affiliated with the social security system of the member state in which they normally work.
- They work for the employer who has seconded them.
- The employee is a national of an EU, EEA, or Swiss member state, or a national of a third country who is usually employed by a firm established in the EU, EEA, or Switzerland. A residence permit may be required for them to work in France.
If these conditions are met, the employer must request the A1 form from the relevant social security organization prior to the employee’s departure.
This document certifies that the employee remains affiliated with the social security system of their country of origin for the duration of their assignment in France.
Otherwise, the employee is affiliated with the French social security system and contributions are paid in France.
What is the duration of the secondment?
The maximum duration of an intra-EU secondment is 24 months.
A one-time extension may be granted, subject to an agreement between the competent authorities of the sending and receiving countries, in accordance with European social security coordination regulations.
This extension requires the agreement of the administration that issued the A1 form, as well as the approval of the French authorities, via the Centre for European and International Liaison on Social Security (CLEISS).
Further information
What are the rights of an employee seconded to France?
During the secondment, the employee is entitled to healthcare coverage in France under the French national health insurance system, under conditions similar to those of a person insured under the French system and in accordance with European coordination procedures.
To obtain this coverage:
- The employee must requesttheS1 form from their local social security provider prior to departure.
- They must thenregister withCPAM (the French Health Insurance Fund) in their place of residence in France.
Family members residing in France during the secondment (spouse, partner, minor children) are also eligible for this coverage.
What is the procedure to follow ?
For the employer
- Inform the relevant social security institutionin the country of origin of the secondment.
- Requestthe A1 form, which confirms the applicable social security legislation.
For the employee
- Request theS1 form from the health insurance provider in your country of affiliation.
- Submit the S1 form to CPAM (the French Health Insurance Fund) upon arrival in France.
Once registered, the employee and their family are covered for healthcare costs (care, hospitalization, treatments).
How to prepare for the extension and end of a secondment?
The request is made by the employer to the liaison organization in the country of origin.
The extension is only possible after validation by the Centre for European and International Liaison on Social Security (CLEISS).
At the end of the secondment period, the employee is automatically registered with the French social security system.
Voluntary registration with another system may be possible in certain cases, without affecting mandatory registration in France. This optional process may result in the payment of additional contributions.