The posting of workers is a common practice in the European Union (EU), enabling companies tosend their employees to work temporarily in another member country while continuing to rely on the social security system of their country of origin.
In this context, A1 forms are a key document. What do they contain? How do I obtain them? What’s at stake for employers and posted workers? We explain everything in this article.
What is the A1 certificate?
Proof of social security coverage in country of origin
A1 form, formerly known as form E101, is a certificate issued by the competent authorities in the country of origin. It confirms that the seconded employee remains affiliated to the social security scheme of the country of origin for the duration of the secondment.
This document is essential to avoid double social security contributions: it guarantees that social security contributions are only paid to one scheme, that of the country of origin, while respecting the terms of the employment contract between employer and employee.
A harmonized legal framework
The A1 certificate is part of the European regulation n°883/2004 on the coordination of social security systems. This regulation aims to facilitate the free movement of nationals within the EU, while protecting their social rights.
Who should request an A1 form?
Employers on secondment
When a contractor wishes to second an employee to another EU country, he or she is required to apply for an A1 form from the competent body in his or her own country. In France, this request is made to theURSSAF (Union pour le recouvrement des cotisations de Sécurité sociale et d’Allocations familiales – French body responsible for collecting social security payments) or the Caisse primaire d’assurance maladie (CPAM – France’s health care insurance fund), depending on the case.
Self-employed workers
The A1 certificate is not just for employees. Self-employed persons temporarily working in another Member State must also obtain it to prove that they remain affiliated to their national social security system.
How do I fill out an A1 certificate?
Steps to follow
- Prepare the necessary information:
– Full details of the employer and employee;
– Description of the professional activity performed;
– Duration of the secondment;
– Country of destination. - Submitting the application:
In France, employers can do this online via the dedicated business portal - Receive the form:
Once validated, the request results in the issue of an A1 certificate, which must be kept by each employee throughout his or her assignment abroad.
Processing times
It is advisable to start the process several weeks before the start of the temporary secondment. Timescales vary from country to country, but it is imperative that the form is obtained before the employee’s departure.
Case study: secondment of a German employee to France
For example, a foreign engineering company based in Germany would like to send a technician to France for a 4-month industrial maintenance project in the construction sector.
- A1 certificate application:
The German company applies to the competent authorities in Germany, providing the necessary information on the employee and the assignment in France. - Inspection in France:
During the assignment, the French labor inspectorate carries out an inspection. Using an A1 form, the company proves that the employee’s social security contributions continue to be paid in Germany, in compliance with the posting directive. - End of secondment:
At the end of the assignment, the company informs the German authorities that the technician has returned, thus completing the process.
Without the A1 certificate, the company would have been obliged to pay social security contributions in France, which would have generated additional costs and administrative complications.
What are the rights and obligations of the parties?
For employers
- Respect local rules: The French Labor Code requires foreign employers to guarantee equal working conditions for the employees they second to France.
- Keep supporting documents: A1 form and the posting declaration must be available in the event of an inspection.
For employees
- Proof of social security cover: Each employee must be able to present A1 form in the event of an inspection by the local authorities.
- Access to healthcare: Thanks to this document, foreign employees retain their social security rights in their country of origin.
What happens if the A1 certificate is missing?
Risks for the employer
In the absence of an A1 form, the employer could be obliged to pay social security contributions in the host country, resulting in double taxation. What’s more, this could be interpreted as an attempt at fraud or non-compliance with European rules.
Penalties for the employee
The employee could also lose access to certain social rights, such as healthcare or family benefits.
Brexit and impact on A1 certificate
Since the Brexit, the UK is no longer part of the European Union. However, the Trade and Cooperation Agreement signed in 2020 includes specific provisions for the posting of workers between the EU and the UK. However, for services, specific agreements still allow a similar form to be used.
Main differences
- A1 forms remain applicable for secondments, but are subject to special conditions.
- Employers should find out what bilateral rules apply.
A1 certificate: a tool to ensure smooth mobility
In conclusion, A1 certificates are indispensable for ensuring the legal and administrative compliance of employee postings within the European Union. For employers, this is an essential step in securing their business. For employees, it’s a guarantee of social protection and continuity of rights.
Plan ahead, respect the deadlines and keep a copy of this valuable document throughout the secondment.
If you’d like to know more about the steps involved, or need support, our team is on hand to guide you through your secondment obligations.
Formalities for secondment to France
In addition to the A1 form, a SIPSI declaration must be submitted to the French authorities. This helps to prevent abuse and combat posting fraud.
Employers must also appoint a representative on French territory, known as a host member, to ensure compliance with Labor Code rules.
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The importance of complying with administrative obligations to avoid penalties
The risks of failing to submit an A1 certificate
Failure to comply with obligations relating to the posting of employees can result in heavy administrative and financial penalties, for both the employer and the posted employee. If a company fails to submit a prior declaration or A1 certificate, it is liable to fines of up to several thousand euros.
What’s more, in the event of an inspection by the labor inspectorate, the employer could be obliged to pay social security contributions in France, which could generate unforeseen costs. Depending on the seriousness of the situation, administrative sanctions may be imposed, including penalties for fraud or failure to comply with the Posting of Workers Directive.
These fines can be even more severe if irregularities are detected concerning the working conditions of employees seconded to France, particularly if they do not benefit from equal work with other French employees in the same sector.
In sectors such as construction, where checks are frequent, it is particularly important that foreign employers provide all the necessary documents to prove that their workers are covered by the social security system of their country of origin.
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Moreover, failure to comply with these obligations could lead to legal action if foreign nationals find themselves in a precarious situation without adequate health and safety cover. Of course, these checks can also be carried out in other sectors, such as trade and industry, events, transport, winegrowing or employment. temporary.
It is therefore essential to understand the administrative formalities involved in temporary secondment, such as requesting form A1, to avoid complications and ensure that all secondment declarations are completed on time. Proper compliance with formalities not only avoids sanctions, but also strengthens trust and cooperation between EU countries.
ASD SPW makes the process easier
Managing the formalities associated with your seconded workers‘ assignments can be a complex task, especially when it comes to complying with all administrative and legal obligations. That’s where ASD SPW comes in, the trusted platform that simplifies your formalities! ASD SPW takes care of everything! Developed by ASD Group, a recognized player in the international support of companies, the platform offers customized solutions for the management of your SIPSI advance declarations or BTP cards (for the construction sector) and your information documents, as well as the storage of your A1 forms. ASD SPW is with you every step of the way! We do not take direct responsibility for filling in your A1 certificates. Our role is limited to providing you with the information and resources you need to understand the obligations and administrative requirements of each country of departure for your seconded employees.
Thanks to its expertise, ASD Group ensures that your files are managed quickly and correctly, while helping you to avoid errors that could lead to administrative sanctions. As a dedicated platform, ASD SPW enables you to remain focused on your core business, while we take care of all the formalities relating to the temporary secondment of your employees on French territory.
To find out more about our services and how we can help you, contact us now or check out our FAQ!
