Legislation concerning secondment declarations will change in the coming days. Zoom on future changes.
WHAT IS THE DETACHMENT DECLARATION (SIPSI)?
A foreign company wishing to second employees in France must draw up a secondment declaration. This must be done by the employer, established within or outside the EU, before the start of the service using the Ministry of Labor’s SIPSI teleservice.
It must specify information about all employees he wishes to detach in France regardless of their nationality.
In case of inspection by the labor inspectorate, certain documents will be requested such as a copy of the designation of a tax representative.
The entry into force of this measure is foreseen the day after the publication of the ministerial decree setting the conditions for the implementation and operation of the electronic payment system and no later than 1 January 2018.
The purpose of this compensation is to compensate for the development and operating costs of the dematerialized declaration and control system for posted workers, as well as the data processing costs of this system. It is up to the foreign company to make the subsidiary declaration and is liable for this lump sum contribution. In case of default, the project owner or the principle will be responsible.
In the absence of a declaration, the foreign company, the project owner or the principle is liable to a suspension of the service and to a fine of a maximum value of 2000 euros per employee (4000 euros in case of recidivism the same year).