{"id":14120,"date":"2021-09-20T00:00:00","date_gmt":"2021-09-20T00:00:00","guid":{"rendered":"https:\/\/lawants.com\/obligations-relatives-a-la-securite-sociale-pour-les-entreprises-qui-detachent-des-salaries\/"},"modified":"2026-04-21T15:07:21","modified_gmt":"2026-04-21T15:07:21","slug":"obligations-relatives-a-la-securite-sociale-pour-les-entreprises-qui-detachent-des-salaries","status":"publish","type":"post","link":"https:\/\/www.lawants.com\/fr\/obligations-relatives-a-la-securite-sociale-pour-les-entreprises-qui-detachent-des-salaries\/","title":{"rendered":"OBLIGATIONS RELATIVES \u00c0 LA S\u00c9CURIT\u00c9 SOCIALE POUR LES ENTREPRISES QUI D\u00c9TACHENT DES SALARI\u00c9S"},"content":{"rendered":"\nDu point de vue des obligations relatives \u00e0 la s\u00e9curit\u00e9 sociale, et conform\u00e9ment au r\u00e8glement communautaire 883\/2004, une entreprise fran\u00e7aise peut d\u00e9tacher des salari\u00e9s en Espagne pendant de courtes p\u00e9riodes de temps (2 ans maximum) sans \u00eatre tenue de payer des cotisations dans le pays destinataire.<\/span>\n\nLe salari\u00e9 restera donc couvert par le syst\u00e8me de s\u00e9curit\u00e9 sociale fran\u00e7ais pendant toute la dur\u00e9e du d\u00e9tachement en Espagne. Une condition <\/span>sine qua non<\/span><\/i> est que \u2013 avant le d\u00e9tachement \u2013 l\u2019entreprise fran\u00e7aise demande \u00e0 son organisme de s\u00e9curit\u00e9 sociale comp\u00e9tent (S\u00e9curit\u00e9 sociale) de d\u00e9livrer l\u2019\u00ab Attestation concernant la l\u00e9gislation applicable \u00bb (Formulaire E 101\/A1), qui stipule le maintien de la couverture de la s\u00e9curit\u00e9 sociale d’origine.<\/span>\n\nLedit formulaire E 101\/A1 sera conserv\u00e9 par le salari\u00e9 et\/ou remis \u00e0 l’entreprise espagnole, et pr\u00e9sent\u00e9 aux autorit\u00e9s espagnoles en cas d’inspection du travail. En cas de contr\u00f4le, en effet, l’Espagne sera tenue de reconna\u00eetre la validit\u00e9 du formulaire E 101\/A1 pr\u00e9sent\u00e9, et n’aura donc pas le droit d’exiger le paiement des cotisations de s\u00e9curit\u00e9 sociale au sein du territoire puisqu’elles auront d\u00e9j\u00e0 \u00e9t\u00e9 vers\u00e9es en France.<\/span>\n\nSi l\u2019entreprise fran\u00e7aise d\u00e9cide de prolonger le d\u00e9tachement des salari\u00e9s au-del\u00e0 des deux ans initialement pr\u00e9vus, et sauf cas particuliers, elle devra n\u00e9cessairement payer des cotisations de s\u00e9curit\u00e9 sociale en Espagne \u00e0 moins que le salari\u00e9 n\u2019interrompe son travail \u00e0 l’\u00e9tranger pendant au moins deux mois. Dans le cas d\u2019un nouveau d\u00e9tachement ult\u00e9rieur, il sera possible de demander un nouveau Formulaire E 101\/A1.<\/span>\n\nNous croyons utile de souligner que le Formulaire E 101\/A1 entre en vigueur uniquement dans le cadre de la protection sociale, de sorte que le salari\u00e9 pourra acc\u00e9der aux services de sant\u00e9 en Espagne uniquement dans la mesure o\u00f9 il d\u00e9tiendra la carte europ\u00e9enne d’assurance maladie d\u00e9livr\u00e9e par les autorit\u00e9s fran\u00e7aises comp\u00e9tentes.<\/span>\n\nDans tous les cas, l’Espagne propose des soins de sant\u00e9 gratuits \u00e0 tous en cas d’urgence que l\u2019entreprise respecte ou non ses obligations en termes de protection sociale en France.<\/span>\n","protected":false},"excerpt":{"rendered":"

Du point de vue des obligations relatives \u00e0 la s\u00e9curit\u00e9 sociale, et conform\u00e9ment au r\u00e8glement communautaire 883\/2004, une entreprise fran\u00e7aise peut […]<\/p>\n

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