Le gouvernement poursuit son action contre le détachement illégal de travailleurs. Ainsi, à partir du 1er avril 2017, le donneur d’ordre français qui a recours à des travailleurs détachés étrangers devra s’assurer de détenir, sur le lieu d’exécution du travail et dans ses locaux, le formulaire permettant de prouver que ces derniers sont couverts par un organisme de Sécurité sociale d’un État autre que la France.
En pratique : pour les travailleurs originaires d’un pays de l’Union européenne, le document d’affiliation à détenir est le formulaire A1. Pour les travailleurs issus de pays hors Union européenne, il convient de se référer à l’éventuelle convention bilatérale signée avec la France.
Le cabinet qui ne sera pas en mesure de fournir ce document s’exposera à une pénalité forfaitaire. Son montant sera égal, par salarié concerné, au plafond mensuel de la Sécurité sociale, soit à 3 269 € en 2017. Une somme qui doublera en cas de nouveau manquement constaté dans les 2 ans qui suivent.
Cette pénalité ne sera pas applicable si le cabinet produit, lors du contrôle, un justificatif attestant du dépôt de la demande d’obtention de ce formulaire. À condition toutefois qu’il transmette le formulaire dans les 2 mois suivant le contrôle.
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