Posting Workers to France: Declaration, Pay Rules, Documents and the A1

The workers stay employed abroad: the EU rules on posted workers set the frame, and France adds client duties, a construction card and fines per worker.

Five key figures apply as of 5 November 2026.

• SIPSI declaration before the posting starts
• Representative in France for the whole posting
• All French conditions after 12 months, or 18 with a motivated declaration
• Fines up to EUR 4,000 per posted worker, EUR 8,000 for a repeat within 2 years, cap EUR 500,000
• A1 for employees from the URSSAF via ILASS, or the MSA in agriculture

Which French Rules Apply When You Post Workers to France

Posting to France is governed by Part I, Book II, Title VI of the Code du travail (French Labour Code), Articles L1261-1 to L1264-3 and R1261 to R1264, which carry Directive 96/71/EC into French law; the rules of Directive (EU) 2018/957 were added by Ordonnance n° 2019-116 of 20 February 2019 and have applied since 30 July 2020. Décrets n° 2019-555, n° 2020-916 and n° 2023-217 implement them.

The Directive binds France; employers are bound by the Code du travail. The labour inspectorate (inspection du travail), through the unités départementales of the regional DREETS, receives declarations and imposes fines.

The liaison office under Article R1263-10 of the Code du travail is the Direction générale du travail (Directorate General for Labour) in Paris (Your Europe, checked by the Commission on 29 September 2026), and the official posting website is travail-emploi.gouv.fr (Your Europe business page, 30 September 2026). The Posting of Workers Directive sets the minimum host-State terms.

Prior Declaration in France: Timing, Content and Exemptions

The foreign employer, or the temporary work agency for hired-out workers, must file a prior declaration in SIPSI (sipsi.travail.gouv.fr) before the posting starts, addressed to the labour inspectorate of the place where the service begins (Articles L1262-2-1 I and R1263-5 of the Code du travail). The EU minimum in Article 9(1)(a) of Directive 2014/67/EU is a declaration "at the latest at the commencement of the service provision".

Under Article R1263-3 of the Code du travail, the declaration holds six groups of data: the employer; the service and client; each employee, with the gross hourly pay in euros; any collective accommodation; the applicable social security legislation and whether the A1 was requested; and the representative and document location.

Under the Code du travail, own-account posting (Article L1262-1 3°) needs neither declaration nor representative, and the arrêté of 4 June 2019 exempts artists and sport for up to 90 days within 12 consecutive months, and scientific events, teaching and apprentices for up to 12 consecutive months; business meetings and installation are not exempt. Other States are covered under posting declarations in other countries.

The table below sums up the French declaration rules, checked 5 November 2026.

Duties of the French Client Before and During the Posting

Before each posting, the French client must ask the foreign employer for the SIPSI acknowledgement of receipt and a sworn statement that earlier posting fines are paid (Article R1263-12 of the Code du travail, since 1 July 2019); without the acknowledgement, the client files its own declaration within 48 hours after the posting starts (Article L1262-4-1 I).

The Code du travail adds a 7-day reply in chain-liability checks (Article R1263-16), accident declarations within 2 working days (Article R1262-2) and renewable 1-year arrangements for recurring postings (Article L1263-8).

These duties are national. Article 12(2) of the Enforcement Directive 2014/67/EU requires subcontracting liability only for building work and towards the direct contractor.

Every obligation before, during and after a posting is listed in the posting compliance checklist.

Pay and Working Conditions in France: What Foreign Employers Must Grant

Workers posted to France are entitled to the French rules on the 11 matters listed in Article L1262-4 I of the Code du travail, including payments to the construction holiday funds (caisses de congés payés) under point 7°.

Collective housing of posted workers is declared on Cerfa 61-2091 to the prefect within 30 days (ministry guidance of 23 July 2024).

The list applies the nine points of Article 3(1) of Directive 96/71/EC. What counts as pay under that Article is explained under posted worker remuneration.

Extra Conditions after 12 and 18 Months in France

After 12 months of posting in France, all French working conditions apply except the contract formalities and supplementary pensions excluded by Article 3(1a) of Directive 96/71/EC; a motivated declaration before month 12 adds up to 6 months (Article L1262-4 II of the Code du travail).

The motivated declaration is filed in SIPSI for each worker, with the length and the reason (Article R1262-18-1 of the Code du travail).

Both periods run on the labour-law clock: the declaration is a notification, not an approval, and the worker stays posted. During long-term posting the 24-month A1 limit runs separately.

Documents and the Representative in France

For the whole posting, the employer must keep in France, on site or with its representative, the documents listed in Article R1263-1 of the Code du travail: payslips where the posting lasts 1 month or more, any proof of minimum pay for shorter postings, and the daily record of working time. They are in French, with sums in euros (Article R1263-2), and employers established outside the EU add a social security attestation no older than 6 months (Article R1263-1 III).

The table below lists the French document rules, checked 5 November 2026.

The representative is named in SIPSI for the whole posting (Articles L1262-2-1 II and R1263-2-1 of the Code du travail), while Article 9(1)(f) of Directive 2014/67/EU lets a contact person stay abroad. Rules on a representative for posted workers differ by host State.

The Construction Identity Card on Building Sites in France

Every posted worker on a French building site, outside the trades excluded by Article R8291-1, needs the carte d'identification professionnelle du BTP (construction professional identity card), issued since 1 April 2024 by CIBTP France (Articles L8291-1 and R8291-2 of the Code du travail, décret n° 2024-112 of 15 February 2024).

Under the Code du travail, each worker without a valid card is declared on portail.cartebtp.fr before the posting (Article R8293-2), with changes within 24 hours (Article R8295-3). Excluded are architects, property surveyors, quantity surveyors, SPS (health and safety) coordinators, drivers and delivery staff, and land surveyors.

Germany (SOKA-BAU) and Austria (BUAK) run construction holiday funds too, compared under posting in construction.

Labour Inspections, Fines and Suspension in France

The labour inspectorate fines breaches of Articles L1264-1 and L1264-3 of the Code du travail, such as a missing declaration or representative, up to EUR 4,000 per posted worker, or EUR 8,000 for a repeat within 2 years, with a total cap of EUR 500,000 and a 2-year limitation period.

Under the Code du travail, the service can be suspended for up to 1 month (Articles L1263-4, L1263-4-1), unpaid fines bring a renewable 2-month ban (Article L1263-4-2), and breaching a suspension costs up to EUR 10,000 per worker (Article L1263-6).

The Commission reported national maximum fines of EUR 1,100 to EUR 500,000 in COM(2024) 320 (as of 30 April 2024); see posting penalties in other countries.

The table below gives the Code du travail amounts as of 5 November 2026, each for the breach in the first column.

The A1 Certificate from France: Issuing Bodies, Online Filing and Renewal

An employer in France obtains the A1 for an employee it sends to another EU or EEA State or Switzerland through ILASS, the online service of the URSSAF (the French contribution collection body), or from the MSA (agricultural social insurance) for workers in the agricultural scheme (CLEISS, 5 November 2026). It covers up to 24 months of anticipated duration, without replacing another posted person (Article 12(1) of Regulation (EC) No 883/2004).

Article 16 exception requests (Regulation (EC) No 883/2004) go the same way. Since 25 October 2025 the Urssaf has sent certificates not available online through BlueFiles, and it renews multi-state certificates from 30 days before expiry to the last day of validity (urssaf.fr, updated 14 October 2026).

Today the employer informs the institution "whenever possible in advance" (Article 15(1) of Regulation (EC) No 987/2009). Every covered State runs its own route to apply for an A1.

The table below shows who issues the French A1, as stated by CLEISS and the Urssaf, checked 5 November 2026.

Social Security Cover for Workers Coming to France

A worker posted to France from another EU or EEA State or Switzerland stays insured at home where Article 12 of Regulation (EC) No 883/2004 applies, and the A1 issued there binds French institutions and courts until the issuing State withdraws it.

Only fraud, after a failed dialogue procedure, lets host courts set it aside (C-359/16 Altun, C-370/17 Vueling). The EU-UK derogation agreements proposed on 15 October 2026 (COM(2026) 550) are pending as of 5 November 2026.

France's Social Security Agreements with Non-EU States

Outside the EU, the EEA, Switzerland and the UK there is no A1: a bilateral agreement decides cover where it applies, with a certificate of coverage from the sending institution; CLEISS lists seven French agreements in force.

The China agreement, signed on 31 October 2016, is not in force, and France has no agreement with Australia.

The table below lists the agreements as stated by CLEISS, checked 5 November 2026.

Rules Applying from 2 November 2028

Regulation (EU) 2026/2359 of 7 October 2026 has been in force since 1 November 2026, but its posting rules apply from 2 November 2028, and persons sent earlier keep the old Article 12 of Regulation (EC) No 883/2004 (its Article 87b(4)). The revision of Regulation 883/2004 lists every change.

Under Regulation (EC) No 987/2009 as amended, the employer then notifies before the activity, with an automatic acknowledgement where the A1 is not issued at once (Article 15(1), (1a)); business trips and up to three consecutive days within 30 days, except Annex 6 construction work, are exempt from prior notification (Article 15(1b)); a person recruited to be posted needs three months' prior affiliation (Article 14(1)).

Its take-over by Norway, Iceland, Liechtenstein and Switzerland is pending as of 5 November 2026.

France Compared with Other Posting Countries

France asks for a declaration for every posting that no exemption covers, whereas Germany asks for a notification only in listed sectors. The posting rules by country compare 32 States.

Belgium's Limosa is also filed before work starts. Three neighbours have their own pages.

• posting workers to Germany
• posting workers to Belgium
• posting workers to Austria

Pending EU Changes Affecting France

As of 5 November 2026, the proposed EU e-declaration regulation (COM(2024) 531, procedure 2024/0301(COD)) is pending: Parliament adopted its first-reading position on 20 October 2026, and the Council's is awaited. Host States would opt in voluntarily.

Today SIPSI is the French route; the EU e-declaration page tracks the proposal.

Questions on Posting to France

Four questions recur on posting to France.

Does every posting to France need a prior declaration?

No. Under Article L1262-2-1 I of the French Code du travail, postings are declared in SIPSI before they start, except own-account postings and the activities listed in the arrêté of 4 June 2019.

How long can a worker be sent to France?

French labour law sets no end date: all French conditions apply after 12 months, or 18 with a motivated declaration (Article L1262-4 II, Code du travail); A1 cover in the EU, EEA and Switzerland lasts up to 24 months of anticipated duration (Article 12(1) of Regulation (EC) No 883/2004).

Which body issues the A1 for a posting from France?

The URSSAF issues the A1 for employees through its online service ILASS, and the MSA for the agricultural scheme (CLEISS, 5 November 2026). The A1 certificate shows which legislation applies under Regulation (EC) No 883/2004.

Does a UK employer need an A1 for workers in France?

A worker detached from the UK keeps UK legislation for up to 24 months under Article SSC.11 of the TCA Protocol on Social Security Coordination, shown by a UK-issued A1; the French declaration and representative rules still apply.