What is secondment:

Secondment is the temporary posting of an employee to the territory of another EU country, but who still remains covered by the Dutch social security system.

Also note that if your company sends self-employed workers (zzp’ers) to France, they will not be considered employees by the French labour inspectorate, to which the rules below also apply.


As a general rule, the duration of the posting should not exceed 24 months.

Employment contract:

The pre-existing employment contract of the posted workers remains in force during the posting period, but you must also comply with the main provisions of the labour legislation: minimum wage, working hours, rest periods, night work, holidays and working conditions (hygiene, safety, occupational health, employment of minors, housing).

From 30 July 2020, for postings of more than 12 months (or 18 months after authorisation from the labour inspectorate (called Dreets)), you will be obliged to comply with all French labour law (with the sole exception of the provisions on termination of the employment contract).

Preceding procedure:

Prior to the posting, you must make a declaration to the labour inspectorate (called Dreets), which must be done before the posting. This declaration must be made electronically via the Ministry of Labour’s teleservice “Sipsi”.

Transport companies not established in France that carry out at least one transport operation in France must first issue a declaration of posting from the Netherlands . They will receive a certificate, a copy of which must be kept in the driver’s cab.

You must also appoint a representative of your company on French territory, who will be responsible for liaising with the control authorities.

Only a very small number of activities are not subject to these regulations (including artists; sportsmen and women; official delegates).

In case of control

The so-called “A1” form must be kept at the disposal of the officials in charge of control for each employee concerned, duly completed and signed. This document proves that the worker is still covered by the social security scheme of the country of origin. Other documents must also be made available in the French language such as the work permit of the country of origin and especially the pay slips of each posted worker when the duration of the posting is one month or more.

Obligations of the principal

If your company works for a French principal (or if the Dutch parent company posts an employee to the French subsidiary) – it too must check whether your company has fulfilled the above obligations before the posting begins. The obligation for the French principal to ensure that a prior declaration of posting has been made also applies again to each of its direct or indirect subcontractors.


If the posting rules are not complied with, penalties may be imposed, including on your French principal.

If the prior declaration of posting is not transmitted on the SIPSI platform, the employer can be fined up to EUR 4 000 per posted employee (EUR 8 000 in case of repeat offences within two years)

Serious breaches of labour legislation (e.g. non-compliance with the weekly rest period) may also result in the labour inspectorate suspending the provision of international services for up to one month).

The professional identification card in the construction industry (BTP)

Employers whose employees carry out construction or public works (even if only incidentally or occasionally) are required to apply for a professional identification card, referred to as an “BTP card”, for the employees concerned.

Employment accident involving a posted worker

If a posted worker is the victim of a work accident, a statement must be sent within forty-eight hours by registered letter with acknowledgement of receipt to the labour inspectorate of the place where the accident occurred.

This obligation rests on the hiring company or the client receiving the posted worker. Failing this, it is up to the employer based outside France, or its representative on French territory, to make this declaration.