Please note: A1 declaration is compulsory when performing activities in France
Are you as a self-employed person performing activities in France or are your employees performing activities in France? Starting from the 1st of April 2017 you must be able to present a valid A1 declaration to the French labour inspectorate when performing activities.
The A1 declaration demonstrates that social contributions are paid for you or your employees in The Netherlands. According to the most recent European legislation, residents of the European Union are only socially insured in one member state; your country of employment. If you or your employee(s) are posted to another country of employment for a maximum period of two years, the social security system of your original country of employment will apply.
What happens if you or your employee(s) cannot present an A1 declaration? You will receive a fine of € 3,965. You can obtain the A1 declaration from the Sociale Verzekeringsbank (SVB) in The Netherlands. If you or your employee(s) are able to prove that an A1 declaration was applied for, you have to present it within two months following the inspection.