SIPSI declaration
Explication SIPSI declaration
The SIPSI declaration (Système d'Information sur les Prestations de Services Internationales) is an online declaration designed for foreign employers temporarily seconding employees to France. In certain cases, the employer is required to submit a SIPSI declaration on the designated portal before the employees commence their activities in France.
Appointment of a representative:
Foreign employers are required not only to submit a secondment declaration but also to appoint a representative on French territory. This representative acts as the point of contact for the French authorities and is responsible for presenting the necessary documents during the secondment period. The appointment, which may involve the client or one of the seconded employees, must be agreed upon in advance and included in the SIPSI declaration. This person must be easily reachable via email or phone throughout the secondment to liaise with the relevant control authorities.
If you require assistance in appointing a representative, we can act on your behalf.
For more information, please contact us.
Exceptions
There are certain situations where the obligation to submit a secondment declaration and appoint a representative does not apply, such as:
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Own-account work: When employees perform tasks exclusively on behalf of their employer, there is no requirement to submit a declaration or appoint a representative.
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Short-term services in specific sectors: Certain professionals, such as artists, athletes, and researchers participating in short-term events in France, may be exempt. The specific conditions and maximum duration of these activities are determined by French regulations.
Fines and Penalties
Failure to submit the prior secondment notification via the SIPSI platform may result in fines of up to €4,000 per seconded employee (or €8,000 in case of repeat offenses within two years), with a maximum total penalty of €500,000. For more details, refer to Article L. 1264-3 of the French Labour Code.