{"id":236475,"date":"2024-05-01T16:20:25","date_gmt":"2024-05-01T14:20:25","guid":{"rendered":"https:\/\/berneyassocies.com\/?p=236475"},"modified":"2026-01-20T12:58:59","modified_gmt":"2026-01-20T11:58:59","slug":"swiss-employers-of-french-cross-border-teleworkers","status":"publish","type":"post","link":"https:\/\/berneyassocies.com\/en\/employeurs-suisses-de-teletravailleurs-frontaliers-francais\/","title":{"rendered":"Swiss employers of French cross-border teleworkers"},"content":{"rendered":"\n[et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#002856&Prime; custom_margin=\u00a0\u00bb0px||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||0px||true|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.23.4&Prime; 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_builder_version=\u00a0\u00bb4.16&Prime; custom_padding=\u00a0\u00bb|||\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb custom_padding__hover=\u00a0\u00bb|||\u00a0\u00bb][et_pb_post_title title=\u00a0\u00bboff\u00a0\u00bb meta=\u00a0\u00bboff\u00a0\u00bb disabled_on=\u00a0\u00bbon|on|off\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb positioning=\u00a0\u00bbabsolute\u00a0\u00bb position_origin_a=\u00a0\u00bbbottom_left\u00a0\u00bb vertical_offset=\u00a0\u00bb20px\u00a0\u00bb width=\u00a0\u00bb100%\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbslide\u00a0\u00bb animation_direction=\u00a0\u00bbbottom\u00a0\u00bb animation_intensity_slide=\u00a0\u00bb5%\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_post_title][\/et_pb_column][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; _builder_version=\u00a0\u00bb4.24.3&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row column_structure=\u00a0\u00bb3_5,2_5&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_padding=\u00a0\u00bb0px||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb3_5&Prime; _builder_version=\u00a0\u00bb4.23.4&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3>Dernier d\u00e9lai au 30 juin 2024<\/h3>\n<p><span style=\"font-weight: 400;\">Pour \u00e9viter les pr\u00e9l\u00e8vements obligatoires (imp\u00f4t \u00e0 la source et cotisations sociales) parmi les plus lourds d\u2019Europe, les frontaliers t\u00e9l\u00e9travailleurs doivent respecter la limite maximale de t\u00e9l\u00e9travail en France et avoir leur attestation A1 (voir ci-dessous)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Depuis l\u2019entr\u00e9e en vigueur des accords bilat\u00e9raux en 2002, les employeurs peuvent engager relativement facilement des frontaliers sans contingentement ce qui, gr\u00e2ce \u00e0 la bonne conjoncture de la r\u00e9gion l\u00e9manique, a conduit \u00e0 une hausse constante de leur nombre qui a tripl\u00e9 \u00e0 Gen\u00e8ve (plus de 105\u2019000 \u00e0 fin 2023) et quadrupl\u00e9 dans le canton de Vaud (plus de 45\u2019000 \u00e0 fin 2023).<\/span><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-Legal-News-10524-1.jpg\u00a0\u00bb alt=\u00a0\u00bbGraphique nombres de frontaliers\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-Legal-News-10524-1&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><span style=\"font-weight: 400;\">Avec les habitudes prises durant la pand\u00e9mie avec le r\u00e9gime d\u2019exception applicable aux t\u00e9l\u00e9travailleurs, certains frontaliers ont souhait\u00e9 continuer \u00e0 t\u00e9l\u00e9travailler, afin d\u2019\u00e9viter les trajets et les quelques inconv\u00e9nients que le travail pr\u00e9sentiel implique.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les employeurs qui ont accept\u00e9 le t\u00e9l\u00e9travail apr\u00e8s le 1er juillet 2023, seraient bien inspir\u00e9s de s\u2019informer des risques qui en d\u00e9coulent ainsi que des pr\u00e9cautions \u00e0 prendre de mani\u00e8re \u00e0 encadrer cette pratique et \u00e9viter certains risques, notamment celui de subir les pr\u00e9l\u00e8vements obligatoires (imp\u00f4ts et cotisations sociales) fran\u00e7ais qui sont parmi les plus lourds d\u2019Europe, comme le montre le tableau suivant :<\/span><\/p>[\/et_pb_text][et_pb_image src=\u00a0\u00bbhttps:\/\/berneyassocies.com\/wp-content\/uploads\/2024\/05\/berney-associes-ficuciaire-Legal-News-10524-2.jpg\u00a0\u00bb alt=\u00a0\u00bbGraphique pr\u00e9l\u00e8vement obligatoire\u00a0\u00bb title_text=\u00a0\u00bbberney-associes-ficuciaire-Legal-News-10524-2&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_image][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><span style=\"font-weight: 400;\">Les employeurs, qui devaient d\u00e9j\u00e0 avoir des difficult\u00e9s \u00e0 s\u2019y retrouver dans la r\u00e9glementation applicable aux frontaliers en mati\u00e8re d\u2019assurances sociales et d\u2019imp\u00f4t source, doivent maintenant aussi respecter les nouvelles r\u00e8gles entr\u00e9es en vigueur au 1er juillet 2023 dans une certaine pr\u00e9cipitation. Plus de dix mois apr\u00e8s cette introduction, voici un point de situation.<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<h3>Sur le plan des assurances sociales<\/h3>\n<p><span style=\"font-weight: 400;\">Le risque majeur : assujettissement en France aux taux fran\u00e7ais pour la totalit\u00e9 des revenus du frontalier de l\u2019activit\u00e9 qu\u2019il exerce en Suisse et en France.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La parade l\u00e9gale : rester en de\u00e7\u00e0 des limites fix\u00e9es et demander une attestation A1<\/span><\/p>\n<p><span style=\"font-weight: 400;\">En cas d\u2019activit\u00e9 d\u2019un frontalier en Suisse et en France, le principe est que l\u2019employ\u00e9 soit assujetti en France aux assurances sociales s\u2019il ex\u00e9cute 25 % ou plus de son activit\u00e9 en France (r\u00e8gle d\u00e9j\u00e0 applicable depuis 2012) ou 50 % ou plus de t\u00e9l\u00e9travail en France (gr\u00e2ce \u00e0 l\u2019accord multilat\u00e9ral sur la s\u00e9curit\u00e9 sociale sign\u00e9 entre la Suisse et certains \u00c9tats de l\u2019UE en vigueur depuis le 1er juillet 2023).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">M\u00eame si la Suisse et la France ont \u00e9tabli la limite \u00e0 49,9 % de t\u00e9l\u00e9travail en France, la limite fix\u00e9e sur le plan fiscal \u00e0 40 % implique que c\u2019est bien cette limite de 40 % pour la s\u00e9curit\u00e9 sociale qu\u2019il convient de respecter en pratique \u00e9galement pour la s\u00e9curit\u00e9 sociale (voir ci-apr\u00e8s, la partie intitul\u00e9e \u00ab sur le plan fiscal \u00bb).<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">Obligation de demander l\u2019attestation A1 pour les t\u00e9l\u00e9travailleurs frontaliers<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Pour que le nouvel accord multilat\u00e9ral sur la s\u00e9curit\u00e9 sociale sign\u00e9 entre la Suisse et certains \u00c9tats de l\u2019UE, dont la France, s\u2019applique et que le frontalier puisse rester assujettie aux assurances sociales en Suisse pour la totalit\u00e9 de ses activit\u00e9s, les employeurs suisses doivent demander une attestation A1 en sollicitant l\u2019acc\u00e8s \u00e0 la plateforme ALPS (Applicable Legislation Portal Switzerland) aupr\u00e8s de leur caisse de compensation AVS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Cette attestation A1 a pour but de d\u00e9terminer la l\u00e9gislation nationale applicable \u00e0 son titulaire, en vertu des r\u00e8gles de coordination entre la Suisse et l\u2019UE\/AELE (validit\u00e9 de l\u2019attestation maximale de 2 ans voire 3 ans, renouvelable).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La demande doit \u00eatre d\u00e9pos\u00e9e avant le 30 juin 2024, car l\u2019attestation A1 pourra couvrir r\u00e9troactivement, gr\u00e2ce \u00e0 une disposition transitoire sp\u00e9ciale, la p\u00e9riode d\u00e9butant au 1er juillet 2023 pour toutes les demandes d\u00e9pos\u00e9es jusqu\u2019\u00e0 fin juin 2024. Nous recommandons vivement aux employeurs de s\u2019acquitter de cette formalit\u00e9 sans tarder si cela n\u2019a pas encore \u00e9t\u00e9 accompli, consid\u00e9rant le traitement du dossier qui prend environ deux mois.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00c0 d\u00e9faut, l\u2019application de l\u2019accord sera, d\u2019apr\u00e8s les informations re\u00e7ues, refus\u00e9e. L\u2019employeur devra assujettir en France son employ\u00e9 pour les revenus de son activit\u00e9 en Suisse et en France, ce qui en termes de co\u00fbts et de d\u00e9marches administratives sera nettement plus lourd.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Il en est de m\u00eame si l\u2019employ\u00e9 frontalier d\u00e9passe, en France les limites pr\u00e9cit\u00e9es de 24.9 % d\u2019activit\u00e9 usuelle ou de 49.9 % de t\u00e9l\u00e9travail frontalier. En France, des sanctions administratives et des amendes seraient notamment pr\u00e9vues en cas de non-pr\u00e9sentation du formulaire A1 lors d\u2019un contr\u00f4le. \u00c0 noter que l\u2019accord sur la s\u00e9curit\u00e9 sociale entre la Suisse et la France sur le t\u00e9l\u00e9travail ne s\u2019applique pas aux personnes qui :<\/span><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">Outre le t\u00e9l\u00e9travail dans leur \u00c9tat de r\u00e9sidence, y exercent de mani\u00e8re habituelle une autre activit\u00e9 (par ex. visites r\u00e9guli\u00e8res \u00e0 des clients, activit\u00e9 ind\u00e9pendante accessoire)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Outre le t\u00e9l\u00e9travail dans leur \u00c9tat de r\u00e9sidence, exercent de mani\u00e8re habituelle une activit\u00e9 dans un autre \u00c9tat de l\u2019UE ou de l\u2019AELE<\/span><\/li>\n<li><span style=\"font-weight: 400;\">En plus de travailler pour leur employeur suisse, travaillent pour un employeur situ\u00e9 dans un \u00c9tat de l\u2019UE ou de l\u2019AELE<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Ont une activit\u00e9 ind\u00e9pendante<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><\/span><\/p>\n<h3>Sur le plan fiscal<\/h3>\n<p><span style=\"font-weight: 400;\">Le risque : imposition fiscale de l\u2019employ\u00e9 en France avec responsabilit\u00e9 de l\u2019employeur Suisse<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La parade l\u00e9gale : rester en de\u00e7\u00e0 des limites fix\u00e9es<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pour m\u00e9moire, depuis le 1er juillet 2023, si l\u2019employeur veut \u00e9viter que son employ\u00e9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">frontalier soit impos\u00e9 \u00e0 la source en France et qu\u2019il soit charg\u00e9 de pr\u00e9lever l\u2019imp\u00f4t \u00e0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">la source fran\u00e7ais, il doit veiller \u00e0 ce que celui-ci respecte les trois limites suivantes :<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">40 % de t\u00e9l\u00e9travail en France en moyenne sur l\u2019ann\u00e9e par rapport \u00e0 l\u2019activit\u00e9<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">globale du frontalier<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dix jours de missions temporaires en France qui doivent \u00eatre int\u00e9gr\u00e9s dans<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">la limite de 40 % cit\u00e9e au tiret pr\u00e9c\u00e9dent<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quarante-cinq jours de non-retour par an au domicile fran\u00e7ais qui incluent toutes<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">les missions temporaires dans un \u00c9tat qui n\u2019est pas la France<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Jusqu\u2019\u00e0 ces limites (garder une certaine marge est conseill\u00e9), l\u2019activit\u00e9 de t\u00e9l\u00e9travail b\u00e9n\u00e9ficiera du statut de frontalier d\u2019un point de vue fiscal et l\u2019employ\u00e9 continuera \u00e0 \u00eatre impos\u00e9 \u00e0 la source en Suisse ou \u00e0 en \u00eatre exempt\u00e9 via l\u2019attestation de r\u00e9sidence fiscale (voir ci-apr\u00e8s).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pour v\u00e9rifier si le taux de 40 % de t\u00e9l\u00e9travail est respect\u00e9, il est n\u00e9cessaire de faire, sur la base d\u2019un d\u00e9compte pr\u00e9cis, le rapport entre le nombre de jours t\u00e9l\u00e9travaill\u00e9s en France (y compris, le cas \u00e9ch\u00e9ant, jusqu\u2019\u00e0 dix jours de mission temporaire en France) et le nombre global des jours travaill\u00e9s, sans tenir compte des vacances ou des weekends. Par exemple, pour un travail \u00e0 plein temps par hypoth\u00e8se avec un nombre de jours ouvr\u00e9s de 240, la limite \u00e0 respecter est de 96 jours en t\u00e9l\u00e9travail, y compris la limite de missions temporaires en France (40 % de 240 j. = 96 j.).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si les jours de t\u00e9l\u00e9travail d\u00e9passent 40 %, la totalit\u00e9 de ces jours de t\u00e9l\u00e9travail en France doit \u00eatre impos\u00e9e en France via le syst\u00e8me de retenue \u00e0 la source fran\u00e7ais, ce qui est prohib\u00e9 par le code p\u00e9nal suisse. Il est d\u00e8s lors tr\u00e8s important de respecter les limites pr\u00e9cit\u00e9es.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Rappel : l\u2019attestation de r\u00e9sidence fiscale en France reporte la responsabilit\u00e9 de l\u2019imp\u00f4t sur l\u2019employ\u00e9<\/span><\/p>\n<p><span style=\"font-weight: 400;\">L\u2019employ\u00e9 frontalier, qui est actif dans les cantons de Vaud, Valais et Neuch\u00e2tel (mais aussi Jura, Berne, B\u00e2le-Ville, B\u00e2le-Campagne ou Soleure) et qui rentre au moins quatre jours de la semaine \u00e0 son domicile fran\u00e7ais pour un plein temps ne paiera, en principe, pas d\u2019imp\u00f4t en Suisse s\u2019il fournit une attestation de r\u00e9sidence fiscale fran\u00e7aise. Dans ce cas-l\u00e0, il sera imposable dans son \u00c9tat de r\u00e9sidence, soit en France.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><span style=\"font-weight: 400;\">Rappel : l\u2019imposition fiscale \u00e0 la source de l\u2019employ\u00e9 en Suisse<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">L\u2019employeur devra retenir l\u2019imp\u00f4t \u00e0 la source en Suisse sur le revenu de son employ\u00e9 frontalier dans les hypoth\u00e8ses suivantes :<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si la relation de travail a lieu \u00e0 Gen\u00e8ve ou dans les autres cantons suisses que ceux cit\u00e9s ci-avant, car le syst\u00e8me d\u2019attestation de r\u00e9sidence fiscale ne s\u2019applique pas<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Si l\u2019employ\u00e9 ne d\u00e9livre pas l\u2019attestation de r\u00e9sidence fiscale \u00e0 son employeur dans les cantons cit\u00e9s au paragraphe pr\u00e9c\u00e9dent<\/span><\/p>\n<p><span style=\"font-weight: 400;\">S\u2019il ne rentre pas en moyenne quatre nuits par semaine pour un plein temps<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Autre risque pour l\u2019employeur : la cr\u00e9ation d\u2019un \u00e9tablissement stable assujetti fiscalement en France<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La parade l\u00e9gale : \u00e9viter de remplir les conditions fix\u00e9es ou remplir les formalit\u00e9s y relatives<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le t\u00e9l\u00e9travail en France cr\u00e9e \u00e9galement le risque de cr\u00e9ation d\u2019un \u00e9tablissement stable en France qui pourrait exister, notamment si l\u2019employ\u00e9 en question y g\u00e9n\u00e8re des revenus ou y r\u00e9alise des op\u00e9rations formant un cycle commercial complet. La solution est de refuser le t\u00e9l\u00e9travail aux employ\u00e9s qui risquent de cr\u00e9er un tel \u00e9tablissement stable ou de remplir les formalit\u00e9s y relatives avec le soutien d\u2019un cabinet comptable et fiscal local en France.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>Sur le plan juridique et contractuel<\/h3>\n<p><span style=\"font-weight: 400;\">Le risque : application du droit fran\u00e7ais et les frais du t\u00e9l\u00e9travail<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La parade : la convention de t\u00e9l\u00e9travail<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le droit fran\u00e7ais du travail s\u2019appliquera \u00e0 la relation de travail entre l\u2019employeur et l\u2019employ\u00e9 qui t\u00e9l\u00e9travaille en France.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Comme les employeurs suisses ignorent la plupart du temps tout du droit du travail fran\u00e7ais, il convient, d\u00e8s lors, de limiter son application, sans pouvoir toutefois l\u2019exclure, puisque le droit imp\u00e9ratif du travail fran\u00e7ais trouvera, de toute mani\u00e8re, application pour la partie d\u2019activit\u00e9 que l\u2019employ\u00e9 exerce en France.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Il est recommand\u00e9 de pr\u00e9voir dans la convention de t\u00e9l\u00e9travail avec le collaborateur que l\u2019activit\u00e9 de t\u00e9l\u00e9travail en France est admise par l\u2019employeur \u00e0 la demande de l\u2019employ\u00e9, mais sous l\u2019enti\u00e8re responsabilit\u00e9 de celui-ci et qu\u2019elle reste r\u00e9gie par le droit suisse, en r\u00e9servant le droit imp\u00e9ratif du travail fran\u00e7ais pour l\u2019activit\u00e9 que l\u2019employ\u00e9 exerce en France.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Qui assume les frais li\u00e9s au t\u00e9l\u00e9travail ? Cela d\u00e9pend.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pour r\u00e9pondre \u00e0 cette question, il convient de distinguer si le t\u00e9l\u00e9travail est impos\u00e9 par l\u2019employeur ou instaur\u00e9 \u00e0 la demande de l\u2019employ\u00e9. Dans le premier cas, l\u2019employeur doit fournir le mat\u00e9riel ou indemniser le travailleur pour la mise \u00e0 disposition du mat\u00e9riel priv\u00e9. Une indemnit\u00e9 forfaitaire mensuelle de CHF 30.- pour l\u2019utilisation du mat\u00e9riel priv\u00e9 standard et de CHF 300.- pour le loyer de l\u2019utilisation d\u2019une pi\u00e8ce pendant les heures de bureau pour un plein temps (y compris le chauffage, \u00e9lectricit\u00e9, abonnement internet et t\u00e9l\u00e9phone) dans la r\u00e9gion l\u00e9manique semblerait acceptable. Cette indemnit\u00e9 devra \u00eatre r\u00e9duite proportionnellement ou adapt\u00e9e pour un temps partiel et en r\u00e9gion frontali\u00e8re.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dans l\u2019\u00e9ventualit\u00e9 o\u00f9 le t\u00e9l\u00e9travail est ex\u00e9cut\u00e9 \u00e0 la demande de l\u2019employ\u00e9 et que l\u2019employ\u00e9 dispose d\u2019une place de travail \u00e9quip\u00e9e dans les locaux de l\u2019entreprise, c\u2019est, en principe, \u00e0 lui d\u2019assumer les co\u00fbts li\u00e9s au t\u00e9l\u00e9travail.<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3>La convention de t\u00e9l\u00e9travail<\/h3>\n<p><span style=\"font-weight: 400;\">Il est recommand\u00e9 de r\u00e9gler les divers aspects de la relation contractuelle du t\u00e9l\u00e9travailleur fran\u00e7ais dans une convention de t\u00e9l\u00e9travail. Celle-ci traitera id\u00e9alement de l\u2019ensemble des aspects pr\u00e9cit\u00e9s, notamment les obligations de respecter les limites pr\u00e9cit\u00e9es ainsi que le droit du travail suisse et imp\u00e9ratif fran\u00e7ais. Elle pr\u00e9voira \u00e9galement l\u2019obligation de tenir un d\u00e9compte pr\u00e9cis des donn\u00e9es pr\u00e9cit\u00e9es, de signaler tout changement dans la situation de l\u2019employ\u00e9 et des cons\u00e9quences d\u00e9coulant du d\u00e9passement de ces limites et, enfin, la question des frais.<\/span><\/p>[\/et_pb_text][et_pb_text ul_type=\u00a0\u00bbsquare\u00a0\u00bb ul_item_indent=\u00a0\u00bb40px\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb text_text_color=\u00a0\u00bb#00418F\u00a0\u00bb text_font_size=\u00a0\u00bb14px\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_line_height=\u00a0\u00bb1.4em\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<p><b>Sources :<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directives sur l\u2019assujettissement aux assurances AVS et AI (DAA), valables d\u00e8s le 1.1.2009, \u00e9tat 1.1.2024.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Directive concernant l\u2019imposition des travailleurs frontaliers domicili\u00e9s en France et exer\u00e7ant une activit\u00e9 lucrative d\u00e9pendante en Suisse aupr\u00e8s d\u2019un employeur vaudois pour l\u2019ann\u00e9e 2023 \u00e9dit\u00e9es par l\u2019administration cantonale vaudoise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Convention contre la double imposition conclue par la Suisse avec la France ainsi que d\u2019autres publications relatives aux relations entre les deux Etats, notamment celles en lien avec les frontaliers et le t\u00e9l\u00e9travail<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Fiche pratique du 23 octobre 2023 relative aux accords amiables franco-Suisses concernant le r\u00e9gime applicable \u00e0 l\u2019exercice du t\u00e9l\u00e9travail dans le cadre de l\u2019accord frontalier du 11 avril 1983<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le t\u00e9l\u00e9travail, Questions de droit du Centre Patronal Vaudois, Novembre \u2013 d\u00e9cembre 2022 \/ n\u00b0 138.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Le t\u00e9l\u00e9travail, D\u00e9fago Val\u00e9rie, Jean-Philippe Dunand, Pascal Mahon, Schultess \u00e9ditions romandes, 2022.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Les cons\u00e9quences du t\u00e9l\u00e9travail transfrontalier sur le syst\u00e8me de s\u00e9curit\u00e9 sociale et le r\u00e9gime fiscal des travailleurs, m\u00e9moire pr\u00e9sent\u00e9 par Julia M\u00fchlberg, sous la direction du Professeur R\u00e9my Wyler, 13 avril 2023.<\/span><\/li>\n<\/ul>[\/et_pb_text][\/et_pb_column][et_pb_column type=\u00a0\u00bb2_5&Prime; _builder_version=\u00a0\u00bb4.25.0&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb z_index=\u00a0\u00bb1&Prime; sticky_position=\u00a0\u00bbtop\u00a0\u00bb sticky_offset_top=\u00a0\u00bb150px\u00a0\u00bb sticky_limit_bottom=\u00a0\u00bbrow\u00a0\u00bb sticky_offset_surrounding=\u00a0\u00bboff\u00a0\u00bb sticky_position_tablet=\u00a0\u00bbnone\u00a0\u00bb sticky_position_phone=\u00a0\u00bbnone\u00a0\u00bb sticky_position_last_edited=\u00a0\u00bbon|desktop\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9hdHRhY2htZW50Iiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjIzNjQ4NiJ9fQ==@\u00a0\u00bb button_text=\u00a0\u00bbT\u00e9l\u00e9charger la news en version pdf\u00a0\u00bb _builder_version=\u00a0\u00bb4.26.0&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb14px\u00a0\u00bb button_text_color=\u00a0\u00bb#FB0346&Prime; 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_module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_2_text_color=\u00a0\u00bb#002856&Prime; header_2_font_size=\u00a0\u00bb33px\u00a0\u00bb header_2_line_height=\u00a0\u00bb1.2em\u00a0\u00bb custom_margin=\u00a0\u00bb||10px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb30px||||false|false\u00a0\u00bb custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_2_font_size_tablet=\u00a0\u00bb33px\u00a0\u00bb header_2_font_size_phone=\u00a0\u00bb30px\u00a0\u00bb header_2_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h2>Derni\u00e8res actualit\u00e9s<\/h2>[\/et_pb_text][et_pb_blog posts_number=\u00a0\u00bb3&Prime; include_categories=\u00a0\u00bb19&Prime; show_more=\u00a0\u00bbon\u00a0\u00bb show_author=\u00a0\u00bboff\u00a0\u00bb show_date=\u00a0\u00bboff\u00a0\u00bb show_categories=\u00a0\u00bboff\u00a0\u00bb show_excerpt=\u00a0\u00bboff\u00a0\u00bb show_pagination=\u00a0\u00bboff\u00a0\u00bb module_class=\u00a0\u00bbdt-blog\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_text_color=\u00a0\u00bb#002856&Prime; header_font_size=\u00a0\u00bb22px\u00a0\u00bb header_line_height=\u00a0\u00bb1.3em\u00a0\u00bb read_more_text_color=\u00a0\u00bb#002856&Prime; custom_margin_tablet=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_phone=\u00a0\u00bb1rem||||false|false\u00a0\u00bb custom_margin_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb header_font_size_tablet=\u00a0\u00bb22px\u00a0\u00bb header_font_size_phone=\u00a0\u00bb20px\u00a0\u00bb header_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=\u00a0\u00bb1&Prime; custom_padding_last_edited=\u00a0\u00bbon|tablet\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb80%\u00a0\u00bb module_alignment=\u00a0\u00bbcenter\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb custom_padding_tablet=\u00a0\u00bb1em||||false|false\u00a0\u00bb custom_padding_phone=\u00a0\u00bb1em||||false|false\u00a0\u00bb animation_style=\u00a0\u00bbfade\u00a0\u00bb animation_duration=\u00a0\u00bb1100ms\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb da_is_popup=\u00a0\u00bboff\u00a0\u00bb da_exit_intent=\u00a0\u00bboff\u00a0\u00bb da_has_close=\u00a0\u00bbon\u00a0\u00bb da_alt_close=\u00a0\u00bboff\u00a0\u00bb da_dark_close=\u00a0\u00bboff\u00a0\u00bb da_not_modal=\u00a0\u00bbon\u00a0\u00bb da_is_singular=\u00a0\u00bboff\u00a0\u00bb da_with_loader=\u00a0\u00bboff\u00a0\u00bb da_has_shadow=\u00a0\u00bbon\u00a0\u00bb da_disable_devices=\u00a0\u00bboff|off|off\u00a0\u00bb][et_pb_row _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb width=\u00a0\u00bb60%\u00a0\u00bb custom_padding=\u00a0\u00bb||0px||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_column type=\u00a0\u00bb4_4&Prime; _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb][et_pb_text _builder_version=\u00a0\u00bb4.25.1&Prime; _module_preset=\u00a0\u00bbdefault\u00a0\u00bb header_3_text_color=\u00a0\u00bb#002856&Prime; header_3_font_size=\u00a0\u00bb1.5em\u00a0\u00bb header_3_line_height=\u00a0\u00bb1.5em\u00a0\u00bb custom_margin=\u00a0\u00bb||2vh||false|false\u00a0\u00bb header_3_font_size_tablet=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_phone=\u00a0\u00bb1.2em\u00a0\u00bb header_3_font_size_last_edited=\u00a0\u00bbon|phone\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb]<h3><span style=\"font-weight: 400;\">Le d\u00e9partement juridique de Ofisa Berney Associ\u00e9s se tient \u00e0 votre disposition pour r\u00e9pondre \u00e0 toute question juridique. N\u2019h\u00e9sitez pas \u00e0 nous contacter<\/span><\/h3>[\/et_pb_text][et_pb_button button_url=\u00a0\u00bb@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjI4OTc5In19@\u00a0\u00bb button_text=\u00a0\u00bbPrenons contact\u00a0\u00bb button_alignment=\u00a0\u00bbcenter\u00a0\u00bb _builder_version=\u00a0\u00bb4.25.1&Prime; _dynamic_attributes=\u00a0\u00bbbutton_url\u00a0\u00bb _module_preset=\u00a0\u00bbdefault\u00a0\u00bb custom_button=\u00a0\u00bbon\u00a0\u00bb button_text_size=\u00a0\u00bb18px\u00a0\u00bb button_bg_color=\u00a0\u00bb#FB0346&Prime; button_border_width=\u00a0\u00bb0px\u00a0\u00bb button_border_radius=\u00a0\u00bb50px\u00a0\u00bb button_icon=\u00a0\u00bb&#x24;||divi||400&Prime; custom_margin=\u00a0\u00bb||||false|false\u00a0\u00bb global_colors_info=\u00a0\u00bb{}\u00a0\u00bb button_bg_color__hover_enabled=\u00a0\u00bbon|hover\u00a0\u00bb button_bg_color__hover=\u00a0\u00bb#002856&Prime; button_bg_enable_color__hover=\u00a0\u00bbon\u00a0\u00bb][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>Pour \u00e9viter les pr\u00e9l\u00e8vements obligatoires (imp\u00f4t \u00e0 la source et cotisations sociales) parmi les plus lourds d\u2019Europe, les frontaliers t\u00e9l\u00e9travailleurs doivent respecter la limite maximale de t\u00e9l\u00e9travail en France et avoir leur attestation A1<\/p>","protected":false},"author":2,"featured_media":243603,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"1390","inline_featured_image":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[19],"tags":[],"actualite-theme":[72],"class_list":["post-236475","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","actualite-theme-ressources-humaines"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employeurs suisses de t\u00e9l\u00e9travailleurs frontaliers fran\u00e7ais - Berney Associ\u00e9s SA<\/title>\n<meta name=\"description\" content=\"Avez-vous l\u2019attestation A1 pour votre employ\u00e9 ? 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