Do you live in France and split your salaried work between France and Switzerland for two employers? Before assuming which country collects your contributions, have the social security legislation applicable to your situation determined. An employee who habitually works in several member states (EU/EEA/Switzerland) must be covered by a single social security system.
For a French resident, the applicable social security legislation is determined by Urssaf, or by MSA if you are insured under the agricultural scheme. The answer depends on your personal circumstances, so prepare a detailed description of your activities before contacting the competent institution.
Two employers and social security legislation: where should you start?
The European regulations on the coordination of social security systems do not explicitly mention cross-border telework (a practice that was uncommon when they were drafted), but they allow it to be addressed as a situation involving work in multiple states (pursuing professional activities in the territory of two or more states). The question to examine is therefore your activities as a whole and how they are divided between countries.
To prepare for your discussion with the competent institution, describe each activity separately: state where you work, where each employer has its registered office, the time devoted to each activity and the corresponding remuneration. If you telework, distinguish that time from work carried out at the employer’s premises or elsewhere. Then present these details together so that your file reflects your personal circumstances.
This is practical preparation, not a calculation that would determine your affiliation on its own. The share of your activity in your country of residence is decisive in determining which social security legislation applies to your personal circumstances. It is for the competent institution in your country of residence to determine the applicable social security legislation.
Understanding the general rule without prejudging the decision
In principle, an employee who works in several states (EU/EEA/Switzerland) is affiliated with the social security system of their country of residence if they carry out a substantial part of their activity there, meaning at least 25 % of working time or remuneration. This benchmark helps you prepare information about your work, but leave it to the institution to assess your case.
In your summary, specify in particular whether work carried out in France is done at home or elsewhere, and for which employer. This helps you clearly present how your work is divided, without confusing the country where an employer is located with the place where you actually work.
If your arrangements include teleworking from France for an employer located in another state, mention this too. Teleworking from your country of residence while carrying out part of your professional activity at the premises of your employer established in another state has an impact on your social protection. The process involves having these arrangements assessed, rather than assuming which system applies based on the Swiss contract alone.
Requesting a determination and the A1 document
When you work in several states in the EU/EEA/Switzerland area, you must have the portable A1 document (certificate of the applicable social security legislation). To obtain this certificate, you must contact the competent institution in your country of residence so that it can determine the social security legislation applicable to your personal circumstances.
In your request, describe both jobs and the breakdown prepared for each. Ask the institution how to present your situation and what additional information to provide. The A1 document certifies the applicable legislation; the determination process therefore comes before any personal conclusion about which country is competent.
Either you fall under the social protection system of your country of residence, in which case the institution contacted issues the A1 form itself; or you must be insured under the social security system of your employer’s state, in which case the institution in your country of residence will contact the competent institution in that other state to have the A1 document issued. Wait for this determination to find out which system applies to your case.
Telework: pay attention to the scope of the framework agreement
The Framework Agreement applies only to cross-border telework situations involving only 2 signatory states (country of residence and telework + country where your employer is established). If you have several employers, they must all be established in the same state. This condition deserves particular attention if one of your employers is established in France and the other in Switzerland.
Telework must account for less than 50 % of your total working time. Finally, you must not carry out any activity other than cross-border telework in your country of residence. These conditions concern the framework agreement: they do not replace the assessment of your situation involving work in multiple states by the competent institution.
Article 16 of the same regulation allows you to request continued coverage under the social security system of the employer’s state when the legislation of the country of residence should apply (an exception). For your own situation, present all the facts to the competent institution before assuming that an exception is possible or has been granted.
This information is intended to help you prepare for the process; it does not constitute an individual determination. Keep a clear summary of your activities to facilitate discussion with the institution and obtain an answer suited to your case.
