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The main contractor has to be provided with the A1 Certificate in the framework of the mandatory verifications

Pursuant to the French Labour Code, the main contractor which hires a foreign subcontractor has to be provided, every six months, with several documents to identify the subcontractor and control its compliance with social security regulation.

The French Supreme Court stated that only the E101 Certificate (i.e. the A1 Certificat) can demonstrate the foreign subcontractor’s compliance with the social security regulation (French Supreme Court, Plenary Meeting, 6 November 2015 n°14-10182 et 14-10193).

Failing to produce such documents in the framework of an inspection may lead the main contractor to be held liable for the payment of the subcontractor’s taxes and social contributions if illegal work is characterized against the latter.