{"id":154457,"date":"2023-02-20T14:51:16","date_gmt":"2023-02-20T13:51:16","guid":{"rendered":"https:\/\/arlettipartners.com\/circulaire-inl-1-2023-sur-les-frais-de-conservation-des-documents\/"},"modified":"2024-04-12T17:12:24","modified_gmt":"2024-04-12T15:12:24","slug":"circulaire-inl-1-2023-sur-les-frais-de-conservation-des-documents","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/?news=circulaire-inl-1-2023-sur-les-frais-de-conservation-des-documents","title":{"rendered":"Circulaire INL 1\/2023 sur les frais de conservation des documents"},"content":{"rendered":"<p>Dans sa circulaire n\u00b0 1 du 15 f\u00e9vrier 2023, l&#8217;inspection nationale du travail a apport\u00e9 des pr\u00e9cisions sur la nature des &#8220;documents \u00e9quivalents&#8221;, qui sont soumis \u00e0 un contr\u00f4le lors de l&#8217;activit\u00e9 de supervision du d\u00e9tachement transnational.<\/p>\n<h2>Obligation de conserver les documents relatifs au d\u00e9tachement transnational<\/h2>\n<p>En Italie, le <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/www.gazzettaufficiale.it\/eli\/id\/2016\/07\/21\/16G00152\/sg\" target=\"_blank\" rel=\"noopener\">d\u00e9cret l\u00e9gislatif n\u00b0 136\/2016<\/a><\/strong><\/span>, en application de la directive 2014\/67\/UE relative \u00e0 la transposition de la directive 96\/71\/CE concernant le d\u00e9tachement de travailleurs effectu\u00e9 dans le cadre d&#8217;une prestation de services, a introduit des mesures sp\u00e9cifiques visant \u00e0 pr\u00e9venir et \u00e0 combattre les cas de d\u00e9tachements transnationaux non authentiques, mis en place par des entreprises \u00e9tablies dans un autre \u00c9tat membre ou dans un pays non membre de l&#8217;UE.<\/p>\n<p>Comme le pr\u00e9voit l&#8217;article 10, paragraphe 3, lettre a) du d\u00e9cret susmentionn\u00e9, l&#8217;une des obligations impos\u00e9es aux entreprises qui d\u00e9tachent du personnel en Italie concerne le d\u00e9p\u00f4t de la documentation attestant l&#8217;authenticit\u00e9 du d\u00e9tachement, pendant toute la dur\u00e9e de la prestation de services et jusqu&#8217;\u00e0 deux ans apr\u00e8s la fin de celle-ci, en vue de sa pr\u00e9sentation aux organes de contr\u00f4le.<\/p>\n<p>Plus pr\u00e9cis\u00e9ment, l&#8217;article 10 du d\u00e9cret susmentionn\u00e9 a introduit l&#8217;obligation de conserver les documents, aux frais de l&#8217;employeur, en \u00e9tablissant que<\/p>\n<p style=\"padding-left: 40px;\"><em>&#8220;Pendant la p\u00e9riode de d\u00e9tachement et jusqu&#8217;\u00e0 deux ans apr\u00e8s sa fin, l&#8217;entreprise de d\u00e9tachement est tenue de : a) conserver, en pr\u00e9parant une copie en italien, (&#8230;) la notification publique de l&#8217;\u00e9tablissement de la relation de travail ou la documentation \u00e9quivalente et l&#8217;attestation relative \u00e0 la l\u00e9gislation applicable en mati\u00e8re de s\u00e9curit\u00e9 sociale&#8221;.<\/em><\/p>\n<h2>Clarification de la circulaire INL 1\/2023 sur la &#8220;documentation \u00e9quivalente&#8221;.<\/h2>\n<p>L&#8217;INL pr\u00e9cise que l&#8217;expression &#8220;documentation \u00e9quivalente&#8221; a \u00e9t\u00e9 entendue en termes g\u00e9n\u00e9riques par le l\u00e9gislateur italien, ayant d\u00e9j\u00e0 \u00e9valu\u00e9 la possibilit\u00e9 que d&#8217;autres syst\u00e8mes juridiques ne pr\u00e9voient pas de &#8220;d\u00e9claration publique d&#8217;\u00e9tablissement de la relation de travail&#8221;, qui est au contraire pr\u00e9sente dans la loi italienne afin de lutter contre le ph\u00e9nom\u00e8ne du travail non d\u00e9clar\u00e9.<br \/>\nPar cons\u00e9quent, la circulaire pr\u00e9cise que l&#8217;expression &#8220;document \u00e9quivalent&#8221; a \u00e9t\u00e9 d\u00e9lib\u00e9r\u00e9ment utilis\u00e9e pour permettre l&#8217;utilisation de tout document en usage dans l&#8217;\u00c9tat membre, \u00e0 condition que ce document \u00e9quivalent soit capable de certifier l&#8217;existence de la relation de travail dans certains termes.<\/p>\n<h2>Le formulaire A1 en tant que document \u00e9quivalent \u00e0 la communication publique de l&#8217;\u00e9tablissement de la relation de travail<\/h2>\n<p>Dans la circulaire INL 1\/2023, il est \u00e9galement pr\u00e9cis\u00e9 que la charge de la conservation des documents pour les entreprises \u00e9trang\u00e8res qui d\u00e9tachent des travailleurs en Italie peut \u00eatre all\u00e9g\u00e9e par la conservation de l&#8217;attestation de la demande du formulaire A1, pr\u00e9sent\u00e9e par l&#8217;entreprise de d\u00e9tachement \u00e0 l&#8217;autorit\u00e9 de s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat d&#8217;origine. En effet, bien que la d\u00e9livrance du formulaire A1 puisse \u00e9galement avoir lieu dans une p\u00e9riode post\u00e9rieure au d\u00e9but du d\u00e9tachement, avec l&#8217;effet r\u00e9troactif qui en d\u00e9coule, la demande de formulaire A1 certifie l&#8217;inscription du travailleur au syst\u00e8me de s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat dans lequel l&#8217;entreprise d\u00e9tachante a son si\u00e8ge. D&#8217;autre part, la demande de formulaire A1 certifie l&#8217;inscription du travailleur au syst\u00e8me de s\u00e9curit\u00e9 sociale de l&#8217;\u00c9tat o\u00f9 l&#8217;entreprise de d\u00e9tachement a son si\u00e8ge, ainsi que les d\u00e9tails du contrat.<\/p>\n<p>La copie de la demande du formulaire A1 transmise aux autorit\u00e9s comp\u00e9tentes de l&#8217;\u00c9tat d&#8217;\u00e9tablissement peut donc \u00eatre consid\u00e9r\u00e9e comme un document \u00e9quivalent \u00e0 la notification publique de l&#8217;\u00e9tablissement de la relation de travail et semble proportionn\u00e9e \u00e0 la n\u00e9cessit\u00e9 d&#8217;assurer un contr\u00f4le efficace du respect des obligations \u00e9nonc\u00e9es dans la directive 2014\/67\/UE et la directive 96\/71\/CEE.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec la circulaire n\u00b0 1 de 2023, l&#8217;INL clarifie les obligations administratives relatives au d\u00e9tachement de travailleurs dans le cadre d&#8217;une prestation de services.<\/p>\n","protected":false},"author":42,"featured_media":151712,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1462],"tags":[],"country":[1505],"container":[],"service":[5576],"tag-di-competenza":[5609],"class_list":["post-154457","news","type-news","status-publish","has-post-thumbnail","hentry","category-administrative-fulfilments-for-employers","country-italie","service-posting-of-workers-to-eu","tag-di-competenza-team-posting-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Circulaire INL 1\/2023 sur les frais de conservation des documents<\/title>\n<meta name=\"description\" content=\"D\u00e9tachement transnational de travailleurs : clarification de la circulaire INL 1\/2023 sur les obligations de conservation des documents.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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