{"id":229767,"date":"2026-02-12T12:51:44","date_gmt":"2026-02-12T11:51:44","guid":{"rendered":"https:\/\/arlettipartners.com\/?post_type=news&p=229767"},"modified":"2026-02-12T14:07:38","modified_gmt":"2026-02-12T13:07:38","slug":"mobilite-transnationale-cjue-c-743-23-securite-sociale-en-cas-de-travail-effectue-au-sein-et-en-dehors-de-lue","status":"publish","type":"news","link":"https:\/\/arlettipartners.com\/fr\/mobilite-transnationale-cjue-c-743-23-securite-sociale-en-cas-de-travail-effectue-au-sein-et-en-dehors-de-lue\/","title":{"rendered":"Mobilit\u00e9 transnationale: CJUE C-743\/23 \u2013 S\u00e9curit\u00e9 sociale en cas de travail effectu\u00e9 au sein- et en-dehors de l\u2019UE"},"content":{"rendered":"

Le 18 d\u00e9cembre 2025, la Cour de justice de l\u2019Union europ\u00e9enne (CJUE) s’est prononc\u00e9e dans l\u2019affaire C-743\/23<\/a>, clarifiant que le travail effectu\u00e9 \u00e0 la fois en dehors et au sein<\/strong> de l\u2019UE doit \u00eatre pris en compte pour d\u00e9terminer la partie substantielle<\/strong> des activit\u00e9s exerc\u00e9es par un salari\u00e9, et donc pour d\u00e9terminer la l\u00e9gislation applicable<\/strong> en mati\u00e8re de s\u00e9curit\u00e9 sociale.<\/p>\n

Normes l\u00e9gales<\/strong><\/h2>\n

Article 13(1) du <\/strong>R\u00e8glement (UE) 883\/2004<\/strong><\/a> : Cette disposition d\u00e9termine sous quel syst\u00e8me de s\u00e9curit\u00e9 sociale rel\u00e8ve le salari\u00e9. Dans le cas o\u00f9 le salari\u00e9 travaille dans deux ou plusieurs \u00c9tats,<\/strong> il rel\u00e8ve du syst\u00e8me de s\u00e9curit\u00e9 sociale de l\u2019\u00c9tat o\u00f9 il exerce la \u00ab partie substantielle<\/strong> \u00bb de son activit\u00e9.<\/p>\n

Article 14(8) du <\/strong>R\u00e8glement 987\/2009<\/strong><\/a> : Cette disposition pr\u00e9cise qu\u2019une activit\u00e9 repr\u00e9sentant moins de 25 %<\/strong> du travail effectu\u00e9 dans un \u00c9tat membre ne constitue pas une \u00ab partie substantielle des activit\u00e9s<\/strong> \u00bb et n\u2019entra\u00eene donc pas le rattachement du salari\u00e9 au syst\u00e8me de s\u00e9curit\u00e9 sociale de cet \u00c9tat membre.<\/p>\n

Faits<\/strong><\/h2>\n

Une entreprise bas\u00e9e en Suisse a embauch\u00e9 un r\u00e9sident allemand pour travailler en Suisse (10,5 jours par trimestre), en Allemagne (t\u00e9l\u00e9travail, 10,5 jours par trimestre) et dans d\u2019autres pays hors de l\u2019Union europ\u00e9enne (le reste du trimestre). Le salari\u00e9 a donc d\u00e9clar\u00e9 au Fonds f\u00e9d\u00e9ral allemand des caisses d\u2019assurance maladie l\u00e9gales (GKV-Spitzenverband) qu\u2019il effectuait moins de 25 %<\/strong> de son travail en Allemagne et qu\u2019il \u00e9tait affili\u00e9 au syst\u00e8me de s\u00e9curit\u00e9 sociale suisse, o\u00f9 l\u2019entreprise est immatricul\u00e9e.<\/p>\n

Probl\u00e9matique<\/strong><\/h2>\n

Les autorit\u00e9s allemandes, s\u2019appuyant sur les textes susmentionn\u00e9s, n\u2019ont pas pris en compte<\/strong> le travail effectu\u00e9 dans des \u00c9tats hors de l\u2019UE<\/strong>. Elles ont donc estim\u00e9 que le salari\u00e9 effectuait plus de 25 % de son travail en Allemagne (50 % en Suisse, 50 % en Allemagne), et qu\u2019il relevait par cons\u00e9quent du syst\u00e8me de s\u00e9curit\u00e9 sociale allemand.<\/p>\n

Les textes en vigueur ne pr\u00e9cisaient pas si – pour d\u00e9terminer o\u00f9 s\u2019exerce la \u00ab partie substantielle des activit\u00e9s \u00bb d\u2019un salari\u00e9 travaillant dans deux ou plusieurs \u00c9tats, et donc quel syst\u00e8me de s\u00e9curit\u00e9 sociale est applicable – les autorit\u00e9s doivent prendre en compte<\/strong> le travail effectu\u00e9 hors de l\u2019UE, ou seulement celui effectu\u00e9 au sein de l\u2019UE.<\/p>\n

Arr\u00eat<\/strong><\/h2>\n

La CJUE a jug\u00e9 que les \u00c9tats membres doivent <\/strong>prendre en compte le travail effectu\u00e9 hors de l\u2019UE pour d\u00e9terminer la partie substantielle des activit\u00e9s exerc\u00e9es par un salari\u00e9 travaillant dans deux ou plusieurs \u00c9tats, et donc pour d\u00e9terminer le syst\u00e8me de s\u00e9curit\u00e9 sociale applicable.<\/p>\n

Dans ce cas, cela signifie que le salari\u00e9 effectuait moins de 25 <\/strong>% de son travail en Allemagne et ne rel\u00e8ve donc<\/strong> pas <\/strong>du syst\u00e8me de s\u00e9curit\u00e9 sociale allemand, mais bien du syst\u00e8me suisse.<\/p>\n

Impact<\/strong><\/h2>\n

Cet arr\u00eat clarifie <\/strong>l\u2019application des r\u00e8gles de coordination de s\u00e9curit\u00e9 sociale de l\u2019UE dans un contexte d\u2019emploi de plus en plus mondialis\u00e9, en particulier pour les travailleurs transfrontaliers et mobiles <\/strong>\u00e0 l\u2019international.<\/p>\n

Il marque un changement significatif par rapport \u00e0 certaines pratiques ant\u00e9rieures, o\u00f9 seul <\/strong>le travail effectu\u00e9 dans les pays de l\u2019UE\/EEE\/Suisse \u00e9tait pris en compte. Les employeurs et les autorit\u00e9s doivent d\u00e9sormais inclure <\/strong>le travail effectu\u00e9 dans des pays tiers dans leurs calculs pour d\u00e9terminer la couverture de s\u00e9curit\u00e9 sociale.<\/p>\n

\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Le 18 d\u00e9cembre 2025, la Cour de justice de l\u2019Union europ\u00e9enne a jug\u00e9 que le travail effectu\u00e9 \u00e0 l\u2019int\u00e9rieur comme \u00e0 l\u2019ext\u00e9rieur de l\u2019UE doit \u00eatre pris en compte pour d\u00e9terminer si un salari\u00e9 exerce une part substantielle de son activit\u00e9 et pour identifier la l\u00e9gislation de s\u00e9curit\u00e9 sociale applicable.<\/p>\n","protected":false},"author":110,"featured_media":229761,"template":"","meta":{"_acf_changed":false,"footnotes":""},"categories":[1460,1470],"tags":[],"country":[2256],"container":[6614],"service":[6235],"tag-di-competenza":[5625],"class_list":["post-229767","news","type-news","status-publish","has-post-thumbnail","hentry","category-labour-law","category-social-security-for-employees-and-self-employed","country-espace-economique-europeen","container-global-mobility-services","service-posting-of-workers-to-eu","tag-di-competenza-team-giuridico-fr"],"acf":[],"yoast_head":"\nMobilit\u00e9 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