A microelectromechanical system comprising an assembly of layers stacked in a stacking direction comprises an active layer made of single-crystal silicon comprising an active structure, and first and second covers defining a cavity around the active structure, the active layer interposed between the first and second covers, the second cover comprising a single layer made of single-crystal silicon. The assembly comprises a decoupling layer made of single-crystal silicon and comprising: an attaching element fastened to a carrier, a frame encircling the attaching element in the plane of the decoupling layer, and a mechanical decoupling structure connecting the frame and the attaching structure, the mechanical decoupling structure allowing the attaching element to be flexibly joined to the frame. The frame is secured to the silicon layer of the second cover and at most one film of silicon dioxide is interposed between the frame and silicon layer of the second cover.