You are a foreign company with no place of business in France and you employ salaried staff in France (as such you are required to submit declarations and payments of social security contributions unemployment benefit contributions and other social taxes for your employees) : subjet to Article L 243-1-2 of the French social security code (‘Code de la Sécurité Sociale’).
To declare the existence of your company with the hiring of employees who fall under the French social security system, you must register at the one-stop shop.
A single declaration is enough to carry out all your administrative, legal, social, and tax procedures for all the relevant organizations: Insee, social organizations, Urssaf, public finance center...
Before recruiting an employee, employers must declare their intention by making a declaration prior to recruitment (‘déclaration préalable à l’embauche’ - DPAE). The DPAE is a compulsory procedure for declaring each employee to be recruited, and must be made within the eight days prior to recruitment.
This gives you the benefit of a means of proving the actual date of recruitment to the control agencies.
For contributions that must be paid into the compulsory supplementary pension schemes, you must register with the Malakoff Humanis additional pension fund.
If you employ crew staff you must subscribe to CRPN.
You are required to offer your employees (except to those who already have cover) collective supplementary health cover in addition to basic sickness insurance provided by social security scheme.
This does not include private individuals employing domestic staff.
Some employees on short-term contracts may be exempted from joining the collective scheme and receive a health payment (‘versement santé’) from their employer.
You can consult your rights on-line at service-public.fr.
A providence scheme is a form of social protection in addition to the compulsory scheme. It provides you with protection against the risks connected with death, inability to work, invalidity, and dependence.
You must join a providence fund if:
- You recruit a managerial employee (‘cadre’);
- Required by collective agreement (‘convention collective’) valid in the branch of your activity.
To find out which collective agreement (‘convention collective’) applies to you, you can contact the DREETS by phoning 3939, or +33 173 603 939 from abroad, or consult the website at Legifrance.
Companies in the building and public works sector must register with the CIBTP in order to pay contributions in respect of paid holidays, unemployment in the event of adverse weather conditions, and contributions to the prevention of accidents on the workplace.
If you employ crew staff you must subscribe to CRPN (pension fund for crew staff) instead of Malakoff Humanis, and therefore have to affiliate at DSN to declare your social contributions.
For any information please log on to www.urssaf.fr or contact us by email at This email address is being protected from spambots. You need JavaScript enabled to view it..
The AT rate from 01/05/2025 is set at 0.76% for EESEF (risk code 511TH) and at 1.07% for VRP (risk code 511TG).
In January 1st 2025, the amount of the legally required minimum wage (SMIC) has been raised up to :
- hourly gross smic : 11,88 euros,
- gross smic, on a month basis (35 hours a week) : 1 801,80 euros.
Contributions to vocational training and the training levy
In accordance with Article L.6131-1 of the Labor Code, employers whose company does not have a place of business in France (referred to in Article L243-1-2 of the French Social Security Code) are not liable for contributions to vocational training and the training levy.
Employees living in a third-party country in the European Economic Area and Switzerland may have the status of trainee in order to undertake continuous vocational training if they are in France to follow a training course delivered by a competent body (see Article L 6531‑1 of the French labour code (‘Code du Travail’)).
In some cases they may also work a placement in a company in the group or in an undertaking with which the employer maintains business relations.
In this case, a placement agreement must be signed by the three parties:
- The trainee;
- The training establishment or employer established outside France;
- The host company in France or the training body.
In special cases, certain training centres within a group or company may be considered to have the status of a training body. For more information, please contact the DREETS.
Trainees in continuous vocational training must be registered with the general social security scheme, but only for the “accident in the workplace” risk. Responsibility for paying the corresponding contributions is incumbent on the training centre (or the host company if it fulfils this role).
The flat rate contribution for the “accident in the workplace” risk is fixed at 2.21% for 2025. It is calculated on a flat-rate basis of 1.74 euros per hour of training (personnel type code 233). More information here.
The contributions should be paid to URSSAF office to which the training company pays their contributions. If the host company pays supplementary remuneration, the paid amount is subject to contributions at the ordinary rate.
NewsFor any information please log on to www.urssaf.fr or contact us by email at This email address is being protected from spambots. You need JavaScript enabled to view it. The decree of April 29, 2025, has been published (JORF No. 0102 of April 30, 2025). It sets the AT/MP rate for EESEFs (Employment and Occupational Health and Safety Executives), risk code 511TH, at 0.76% as of May 1, 2025. For sales representatives (VRP), risk code 511TG, the rate increases to 1.07% as of May 1, 2025. Contributions to vocational training and the training levyIn accordance with Article L.6131-1 of the Labor Code, employers whose company does not have a place of business in France (referred to in Article L243-1-2 of the French Social Security Code) are not liable for contributions to vocational training and the training levy. |
You are a non-French undertaking with no establishment in France and employing one or more employees in France.
You are a non-French national employing domestic or private staff in France.
These employees must be registered with the French social security scheme and you must finance their social protection by declaring and paying the corresponding contributions.
The Urssaf Foreign Companies Service is your contact for handling your administrative procedures.
The Urssaf Foreign Companies Service fulfils the same role as the CFE and collects social contributions from:
- Non-French undertakings with no establishment in France which employ one or more employees in France;
- Those undertakings falling within the scope of application of Regulation EEC 883/2004 and Regulation EEC 987/2009 regarding the situation of employees with multiple activities, according to the situations regarding criteria for residence or substantial activity, including performing artistes;
- Cases where applications to maintain cover under the social scheme of the country of origin (secondment*) have been rejected as being not valid.
Companies not concerned:
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Occasional employees of intermittent entertainment workers who, as such, depend on the Guichet Unique du Spectacle Occasionnel (GUSO), which is managed by Pôle emploi services.
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Bullfighting professionals (matadors, picadors, banderilleros, etc.) who depend on URSSAF Languedoc-Roussillon.
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All employees of Monegasque companies which depend on URSSAF Provence Alpes-Côte d'Azur.
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