Pre-Employment Declaration (PED)

Allows you to declare the recruitment of an employee to the Urssaf or the MSA

Employer recruiting

Before each hiring (no earlier than 8 days before)

Company Service Job Title (Tese)

(optional provision of the URSSAF)

Allows you to declare a hire in a simplified way, of an employee on a fixed term, a fixed term or an apprenticeship contract

Any company covered by the general social security scheme and not engaged in an agricultural activity

No later than the 5th day of the month following the month of employment. Then pay check to use each month during the employment contract

Agricultural Service Employment Title (Tesa)

Allows the hiring of an agricultural employee on a fixed-term contract for up to 3 months, whose gross remuneration does not exceed €10,998

Agricultural employer with a workforce of no more than 20 employees with a CDI and/or a CDD

At the time of hiring or at the earliest 8 days before. Then pay check to use each month during the employment contract

Title emploi forains (TEF)

Relates to casual, unskilled jobs at a funfair, non-sedentary fair or amusement park

Bargaining employer with a maximum of 9 employees on 31 December of the previous year, and falling under NAF (or EPA) codes: 9321Z or 9329Z

When hiring. Then pay check to use each month during the employment contract

Associative Employment Check (CEA)

Allows an association that employs an employee to pay the salary and mandatory formalities

Association regardless of workforce

When hiring. Then pay check to use each month during the employment contract

Single window for the occasional show (Guso)

Allows you to hire a live performance employee, declare and pay social contributions

Occasional live performance organizer not primarily engaged in the operation of performance venues

When hiring an artist or entertainment technician

Nominative Social Declaration (DSN)

Allows you to report salaries and pay contributions

Includes the following statements:

- Urssaf and BR/DUCS)

- Dematerialized employer attestation (EDA)

- Daily Allowance Declaration (DSIJ)

- for the intermittents of the show

- Multicard VRP Compensation Reporting

- Declaration of Disabled Workers (DOETH)

Any employer (except those fulfilling the DADS-U)

Monthly 

In the month following the period of paid employment:

- No later than the 5th of the month if 50 or more employees

- Not later than the 15th of the month in other cases

Monthly Employer Attestation (MEA)

Allows you to declare the work performance of an intermittent performer

Employer licensed as a performance entrepreneur

Before the 15th of the month following payment of the remuneration

Payroll tax

Shall be calculated on the remuneration paid during the year by application of a progressive scale

Employer not subject to value added tax (VAT). Example: higher education institution

Periodicity (monthly, quarterly ) determined by the amount paid in the previous year

Single contribution to vocational training (MFF)

Relates to the obligation to finance the continuing training of company staff and jobseekers

Any employer

As of February 2022, the employer reports and settles the PSC in DSN each month

Learning tax

Provides funding for the development of technological and vocational training

Any employer

Monthly reporting at the DSN

For companies of - of 11 employees :

· Deposit of 40% before 15 september 2021

·Balance before 1^er March 2022.

For other companies :

· Deposit of 60%  before 1^er march 2021

· Deposit of 38%  before 15 september 2021

· Balance and regularization before 1^er march 2022

Annual Social Data Declaration (DADS-U) and summary table (TR)

Summarizes at the end of the year the gross earnings of each employee, on which the employer's and employee's contributions and the apprenticeship tax are paid

1. Employer reporting out-of-scope DSN populations
   Examples: fishermen, dockers, officials on secondment to a private establishment.
2. Institution unable to transmit data from complementary bodies (CBs) in the DSN

Before 31 January of year N+1 for data of year N

Learning tax

Provides funding for the development of technological and vocational training

Any employer

Annual statement at the DADS-U for employers not covered by the DSN.

For companies of - of 11 employees :

· Deposit of 40% before 15 september 2021

·Balance before 1^er March 2022.

For other companies :

· Deposit of 60%  before 1^er march 2021

· Deposit of 38%  before 15 september 2021

· Balance and regularization before 1^ermarch 2022

Social contribution of solidarity of businesses (C3S)

Allows the financing of social protection for self-employed and non-agricultural workers (craftsmen, traders, etc.)

Company with a minimum turnover €19 million

No later than 15 May each year

Employer Participation in the Construction Effort (CEP)

Allows reporting of direct investment in employee housing

(1% dwelling)

Employer of 50 or more employees

Annual reporting in the NSD. Beginning of February of year n+1 or within 60 days of cessation of activity

Payroll tax

Shall be calculated on the remuneration paid during the year by application of a progressive scale

Employer not subject to value added tax (VAT). Example: higher education institution

Periodicity (annual) determined by the amount paid in the previous year

Work stoppage due to sickness of the employee

The employer establishes the employee's salary certificate as soon as possible via net-company .fr or by post by sending the "salary certificate for payment of daily allowances" to the primary health insurance fund (CPAM)

Any employer

As soon as possible.

Resumption of work shall be reported in the registered social declaration (DSN) monthly.

Declaration of work stoppage and request for reimbursement in bad weather (BTP bad weather leave)

In the event of stoppage of work or partial unemployment due to bad weather, allows partial reimbursement of compensation paid to employees

Employer in the construction sector: public works, plumbing, roofing, civil engineering buildings, construction, demolition, etc.

Within one month of the resumption of construction

Accident at work Statement by

The employer makes the online declaration of the accident at work or traveling on net company which is transmitted to the primary health insurance fund (CPAM)

Employer where one of the employees is the victim of an accident at work or while traveling from home to work

Within 48 hours (excluding Sundays and public holidays)