What are the headcount thresholds for social declarations?
Verified 07 June 2022 - Directorate for Legal and Administrative Information (Prime Minister)
Your social obligations as an employer to your employees and statements The social factors you need to do are different depending on the size of your company. The social contributions that you must pay and their rate also vary according to some headcount thresholds.
The different thresholds The number of staff is as follows: 11, 20, 50 and 199 employees.
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Between 1 and 10 employees
Social obligations towards your employees
You must make available to your employees on Single Occupational Risk Assessment Document (DUERP).
Social Declarations
You must make the following social statements:
- Nominative Social Declaration (DSN) every month
- Declaration of Employment of Disabled Workers (formerly DOETH) every month, integrated into the NSD regardless of the size of the company and regardless of the number of workers with disabilities
Contributions and contributions
- Contribution to vocational training (MFF) at the rate of 0.55%
- Final contribution (National Housing Fund) at the rate of 0.10% on the share of earnings limited to the Social Security ceiling
11 to 19 employees
Social obligations towards your employees
You must make available to your employees on Single Occupational Risk Assessment Document (DUERP).
The company must have a Social and Economic Committee (ESC), if the threshold of 11 employees is reached for 12 consecutive months.
Social Declarations
You must make the following social statements:
- Nominative Social Declaration (DSN) every month
- Declaration of beneficiaries of the employment obligation for disabled workers (BOETH) on a monthly basis, integrated into the NSD, regardless of the number of workers with disabilities
Contributions and contributions
As an employer, you have to pay the following social contributions and contributions:
- Contribution to vocational training (MFF) at the rate of 1.00% after 5 consecutive years with a workforce of 11 or more employees
- Final contribution (National Housing Fund) at the rate of 0.10% on the share of earnings limited to the Social Security ceiling
- Transport Mobility Payment after 3 consecutive years with a workforce of 11 or more employees, then payment at a reduced and progressive rate for 3 years
- Social Package
Between 20 and 49 employees
Social obligations towards your employees
You must make available to your employees on Single Occupational Risk Assessment Document (DUERP).
The company must have a Social and Economic Committee (ESC).
Social Declarations
You must make the following social statements:
- Nominative Social Declaration (DSN) every month
- Declaration of Employment of Disabled Workers (formerly DOETH) on a monthly basis, integrated into the NSD irrespective of the number of workers with disabilities
Contributions and contributions
As an employer, you have to pay the following social contributions and contributions:
- Contribution to vocational training (MFF) at the rate of 1.00%
- Final contribution (National Housing Fund) at the rate of 0.10% on the share of earnings limited to the Social Security ceiling
- Transport Mobility Payment
- Social Package
Between 50 and 199 employees
Social obligations towards employees
The obligations are as follows:
- Establish a rules and regulations
- Develop a dining room
- Set up a Social and Economic Committee (ESC) and 1 CSE per establishment if the company has at least 2 establishments
- Make available to employees on Single Occupational Risk Assessment Document (DUERP)
Social Declarations
You must make the following social statements:
- Nominative Social Declaration (DSN) every month
- Declaration of Employment of Disabled Workers (formerly DOETH) every month, integrated into the NSD regardless of the size of the company and regardless of the number of workers with disabilities
Contributions and contributions
- Participation in the construction effort (PEEC) : called "1% housing", after 5 consecutive years with a workforce of 50 or more employees
- Contribution from the National Housing Assistance Fund (FNAL) at the rate of 0.50% on the total gross earnings after 5 consecutive years with 50 or more employees
- Contribution to vocational training (MFF) at the rate of 1.00%
- Transport Mobility Payment
- Social Package
Over 199 employees
Social obligations towards employees
The obligations are as follows:
- Establish a rules and regulations
- Develop a dining room
- Set up a Social and Economic Committee (ESC) and one CSE per establishment if the company has at least 2 establishments
- Make available to employees on Single Occupational Risk Assessment Document (DUERP)
- Provide and arrange a union room for company union representatives
Social Declarations
You must make the following social statements:
- Nominative Social Declaration (DSN) every month
- Declaration of Employment of Disabled Workers (formerly DOETH) every month, integrated into the NSD regardless of the size of the company and regardless of the number of workers with disabilities
Contributions and contributions
- Participation in the construction effort (PEEC) : called "1% dwelling"
- Contribution from the National Housing Assistance Fund (FNAL) at the rate of 0.50% on the total gross remuneration
- Contribution to vocational training (MFF) at the rate of 1.00%
- Transport Mobility Payment
- Social Package
- From 250 employees, the additional contribution to the apprenticeship tax may be added according to certain criteria.
FYI
Apprentices, temporary workers, employees in continuous training and employees on fixed-term contracts who are hired for a replacement (maternity leave, parental leave, adoption leave, or an absent employee) are excluded from the number of employees.
- Social Security Code: Article L130-1Statement and declaration of the number of staff of a company
- Decree n°2019-1586 of 31 December 2019 on employee headcount thresholds
- Decree n°2019-522 of 27 May 2019 on the mandatory declaration of employment of disabled workers
- Labor Code: Articles L1111-1 to L1111-3For the calculation of staff numbers
- Decree No. 2017-858 of 9 May 2017 on the counting and declaration of staff, recovery and calculation of social contributions and contributions
- Labor Code: Articles L3262-1 to L3262-3Dedicated bank account for funds received by the issuer employer of restaurant securities, end of obligation: Art. L3262-2
- Labor Code: Articles R4228-19 and R4228-25Restoration of employees and derogation for the installation of a catering area in work premises (Article R4228-23)
FAQ
- CSE elections in companies with 11 or more employees
- All you need to know about the social contributions of a simplified share business (SAS)
- Social and Economic Committee (ESC)
- Social Package
- Nominative Social Declaration (DSN)
- Mandatory records in the company
- Single contribution to vocational training (training contribution)
- Compulsory declaration of employment of disabled workers (DOETH)
- Mobility payment
- Employer’s contribution to the construction effort (CEIP): 1% housing
- The rates of the social package in detailUrssaf
- Contribution to the National Housing Fund (Fnal)Urssaf
- Urssaf and Agriph Guide on OETHUrssaf