What are the headcount thresholds for social declarations?
Verified 28 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
The social obligations towards employees and social declarations depend on the number of employees in the company. The social contributions and their rate also vary according to staffing thresholds. The main workforce thresholds are: 11, 20, 50, and then over 200 employees.
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Between 1 and 10 employees
Social obligations towards your employees
Please note
If use, an agreement or a collective agreement favors the existence of staff representatives, even below the number of 11 employees, this is allowed.
The Single Occupational Risk Assessment Document (DUERP) must be made available to employees.
Social Declarations
The following social declarations must be made:
- 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
Please note
If less than 25 employees wish to take their meal in their workplace, the employer must make a statement to permit this normally prohibited practice regardless of the size of the company.
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 employees
The Single Occupational Risk Assessment Document (DUERP) must be made available to employees.
If the threshold of 11 employees is reached for 12 consecutive months, the company must set up a Social and Economic Committee (ESC).
Please note
Even if the writing of a rules and regulations is compulsory only from 50 employees, it is possible to set up one for a smaller staff.
Social Declarations
The following social declarations must be made:
- Nominative Social Declaration (DSN) every month
- Declaration of beneficiaries of the obligation to employ disabled workers (DOETH) on a monthly basis, integrated into the NSD, regardless of the number of workers with disabilities
Please note
If less than 25 employees wish to take their meal in their workplace, the employer must make a statement to permit this normally prohibited practice regardless of the size of the company.
Contributions and contributions
The employer is subject to the following social contributions:
- Contribution to vocational training (MFF) at the rate of 1% after 5 consecutive years with 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 5 consecutive years with a workforce of 11 or more employees, then paid at a reduced and progressive rate for 3 years
- Social Package
Please note
The participation (wage savings and profit share) is obligatory for companies between 11 and 49 employees who meet certain criteria. For more information, you can consult our page on participation.
Between 20 and 49 employees
Social obligations towards employees
The Single Occupational Risk Assessment Document (DUERP) must be made available to employees.
The company must have a Social and Economic Committee (ESC).
Social Declarations
The following social declarations must be made:
- 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
Please note
If less than 25 employees wish to take their meal in their workplace, the employer must make a statement to permit this normally prohibited practice regardless of the size of the company.
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%
- 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
Please note
The participation (wage savings and profit share) is obligatory for companies between 11 and 49 employees who meet certain criteria. For more information, you can consult our page on participation.
Between 50 and 199 employees
Social obligations towards employees
The obligations are as follows:
- Establish a rules and regulations (if 50 employees are employed for 12 consecutive months)
- Set up a dining room
- Set up a Social and Economic Committee (ESC) by establishment
- Make available to employees on Single Occupational Risk Assessment Document (DUERP)
Social Declarations
The following social declarations must be made:
- 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%
- Transport Mobility Payment
- Social Package
FYI
The participation, i.e. a wage savings plan which allows each employee to receive a share of the company's profits, is compulsory from 50 employees who have been employed for five consecutive years. You can consult the page dedicated to participation.
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
The following social declarations must be made:
- 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%
- Transport Mobility Payment
- Social Package
- Apprenticeship tax and, from 250 employees, the Additional Contribution to Apprenticeship (CSA) may be added according to certain criteria.
FYI
The apprentices, the temporary workers, the employees in continuing training and employees in CSD: titleContent who are hired for a replacement (maternity leave, parental leave, adoption leave, or an absent employee) are excluded from the statement of staff.
Statement and declaration of the number of staff of a company
Social Package
For the calculation of staff numbers
Rules and regulations
More favorable provisions in collective labor agreements and agreements (in particular for staff representatives below 11 employees in the company)
Dedicated bank account for funds received by the issuer employer of restaurant securities, end of obligation: Art. L3262-2
Restoration of employees and derogation for the installation of a catering area in work premises (Article R4228-23)