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Salary Portage

Verified 11 September 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Wage carry is a tripartite contractual relationship in which an employee carried from a wage carry undertaking performs a service on behalf of client undertakings. On the one hand, a contract of employment is established between the worn employee and the wage-carrying undertaking. On the other hand, a commercial contract is established between the wage carrier and the client company.

Employee carried

Anyone with the expertise, the qualification and the autonomy to search for his clients can be an employee.

He must have at least a level 5 (Bac +2) professional qualification or significant experience of at least 3 years in the same sector of activity.

The worn employee must negotiate the conditions of performance of his service and fix the price with the client company. The choice of the wage carrier company belongs to him.

It provides a service to the client company and reports on its activities to the carrier company at least once a month.

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Fixed-term contract of employment

It is concluded for the performance of a service in a client company.

The provisions of the Labor Code relating to the trial period, compensatory leave with pay, early termination conditions and termination indemnity shall apply.

It can be specific term, renewable 2 times. The conditions of renewal are stipulated in the contract or are the subject of an amendment submitted to the employee before the term originally planned.

It may also be imprecise when the term of the object for which it was concluded is not known. In this case, it must provide for a minimum duration and have for the end the realization of the object.

The maximum total duration of the contract may not exceed 18 months, including renewal.

In addition to the words "fixed-term contract of employment", the contract must include clauses on the relationship between the wage-bearing undertaking and the wage-bearing employee ::

  • Term date (and renewal clause when it has a specific term)
  • Method of calculation and payment of remuneration, business allowance, social and tax charges, management fees and, where applicable, professional fees
  • Deduction of business expenses
  • Description of the skills, qualifications and areas of expertise of the worn employee
  • Duration of the trial period
  • Method of acquiring, taking and paying leave with pay
  • Name and address of the supplementary pension fund and the pension organization to which the wage-carrying undertaking is subject
  • Periodicity of the establishment by the employee of reports of activity
  • Identity of the financial guarantor of the wage-carrying undertaking

The contract must also include clauses on the performance of the provision of wage-bearing services ::

  • Client company identity and address
  • Description of the object of the service and its conditions of performance by the employee carried
  • Duration of service
  • Minimum duration of the service and the nature of the event (or outcome determining termination of contract)
  • Price of the benefit agreed between the employee and the client company (remuneration, business allowance, social and tax levies, management and professional expenses)
  • Liability of the client company with regard to the conditions of performance of the employee's work (health, safety, duration of work, during the performance of his service)
  • Nature of personal protective equipment provided by the client company
  • The identity of the insurer and the insurance number guaranteeing civil liability for the employee in the event of damage caused in the client company.

The term of the contract may be postponed, by agreement between the wage carrier and the worn employee, for a maximum period of 3 months.

The contract must be transmitted to the employee carried at the latest within 2 business days following its conclusion.

Employment contract for indeterminate wage carriage

It is concluded for the performance of a service in one or more client companies.

Most of the CDI rules shall apply to an open-ended contract of carriage, subject to certain specificities.

In addition to the words "indeterminate contract of employment", the written contract must contain the following information:

  • Method of calculation and payment of remuneration, business allowance, social and tax charges, management fees and, where applicable, professional fees (method applied to the price of each benefit)
  • Deduction of business expenses
  • Description of the skills, qualifications and areas of expertise of the worn employee
  • Method of acquiring, taking and paying leave with pay 
  • Duration of the trial period
  • Name and address of the supplementary pension fund and the pension organization to which the wage-carrying undertaking is subject
  • Periodicity of the establishment by the employee of reports of activity
  • Identity of the financial guarantor of the wage-carrying undertaking

Periods without benefit from a client company are not remunerated.

Warning  

the wage carry must not be confused with the labor loan between enterprises, or temporary employment contract (interim).

A worn employee who has less than 3 years of seniority in the activity in wage portage falls under the classification of technicians, masters officers (or assimilated) or executives.

A worn employee who has at least 3 years of seniority in the activity in a salary cell is classified in the framework classification.

The employee brought to the package day regardless of the seniority in the activity in wage bearing falls within the framework classification.

Total gross minimum monthly remuneration may not be less than €2,517.13..

This minimum gross income is defined as a day or a half day if the employee's working hours are expressed in days. It is calculated in relation to the hourly social security ceiling if the employee's working time is calculated in hours.

It is broken down as follows:

  • A guaranteed monthly wage paid during the period worked equal to:
    • 70% of this ceiling for an employee carried on a junior basis without a fixed day, or €2,288.30,
    • 75% of this ceiling for an employee carried senior outside the fixed days, or €2,451.75,
    • 85% of this ceiling for an employee carried in flat-rate days, or €2,778.65..

    This minimum wage includes the basic salary, paid leave allowances and business allowance 5% ..
  • A financial reserve to finance inter-mission periods equal to:
    • 10% the basic salary of the last mission for employees on indefinite contracts paid into the employment account,
    • the precarious allowance for employees on fixed-term contracts paid at the end of the contract.

FYI  

periods without a benefit from a client company are not remunerated.

In the wage-carrying undertaking, the seniority of the worn employee shall be calculated by totaling the periods during which he has performed benefits.

For professional elections, the required length of service is 3 months to be an elector and 6 months to be eligible.

It is measured by the number of years spent during the 12 months preceding the election for the electorate and the 18 months for eligibility.

Each month, the wage-carrying undertaking must inform the employee of the items in the account:

  • Payment made by the client company to the carrier company for the performance of its service
  • Management charge detail
  • Business Expenses
  • Social and tax levies
  • Net remuneration
  • Amount of the allowance

The wage-carrying undertaking shall be responsible for the obligations relating to occupational medicine (information and prevention visit, periodic visits, etc.).

Wage earners receive unemployment insurance. Moreover, it is possible to accumulate Return to Work Allowance (RTA) with income from a major activity.

Carrier

The carry-on undertaking must carry out this activity exclusively. Only a wage-carrying undertaking may conclude contracts of employment in wage-carrying.

It is remunerated by management fees (implementation of the porting agreement, the contract of performance, invoicing for example).

It must draw up a contract of employment with the employee carried and complete the formalities connected with it: hiring, remuneration social security contributions..

It must open and manage an activity account for the employee being carried.

She ensures the adaptation to the employee's job and checks his skills to develop his professional project.

It undertakes on behalf of the employee who is insured with professional liability insurance.

Warning  

the carrier undertaking which has concluded a contract of employment with the worn employee must not provide him with work.

She must first have made a declaration of activity to the labor inspectorate. The declaration shall contain the following information:

  • Operation envisaged (establishment of a wage-bearing undertaking, opening of a branch, agency or branch office, relocation of headquarters or cessation of activities)
  • Name, registered office and legal character of the undertaking
  • If necessary, location of the branch, agency or office
  • Effective date of the proposed transaction
  • Name, given names, domicile and nationality of the managers of the undertaking (branch, agency or office)
  • Designation of the body to which the wage-carrying undertaking pays the social security contributions and its employer number
  • Geographical and professional areas in which the company intends to support its employees
  • Number of permanent employees that the company employs, or intends to employ, to operate its own services

Prior notification shall be made in 2 copies by registered letter with acknowledgement of receipt.

It shall be sent to the labor inspectorate responsible for the head office of the undertaking, the branch, the agency or the associated office scheduled to be opened.

Any modification must be notified under the same conditions.

Warning  

the undertaking carrying on his trade may not carry on his activity until he has received a visa from the labor inspector, or after the expiry of a period of 15 days in case of absence of a visa.

The carrier must also show proof of financial guarantee for the payment of the wage of the wage-earner carried and the payment of social contributions, in the event of default on his part.

The amount of such security shall be at least equal to 10% of the previous year's wage bill, but not less than 2 times the value of the annual social security ceiling.

Each month, the wage-carrying undertaking must inform the employee of the items in the account:

  • Payment made by the client company to the carrier company for the performance of its service
  • Management charge detail
  • Business Expenses
  • Social and tax levies
  • Net remuneration
  • Amount of the allowance

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Fixed-term contract of employment

It is concluded for the performance of a service in a client company.

The provisions of the Labor Code relating to the trial period, compensatory leave with pay, early termination conditions and termination indemnity shall apply.

It can be specific term, renewable 2 times. The conditions of renewal are stipulated in the contract or are the subject of an amendment submitted to the employee before the term originally planned.

It may also be imprecise when the term of the object for which it was concluded is not known. In this case, it must provide for a minimum duration and have for the end the realization of the object.

The maximum total duration of the contract may not exceed 18 months, including renewal.

In addition to the words "fixed-term contract of employment", the contract must include clauses on the relationship between the wage-bearing undertaking and the wage-bearing employee ::

  • Term date (and renewal clause when it has a specific term)
  • Method of calculation and payment of remuneration, business allowance, social and tax charges, management fees and, where applicable, professional fees
  • Deduction of business expenses
  • Description of the skills, qualifications and areas of expertise of the worn employee
  • Duration of the trial period
  • Method of acquiring, taking and paying leave with pay
  • Name and address of the supplementary pension fund and the pension organization to which the wage-carrying undertaking is subject
  • Periodicity of the establishment by the employee of reports of activity
  • Identity of the financial guarantor of the wage-carrying undertaking

The contract must also include clauses on the performance of the provision of wage-bearing services ::

  • Client company identity and address
  • Description of the object of the service and its conditions of performance by the employee carried
  • Duration of service
  • Minimum duration of the service and the nature of the event (or outcome determining termination of contract)
  • Price of the benefit agreed between the employee and the client company (remuneration, business allowance, social and tax levies, management and professional expenses)
  • Liability of the client company with regard to the conditions of performance of the employee's work (health, safety, duration of work, during the performance of his service)
  • Nature of personal protective equipment provided by the client company
  • The identity of the insurer and the insurance number guaranteeing civil liability for the employee in the event of damage caused in the client company.

The term of the contract may be postponed, by agreement between the wage carrier and the worn employee, for a maximum period of 3 months.

The contract must be transmitted to the employee carried at the latest within 2 business days following its conclusion.

Employment contract for indeterminate wage carriage

It is concluded for the performance of a service in one or more client companies.

Most of the CDI rules shall apply to an open-ended contract of carriage, subject to certain specificities.

In addition to the words "indeterminate contract of employment", the written contract must contain the following information:

  • Method of calculation and payment of remuneration, business allowance, social and tax charges, management fees and, where applicable, professional fees (method applied to the price of each benefit)
  • Deduction of business expenses
  • Description of the skills, qualifications and areas of expertise of the worn employee
  • Method of acquiring, taking and paying leave with pay 
  • Duration of the trial period
  • Name and address of the supplementary pension fund and the pension organization to which the wage-carrying undertaking is subject
  • Periodicity of the establishment by the employee of reports of activity
  • Identity of the financial guarantor of the wage-carrying undertaking

Periods without benefit from a client company are not remunerated.

Warning  

the wage carry must not be confused with the labor loan between enterprises, or temporary employment contract (interim).

A commercial contract for the provision of services must be concluded in writing between the carrier company and the client company, not later than business days after the beginning of the service. It includes the essential elements of the negotiation of the benefit between the employee and the client company.

A copy of this contract shall be sent by the carrier undertaking to the employee brought within the same period.

It shall indicate:

  • Identity, skills, qualifications and areas of expertise of the employee
  • Description of the service and its conditions of performance by the employee carried
  • Date of the end of the benefit and, where appropriate, the minimum duration of the benefit where the term is uncertain and linked to the performance of the benefit
  • Price of the service agreed between the employee and the client company
  • Liability of the client company on the conditions of performance of the employee's work (e.g. health, safety, working hours)
  • Nature of personal protective equipment made available by the client company
  • Identity of the financial guarantor of the wage-carrying undertaking
  • Identity of the insurer and the insurance number guaranteeing civil liability on behalf of the employee in the event of damage during the performance of the service

Breaking the commercial contract for the provision of wage portage does not entail breaking the employee's employment contract.

FYI  

the employer shall make available to the Social and Economic Committee (SSC) information relating in particular to the use of contracts with a wage-carrying undertaking.

Non-compliance with the rules of the wage carrier by the wage carrier undertaking

Facts

Sanctions

Exercise of the activity of wage bearing:

- Non-compliance with the conditions for the exercise of the activity of wage-bearing

- Lack of prior declaration of the activity or financial guarantee

- For an undertaking other than a wage-bearing undertaking, conclusion of a contract of employment in wage-bearing without fulfilling the conditions for carrying on that activity

€3750 fine

Obligations in respect of the employee:

- Absence of employment contract

- Do not transmit the employment contract to the employee carried within 2 working days of his conclusion

- Entering into a contract of employment in wage portage for a service activity to the person or without the obligatory indications

- Entering into a fixed-term contract of employment without a specific term or without a minimum term for indefinite terms

- Non-compliance with the maximum terms of fixed-term contracts

- Lack of establishment and management of the activity account

- Non-compliance with obligations relating to occupational health

€3750 fine

Relationships with the client company:

- Failure to conclude a commercial contract within 2 working days of the beginning of the service or failure to transmit a copy to the employee within the same period

- Non-compliance with the mandatory particulars of the commercial contract

€3750 fine

Recidivism is punished by 6 months of imprisonment and €7500 fine.

The judge may order a prohibition to engage in the activity of wage-bearing for a period of 2 to 10 years.

Ignoring this prohibition is punishable by 6 months of imprisonment and €6000 fine.

Client Enterprise

The client company may use salary portage for occasional tasks not falling within its normal and permanent activity.

It can also use salary portage for a one-time service requiring expertise that it does not have.

The purpose of the benefit cannot be to replace a striking employee or to have certain particularly dangerous jobs performed.

The client company negotiates the price and the nature of the service with the worn employee.

It shall pay the carrier the price of the service.

The benefit period is limited to 3 years (36 months).

Warning  

it is forbidden to carry out in salary portage services to the person (child care, housework, school support, gardening at home...).

A commercial contract for the provision of services must be concluded in writing between the carrier company and the client company, not later than business days after the beginning of the service. It includes the essential elements of the negotiation of the benefit between the employee and the client company.

A copy of this contract shall be sent by the carrier undertaking to the employee brought within the same period.

It shall indicate:

  • Identity, skills, qualifications and areas of expertise of the employee
  • Description of the service and its conditions of performance by the employee carried
  • Date of the end of the benefit and, where appropriate, the minimum duration of the benefit where the term is uncertain and linked to the performance of the benefit
  • Price of the service agreed between the employee and the client company
  • Liability of the client company on the conditions of performance of the employee's work (e.g. health, safety, working hours)
  • Nature of personal protective equipment made available by the client company
  • Identity of the financial guarantor of the wage-carrying undertaking
  • Identity of the insurer and the insurance number guaranteeing civil liability on behalf of the employee in the event of damage during the performance of the service

Breaking the commercial contract for the provision of wage portage does not entail breaking the employee's employment contract.

FYI  

the employer shall make available to the Social and Economic Committee (SSC) information relating in particular to the use of contracts with a wage-carrying undertaking.

€3750 a fine shall be paid in the following cases:

  • Recourse to an employee taken outside the authorized cases and conditions
  • Failure to conclude a commercial contract with the wage-carrying undertaking to provide a wage-carrying service within 2 working days of the commencement of the service
  • Non-compliance with mandatory commercial contract information

Recidivism is punished by 6 months of imprisonment and €7500 fine.

Ignoring this prohibition is punishable by 6 months of imprisonment and €6000 fine.

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