Salary Portage
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Wage portage is a tripartite contractual relationship. An employee who is taken over enters into an employment contract with a pay carry-over company and performs a service on behalf of a client company.
What are the conditions of employment of the worn employee? What is the salary of the worn employee? What are the obligations of the carrier company and the obligations of the client company?
We're doing an update on the regulations.
The information differs according to the specific situations of the companies or of the employee covered.
Employee supported
Anyone with the expertise, qualification and autonomy to seek customers can be a high-profile employee.
The employee must have at least a level 5 professional qualification (Bac +2) or significant experience of at least 3 years in the same sector of activity.
The employee must negotiate the conditions of performance of his service and fix the price with the client company.
The choice of the company of salary carry-over is his.
It provides a service to the client company and reports its activity to the porting business at least once a month.
The information differs depending on the type of contract:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Fixed-term contract of employment
CSD Information
The contract is concluded for the performance of a service in a client company.
The provisions of the Labor Code concerning trial period, compensatory leave with pay, the conditions of early termination and termination indemnity shall apply.
The contract may be for a specific term. It can be renewed twice.
The terms of renewal are stipulated in the contract or are subject to a agreeable submitted to the employee before the original scheduled term.
The contract may also have an imprecise term if 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 the realization of the object as its end point.
The maximum total duration of the contract may not exceed 18 months, including renewal.
The term of the contract may be postponed, by agreement between the company of salary carry-over and the employee carried over, for a maximum period of 3 months.
The contract must be transmitted to the employee carried at the latest within 2 working days according to its conclusion.
In addition to the words ‘fixed-term pay-carry contract’, the contract must contain clauses on the relationship between the company of salary carry and the employee carried.
Clauses on the relationship between the company of salary carry and the employee carried
- Term date (and renewal clause where it includes a specific term)
- Method of calculation and payment of remuneration, the business contribution allowance, social security and tax charges, management fees and, where applicable, professional expenses
- Method of deduction of business expenses
- Description of the skills, qualifications and areas of expertise of the employee being carried
- Duration of the trial period
- Method of accruing, taking and paying leave with pay
- Name and address of the supplementary pension fund and the provident society to which the pay-carry company belongs
- Periodicity of the establishment by the worn employee of activity reports
- Identity of the financial guarantor of the salary-bearing company
Clauses on the performance of the provision of pay carry-over service
- Client company identity and address
- Description of the purpose of the service and its conditions of performance by the employee carried
- Duration of the service
- Minimum duration of the service and the nature of the event (or result determining the termination of the contract)
- Price of the service agreed between the employee and the client company (remuneration, business contribution allowance, social and tax levies, management and professional expenses)
- Responsibility of the client company regarding the conditions of performance of the work of the employee carried out (health, safety, duration of work, during the performance of his work)
- Nature of personal protective equipment provided by the client company
- Identity of the insurer and the insurance number guaranteeing the civil liability taken out for the employee carried in case of damage caused in the client company
Indefinite-term contract of employment
It is concluded for the performance of a service in one or more client companies.
Most of the CDI rules shall apply, subject to certain specificities.
In addition to the words ‘contract of employment on indefinite salary portage’, the written contract must contain the following information:
- Method of calculation and payment of remuneration, contribution allowance, social security and tax charges, management fees and, possibly, professional fees (method applied to the price of each service)
- Method of deduction of business expenses
- Description of the skills, qualifications and areas of expertise of the employee being carried
- Method of accruing, taking and paying leave with pay
- Duration of the trial period
- Name and address of the supplementary pension fund and the provident society to which the pay-carry company belongs
- Periodicity of the establishment by the worn employee of activity reports
- Identity of the financial guarantor of the salary-bearing company
Periods without benefits with a client company are not paid.
Warning
salary portage should not be confused with inter-company labor loan, or with a temporary employment contract (interim).
The classification of the employee differs according to his seniority or status.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Employee with less than 3 years' seniority in the activity of pay carry
The employee is classified as a technician, master (or similar) or executive.
Employee with 3 or more years of service in the activity of salary-bearing
The employee falls under the framework classification.
Employee taken to the daily package
The employee falls under the framework classification, regardless of the length of service in the activity of salary-bearing.
The total gross minimum monthly remuneration may not be less than €2,517.13.
This minimum gross income is defined in days or half-days if the duration of work of the supported employee is expressed in days.
It is calculated in relation to the hourly ceiling of social security if the working hours of the extended employee are calculated in hours.
It is broken down as follows:
- A guaranteed monthly salary paid during the periods worked equal to:
- 70% of this ceiling for a junior employee without a day package, or €2,288.30
- 75% of this ceiling for a senior employee who is not covered by the day flat-rate, or €2,451.75
- 85% of this ceiling for an employee taken as a lump sum days, or €2,778.65
This minimum wage incorporates the basic wage, the paid leave allowance and the business contribution premium of 5% . - A financial reserve to finance inter-mission periods equal to:
- 10% of the last assignment's base salary for employees on open-ended contracts transferred to the activity account
- or a precarious allowance for fixed-term employees paid at the end of the contract
FYI
periods without work performed with a client company are not remunerated.
In the company of salary carry-over, the length of service of the employee carried over is calculated by totaling the periods during which he has performed work.
For professional elections, the seniority required is 3 months to be a voter and 6 months to be eligible.
It is determined by reference to the services performed during the 12 months preceding the election for the electorate and the 18 months for eligibility.
Each month, the employee must be informed by the salary carry company of the details on the account:
- Payment made by the client company to the carrier company for the performance of its service
- Management fee detail
- Business Expenses
- Social and fiscal levies
- Net remuneration
- Amount of the business contribution allowance
An eligible employee may benefit from various vocational training schemes.
These include:
- Out-of-hours training within 240 hours
- Validation of experience acquired (VAE)
- Skills assessment
- Personal Training Account
The company of salary carry is responsible for the obligations concerning the occupational medicine (information and prevention visit, periodic visits, etc.).
Wage earners are covered by unemployment insurance.
Moreover, it is possible to accumulate Return to Employment Assistance (RWA) with income from a broad-based activity.
carry company
The carrier company must carry out this activity exclusively.
Only a pay-carry company can enter into pay-carry contracts.
It is remunerated by management costs (implementation of the porting agreement, the service contract, invoicing for example).
It must draw up an employment contract with the employee covered and carry out the formalities connected with it: hiring, remuneration, payment of social security contributions.
It must open and manage an activity account for the employee being carried.
It ensures the adaptation to the employee's work position and verifies his skills to develop his professional project.
It shall take out professional indemnity insurance on behalf of the employed person.
Warning
the portage company which has concluded an employment contract with the portage employee must not provide him with work.
The carrier company must first have made a declaration of activity to the labor inspectorate.
This declaration shall contain the following particulars:
- Proposed operation (creation of a salary transfer company, opening of a branch, agency or ancillary office, relocation of the head office or cessation of activity)
- Name, seat and legal status of the company
- If necessary, location of branch, agency or ancillary office
- Effective date of the proposed transaction
- Name, forenames, domicile and nationality of the managers of the company (branch, agency or ancillary office)
- Designation of the body to which the company making the transfer pays the social security contributions + its employer number
- Geographical and professional fields in which the company intends to carry its employees
- Number of permanent employees the company employs, or plans to employ, to operate its own services
The prior declaration shall be made in two copies by registered letter with acknowledgement of receipt.
It shall be sent to the labor inspectorate responsible for the head office of the company, branch, agency or ancillary office which is to be opened.
Any change must be notified under the same conditions.
Warning
The company of salary transfer may not carry out its activity until it has received the visa of the labor inspectorate, or after a period of 15 days in the case of absence of a visa.
The carrying company must also justify a financial security for the payment of the salary of the employee covered 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 wage bill of the previous year, but not less than twice the value of the annual ceiling on social security.
Each month, the employee must be informed by the salary carry company of the details on the account:
- Payment made by the client company to the carrier company for the performance of its service
- Management fee detail
- Business Expenses
- Social and fiscal levies
- Net remuneration
- Amount of the business contribution allowance
The information differs depending on the type of contract:
Répondez aux questions successives et les réponses s’afficheront automatiquement
Fixed-term contract of employment
CSD Information
The contract is concluded for the performance of a service in a client company.
The provisions of the Labor Code concerning trial period, compensatory leave with pay, the conditions of early termination and termination indemnity shall apply.
The contract may be for a specific term. It can be renewed twice.
The terms of renewal are stipulated in the contract or are subject to a agreeable submitted to the employee before the original scheduled term.
The contract may also have an imprecise term if 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 the realization of the object as its end point.
The maximum total duration of the contract may not exceed 18 months, including renewal.
The term of the contract may be postponed, by agreement between the company of salary carry-over and the employee carried over, for a maximum period of 3 months.
The contract must be transmitted to the employee carried at the latest within 2 working days according to its conclusion.
In addition to the words ‘fixed-term pay-carry contract’, the contract must contain clauses on the relationship between the company of salary carry and the employee carried.
Clauses on the relationship between the company of salary carry and the employee carried
- Term date (and renewal clause where it includes a specific term)
- Method of calculation and payment of remuneration, the business contribution allowance, social security and tax charges, management fees and, where applicable, professional expenses
- Method of deduction of business expenses
- Description of the skills, qualifications and areas of expertise of the employee being carried
- Duration of the trial period
- Method of accruing, taking and paying leave with pay
- Name and address of the supplementary pension fund and the provident society to which the pay-carry company belongs
- Periodicity of the establishment by the worn employee of activity reports
- Identity of the financial guarantor of the salary-bearing company
Clauses on the performance of the provision of pay carry-over service
- Client company identity and address
- Description of the purpose of the service and its conditions of performance by the employee carried
- Duration of the service
- Minimum duration of the service and the nature of the event (or result determining the termination of the contract)
- Price of the service agreed between the employee and the client company (remuneration, business contribution allowance, social and tax levies, management and professional expenses)
- Responsibility of the client company regarding the conditions of performance of the work of the employee carried out (health, safety, duration of work, during the performance of his work)
- Nature of personal protective equipment provided by the client company
- Identity of the insurer and the insurance number guaranteeing the civil liability taken out for the employee carried in case of damage caused in the client company
Indefinite-term contract of employment
It is concluded for the performance of a service in one or more client companies.
Most of the CDI rules shall apply, subject to certain specificities.
In addition to the words ‘contract of employment on indefinite salary portage’, the written contract must contain the following information:
- Method of calculation and payment of remuneration, contribution allowance, social security and tax charges, management fees and, possibly, professional fees (method applied to the price of each service)
- Method of deduction of business expenses
- Description of the skills, qualifications and areas of expertise of the employee being carried
- Method of accruing, taking and paying leave with pay
- Duration of the trial period
- Name and address of the supplementary pension fund and the provident society to which the pay-carry company belongs
- Periodicity of the establishment by the worn employee of activity reports
- Identity of the financial guarantor of the salary-bearing company
Periods without benefits with a client company are not paid.
Warning
salary portage should not be confused with inter-company labor loan, or with a temporary employment contract (interim).
A commercial service contract must be concluded in writing between the carrier business and the client company, at the latest within 2 working days after the start of the service.
The contract covers the main elements of the negotiation of the service between the employee carried and the client company.
A copy of this contract shall be sent by the company of portage to the employee carried within the same period.
The contract shall contain the following particulars:
- Identity, skills, qualifications and areas of expertise of the worn employee
- Description of the service and its conditions of performance by the employee carried
- Date of termination of the service and, where appropriate, the minimum duration of the service where the term is uncertain and linked to the performance of the service
- Price of the service agreed between the worn employee and the client company
- Responsibility of the client company on the conditions of performance of the work of the employee carried out (health, safety, working hours for example)
- Nature of personal protective equipment made available by the client company
- Identity of the financial guarantor of the salary-bearing company
- Identity of the insurer and the insurance number guaranteeing civil liability on behalf of the employee carried in case of damage during the performance of the service
The termination of the commercial contract for the provision of salary portage shall not result in the termination of the employee's employment contract.
FYI
the employer must make available to the Social and Economic Committee (ESC) information relating in particular to the use of contracts with a pay carry-over company.
Facts | Sanctions |
|---|---|
Exercise of the activity of salary carry-over: | €3,750 fine |
Obligations towards the employee carried: | €3,750 fine |
Relationship with client company: | €3,750 fine |
Recidivism is punishable by 6 months of imprisonment and €7,500 of fine.
The judge may order a ban on carrying on the activity of salary-bearing for a period of 2 to 10 years.
Failure to comply with this prohibition shall be punishable by 6 months of imprisonment and €6,000 of fine.
client company
The client company may use pay carry-over for occasional tasks outside its regular and permanent activity.
It can also use the salary portage for a one-time benefit that requires expertise that it does not have.
The purpose of the benefit may not be to replace a striking employee or to have certain particularly dangerous work carried out.
The client company negotiates the price and the nature of the service with the employee carried.
It pays the carrier company the price of the service.
The duration of the benefit is limited to 3 years (36 months).
Warning
it is forbidden to provide services to the person (childcare, housework, school support, gardening in a private home...).
A commercial service contract must be concluded in writing between the carrier business and the client company, at the latest within 2 working days after the start of the service.
The contract covers the main elements of the negotiation of the service between the employee carried and the client company.
A copy of this contract shall be sent by the company of portage to the employee carried within the same period.
The contract shall contain the following particulars:
- Identity, skills, qualifications and areas of expertise of the worn employee
- Description of the service and its conditions of performance by the employee carried
- Date of termination of the service and, where appropriate, the minimum duration of the service where the term is uncertain and linked to the performance of the service
- Price of the service agreed between the worn employee and the client company
- Responsibility of the client company on the conditions of performance of the work of the employee carried out (health, safety, working hours for example)
- Nature of personal protective equipment made available by the client company
- Identity of the financial guarantor of the salary-bearing company
- Identity of the insurer and the insurance number guaranteeing civil liability on behalf of the employee carried in case of damage during the performance of the service
The termination of the commercial contract for the provision of salary portage shall not result in the termination of the employee's employment contract.
FYI
the employer must make available to the Social and Economic Committee (ESC) information relating in particular to the use of contracts with a pay carry-over company.
€3,750 fines are payable in the following cases:
- Recourse to an employee brought outside authorized cases and conditions
- Failure to enter into a commercial contract for the provision of a salary carry within 2 working days of the start of the service with the company of salary carry
- Non-compliance with the mandatory particulars of the commercial contract
Recidivism is punishable by 6 months of imprisonment and €7,500 of fine.
Failure to comply with this prohibition shall be punishable by 6 months of imprisonment and €6,000 of fine.
Who can help me?
The public service accompanying companies
Do you have a project, a difficulty, a question of daily life?
Simple and free - you will be called back within 5 days by THE advisor who can help you.
Conditions for salary carry-over
Criminal sanctions
Pay Carrying Orders
Annual consultation on company social policy, working conditions and employment
Electorate and eligibility salary portage
Collective agreement of employees' branches in salary portage
Social security ceiling for 2017
French Association for Standardization (Afnor)