Spouse of the Head of company: what are the different statutes?
Verified 01 January 2023 - Directorate for Legal and Administrative Information (Prime Minister)
If you are married, married or in a common-law relationship with a head of company and work actively and regular in the company, you must choose a status. It exists 3 possible statuses :: collaborating spousespouse associate or spouse employee. You will be explained in detail characteristics and how the declaration.
Worker Spouse
You must meet the following conditions:
- Being married, married or in cohabitation (common-law partnership) with the head of the company
- Work regularly and actively in the company (or operation)
- Not be paid
- If the company is a business, do not associate
A spouse who is not declared under one of the 3 statutes and who works in the company without receiving any remuneration is automatically considered as collaborating spouse.
At the end of 5 years, the declared collaborating spouse passes automatically to employed spouse if he has not made a declaration to change his status.
Please note
You are concerned whether you are an entrepreneur or a spouse of an entrepreneur of French nationality or of another country of the European Union working in France.
You can all types of activities :: commercial, handcraft, liberal or agricultural.
Example :
You live in concubinage and concubin is a farmer, you can get the status of a collaborating spouse if you regularly work on the farm.
The head of company must have one of the following 3 statutes:
- Individual Entrepreneur or micro-entrepreneur
- Unique Associate Manager of a EURL: titleContent
- Majority Partner Manager of a SARL: titleContent or a business of exercise of a liberal right of limited liability (SELARL: titleContent)
FYI
The collaborating spouse may combine this status with an employee activity carried out elsewhere.
Trader
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be entered on the National companies Register (NER) and the Trade and businesses Register (CBN).
Artisan
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER) as a company in the trades and crafts sector.
Liberal
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
Agricultural operator
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly on the farm:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
As a collaborating spouse you are affiliated with the General Social Security Scheme as a self-employed person or, if you are an agricultural operator, MSA: titleContent.
You benefit from protection social complete health (including disease and accident at work), retirement, vocational training.
You don't have unemployment insurance.
The amount of social security contributions varies according to the company and income of head of company.
You find detail of the contributions and social rights of the collaborating spouse Urssaf site.
The Urssaf offers a contribution simulator.
Social contributions simulator
In case of low income
You must pay a flat minimum contribution of €140 for sick daily allowances.
For basic retirement and disability-death, you pay a minimum contribution of €912.
For further vocational training, you pay a fee.
You have nothing to pay for maternity health insurance, family allowances and CSG-CRDS.
FYI
If the company manager is a micro-entrepreneur, you also benefit, as a partner, from the simplified conditions for paying social contributions linked to the microsocial regime.
That's the company who has to apply for a change in the status of their spouse.
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Head of company must declare the change on the website of the company formalities office.
The spouse must provide written certificate of honour confirming the choice of its status.
There are 2 certificate templates one for traders, craftsmen or liberals, the other for farmers.
Trader, craftsman or liberal
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, artisanal or liberal company:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or partner working regularly in the commercial, craft or liberal company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
Agricultural operator
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity agreement or partner working regularly on the holding:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
3 causes may terminate the status of a collaborating spouse:
- Automatic end after 5 years at this status
- At the request of the company
- Company or Spouse Life Event
Automatic end after 5 years
If the spouse has been granted worker status for 5 years, it automatically exits this status.
The head of company must then give him or her the status ofassociate or employee.
Warning
If you born in 1964 or earlier and you have acquired the status of spouse collaboratorin 2022 or earlier, you can keep it up to age 67 maximum.
If you have acquired the status of spouse collaboratorbetween 2017 and 2022, you can keep it until 2026 maximum.
At the request of the company
Employee status can be terminated at the request of the company manager.
The company manager must declare the event online on company formalities window.
Company or Spouse Life Event
In the following cases, the status automatically ceases (no steps to be taken):
- Company Status Change
- Death of company
- Divorce
- Termination of Civil partnerships
Worker Spouse | Associate | Employee Spouse | |
|---|---|---|---|
Marital status required | You must be married, paced or concubinage (free union) with the company | ||
Duration Accepted by Status | 5 years maximum (from 2022) After 5 years: passage automatic to employed spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorised Statutes of the Head of company | The company manager can be: | The Head of company may be a director of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or SNC: titleContent | The company manager can be: |
Conditions for access to spouse status |
|
|
|
Rollup with other activities | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity |
Spouse's powers in the company |
| Right to vote at general meetings |
|
Spouse's compensation | No compensation | Dividends | Compulsory salary ⩾ the Smic, i.e. ⩾€1,709.28 gross per month for full time (35h/week) |
Spouse's social protection Maternity-related illness | Affiliation with the general social security system or MSA: titleContent (farmer) | Affiliation with the General Social Security System | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership in the executive's old-age insurance scheme | Affiliation with the general social security system, or Cnavpl: titleContent or CNBF: titleContent (lawyers) | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Unemployment insurance (if accepted by Pôle emploi) |
Spouse tax regime | Not applicable | Taxation dividend toIR: titleContent (except for SNC: titleContent —taxation in the BIC: titleContent, BNC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the salary and wages category |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for SNC: titleContent : unlimited liability) | No financial responsibility |
End of spouse status |
| Transfer of social rights |
|
Associate
This status is of interest to you if your spouse is active commercial, artisanal, liberal or agricultural.
The spouse must meet the following conditions:
- Married or assigned to business executive
- Work regularly and actively in the company
- Not be paid
- Hold share in the business (or actions for SAS: titleContent for example)
The permitted businesses are:
- SARL: titleContent
- SELARL: titleContent
- SAS: titleContent
- SNC: titleContent
The financial liability of the associated spouse relates solely to capital contribution business.
It has right to vote General Assemblies.
Please note
You are concerned whether you are an entrepreneur (or a spouse of an entrepreneur) of French nationality or of another country of the European Union working in France.
Trader
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be entered on the National companies Register (NER) and the Trade and businesses Register (CBN).
Artisan
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER) as a company in the trades and crafts sector.
Liberal
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
Agricultural operator
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly on the farm:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
Associated spouse is taxed on dividends.
You are affiliated with the General Social Security Scheme as a self-employed person.
You have the same social protection as the business manager: health and vocational training.
For your retirement, you must contribute to a pension fund for the self-employed, depending on your industry (example: Cnavpl: titleContent for the liberals, CNBF: titleContent for lawyers).
You don't have unemployment insurance.
You will find the details of the partner's contributions and social rights on the Urssaf site.
Your contributions are calculated on the basis of your professional income in the company.
The calculation shall be carried out according to same rate and the same terms of payment as for the contributions of the head of company.
You need to professional income tax return every year.
In case of absence or low pay, your contributions are calculated on a minimum base.
FYI
You find detail contributions and social rights on the Urssaf site.
That's the company who has to apply for a change in the status of their spouse.
Head of company must declare the change online on company formalities window.
The spouse must include a written certificate of honour confirming the choice of its status.
There are 2 certificate templates one for traders, craftsmen or liberals, the other for farmers.
Trader, craftsman or liberal
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, artisanal or liberal company:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number (or SIREN) if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or partner working regularly in the commercial, craft or liberal company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
Agricultural operator
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity agreement or partner working regularly on the holding:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
The status of associate spouse shall end if the latter cedes its shares.
In the event of the death of the head of company, the partner remains in the company as long as he holds his shares.
It can then continue to operate and manage the company.
Worker Spouse | Associate | Employee Spouse | |
|---|---|---|---|
Marital status required | You must be married, paced or concubinage (free union) with the company | ||
Duration Accepted by Status | 5 years maximum (from 2022) After 5 years: passage automatic to employed spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorised Statutes of the Head of company | The company manager can be: | The Head of company may be a director of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or SNC: titleContent | The company manager can be: |
Conditions for access to spouse status |
|
|
|
Rollup with other activities | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity |
Spouse's powers in the company |
| Right to vote at general meetings |
|
Spouse's compensation | No compensation | Dividends | Compulsory salary ⩾ the Smic, i.e. ⩾€1,709.28 gross per month for full time (35h/week) |
Spouse's social protection Maternity-related illness | Affiliation with the general social security system or MSA: titleContent (farmer) | Affiliation with the General Social Security System | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership in the executive's old-age insurance scheme | Affiliation with the general social security system, or Cnavpl: titleContent or CNBF: titleContent (lawyers) | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Unemployment insurance (if accepted by Pôle emploi) |
Spouse tax regime | Not applicable | Taxation dividend toIR: titleContent (except for SNC: titleContent —taxation in the BIC: titleContent, BNC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the salary and wages category |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for SNC: titleContent : unlimited liability) | No financial responsibility |
End of spouse status |
| Transfer of social rights |
|
Employee Spouse
The spouse must meet the following conditions:
- Be married, married or in a common-law relationship with the Head of company
- Work regularly and actively in the company
- Signing a contract of employment (CDD: titleContent or CDI: titleContent)
- Receive a salary equal to or greater than €1,709.28 gross per month
It is advisable to write the functions and times of the employed spouse employment contract.
Please note
You are concerned whether you are an entrepreneur (or a spouse of an entrepreneur) of French nationality or of another country of the European Union working in France.
The status of an employed spouse is addressed to all types of activities :: commercial, handcraft, liberal or agricultural.
The head of company must have one of the following statuses:
- Head of a individual business (ISIS: titleContent, EIRL: titleContent)
- Business Leader
- Unique Associate Manager of a EURL: titleContent
- Majority Partner Manager of a SARL: titleContent
The employed spouse is dependent on the head of company.
He did not no responsibility or power company management.
Warning
If you micro-entrepreneuryour spouse cannot take the status of an employed spouse.
Trader
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be entered on the National companies Register (NER) and the Trade and businesses Register (CBN).
Artisan
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER) as a company in the trades and crafts sector.
Liberal
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly in the company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
To whom do I send the certificate?
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
Agricultural operator
Activity Statement
That's the company which declares the status of the spouse.
He has to do it either at his activity creation declaration (also called registration) or later.
Spouse's honour certificate
The spouse must provide written certificate of honour confirming the choice of status.
How do I write the certificate?
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the Civil partnership, partner or partner working regularly on the farm:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her Civil partnership, partner or partner
Warning
From 1to January 2023, it is no longer possible to make your paperwork in a company Formalities Centre (CFE). You have to make them on the website of company formalities window.
Please note
The spouse will then be registered in the National company Register (NER).
An employed spouse is a member of the general social security scheme as an employee or, if he is a farmer, MSA: titleContent.
It has full social protection (health, retirement, vocational training).
He also benefits from unemployment insurance.
Your contributions are calculated on your payslip according to your salary.
The calculation shall be based on same rate applied to all employees.
FYI
The Urssaf offers a simulator that estimate the amount of your social contributions.
An employed spouse is taxed on his or her income (IR: titleContent) in the salary and wages category.
The salary of the employed spouse may be deducted from taxable income of the company in the following cases:
- In full, where the spouses are married under a property separation scheme
- In full when the leader joins a approved management centre
- Within the annual amount of the SLIC, where the spouses are married under a property community scheme and without membership in an approved management centre
That's the company who has to apply for a change in the status of their spouse.
Head of company must declare the change online on the single window of company formalities.
The spouse must include a written certificate of honour confirming the choice of its status.
There are 2 certificate templates one for traders, craftsmen or liberals, the other for farmers.
Trader, craftsman or liberal
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, artisanal or liberal company:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or partner working regularly in the commercial, craft or liberal company:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
Agricultural operator
You can use the following document as a template:
All information must be included in your certificate:
- First and last names, identification number at National Identity Directory for Natural Persons (Social Security Number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the farm:
- Name and first names of the head of company, identification number in the national identification directory of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity agreement or partner working regularly on the holding:
- Status chosen by spouse, partner or partner: collaborator, employee or partner
- The effective date of the status chosen in the company
- Commitment on the honour of the spouse, partner or partner to regularly participate in the self-employed professional activity of his or her spouse, partner bound by a civil solidarity agreement or partner
The status of an employed spouse shall cease in the following situations:
- Resignation
- Termination of work contract in case of CDD
- Dismissal
Worker Spouse | Associate | Employee Spouse | |
|---|---|---|---|
Marital status required | You must be married, paced or concubinage (free union) with the company | ||
Duration Accepted by Status | 5 years maximum (from 2022) After 5 years: passage automatic to employed spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorised Statutes of the Head of company | The company manager can be: | The Head of company may be a director of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or SNC: titleContent | The company manager can be: |
Conditions for access to spouse status |
|
|
|
Rollup with other activities | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity | Possible accumulation with other employed, independent or retired activity |
Spouse's powers in the company |
| Right to vote at general meetings |
|
Spouse's compensation | No compensation | Dividends | Compulsory salary ⩾ the Smic, i.e. ⩾€1,709.28 gross per month for full time (35h/week) |
Spouse's social protection Maternity-related illness | Affiliation with the general social security system or MSA: titleContent (farmer) | Affiliation with the General Social Security System | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership in the executive's old-age insurance scheme | Affiliation with the general social security system, or Cnavpl: titleContent or CNBF: titleContent (lawyers) | Affiliation with the general social security system or MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Unemployment insurance (if accepted by Pôle emploi) |
Spouse tax regime | Not applicable | Taxation dividend toIR: titleContent (except for SNC: titleContent —taxation in the BIC: titleContent, BNC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the salary and wages category |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for SNC: titleContent : unlimited liability) | No financial responsibility |
End of spouse status |
| Transfer of social rights |
|
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Speak with an advisor on Place des Entreprises- Trade Code: Articles L121-4 to L121-8Married or married to the head of company (trader, artisan or liberal): status, rights, formalities
- Trade Code: Articles R121-1 to R121-6
- Trade Code: Articles R123-1 to R123-30-13CFE
- Rural and Maritime Fisheries Code: Articles L321-1 to L321-21-1Relationship between members of the family farm
- Decree No. 2021-300 of 18 March 2021 implementing Article 1 of Law No. 2019-486 of 22 May 2019 on the introduction of various measures applicable to formalities of the companiesObligation to certify the honour of the spouse
- Order of 6 August 2021 on the certificate of honour of a spouse who carries on a regular activity in the commercial, craft or liberal company headed by his or her spouse or partnerCharacteristics of the certificate on the honour of the spouse
- Company formalities window
Online service
- Certification of the honour of the spouse (married, married or cohabiting) of a merchant, artisan or liberal company (choice of status)
Document template
- Certification of the honour of the spouse (married, married or cohabiting) of the head of an agricultural company (choice of status)
Document template
- Social contributions simulator
Simulator
FAQ
- Company Creation: Choose the legal shape of your company
- Company creation: formalities for registering a business
- Pension scheme for self-employed workers
- Taxation of dividend distributions
- Taxation of the micro-entrepreneur (micro-tax and social system)
- Social protection of the collaborating spouseUrssaf
- Social protection of the associated spouseUrssaf
- Guide to the Status of the Spouse of a Craftsman, Industrialist or TraderUrssaf
- Certificate of issuance of information to spouse on common propertyInfograft
- Declaration of the results and income of the self-employed: simplified route (PDF - 972.1 KB)Public Finance Branch
- Head of company's social contributionsUrssaf
- Approved Management Centre (CGA)Ministry of Finance
- The status of farm worker or agricultural companyCentral Fund of the Agricultural Social Mutual (MSA)