Companies under the general social security scheme (not engaged in farming) may use the service Tese.

Its purpose is to assist the employer in its declaratory procedures. He thus realizes:

• pay slips;
• the calculation of the amount of social contributions due;
• the calculation of the amount of income tax on employees;
• the statement of contributions and income tax levied at source;
• the registered company declaration (DSN);
• certain annual declarations: annual recapitulative statement, tax certificate, transmission of the amount of the annual gross payroll;
• the service Tese manages the withholding tax on income (based on the rate transmitted by the tax administration) and calculates the amount to be deducted from the employee's income from work. It then communicates the amount of the after-tax net salary to be paid to the employee.

Possibility of using the Tese for some employees

Currently, the service is used only for social formalities relating to all employees of the acceding company.

From 1^er in january 2026, it will be possible for the employer to use this service for social formalities of some of its employees. The other party may be managed by a reporting third party (e.g. an accountant). One practical information sheet for reporting third parties was thus published by the Urssaf.

No steps are required for companies who already have access to the service Tese.