Employer Participation in the Construction Effort (PEEC)

Verified 25 September 2026 - Entreprendre Service Public / (Prime Minister)

Companies with 50 or more employees are required to invest in building housing by paying a contribution called « Employers' Participation in the Building Effort (PEEC) » (formerly 1% accommodation). This contribution corresponds to 0.45% payroll.

The PEEC concerns employers of 50 employees and more.

FYI  

Companies in the agricultural sector must contribute to the participation of agricultural employers in the construction effort (PEAEC).

Calculation of the number of employees

The number of employees is calculated according to the counting rules of the « social security », that is to say by taking into account all establishments of the company, in the previous calendar year.

The annual average number of employees (EMA) is taken into account for the calculation of the PEEC. It corresponds to the average number of persons holding an employment contract during the each month of the previous calendar year.

The average annual headcount (EMA) is calculated on 1er January of year N, based on the average of the numbers measured each month of the year N −1.

In practice, the number of employees in year N-1 determines whether the employer is subject to the obligation to invest in housing construction in year N.

Example :

The 2026 headcount will determine whether the employer must pay the CEB in 2027. It will be liable for this contribution in 2027 if its workforce has been equal to or greater than 50 employees for 5 consecutive years (i.e. in 2022, 2023, 2024, 2025 and 2026).

FYI  

For details on how to calculate the number of employees, please refer to dedicated sheet.

Change in staffing threshold

Indeed, the crossing of the threshold of 50 employees is taken into account after 5 years consecutive civilians. When the workforce falls below threshold of 50 employees, the company again has 5 years before being submitted to the PEEC.

Example :

If the threshold of 50 employees is crossed 1er January 2023, then recorded for 5 consecutive years, the company will be subject to the PEEC in 2028.

If the company is subject to the CEIP, it must pay a minimum contribution of 0.45% remuneration paid in the previous year (N-1).

We must take into account the total amount of taxable remuneration (salaries, employee contributions, bonuses, gratuities, allowances, etc.) and benefits in kind paid to persons employed in year N-1.

On the other hand, the following hires are excluded from the calculation of the CEIP:

  • Those carried out in employment support contract (CUI-CAE)
  • Those carried out by workshops and insertion sites in CDD: titleContent and entitling to the payment of State aid. The exemption shall cover the part of the remuneration not exceeding Smic: titleContent and shall apply for the duration of the State aid award.

FYI  

A simulator is used to check, depending on its size, whether the company is subject to the CEEP. It is also used to calculate the amount of the PEEC.

Calculate the amount of the Employer Contribution to the Construction Effort (PEEC) payment

The company subject to the PEEC may either carry out direct investment in favor of the accommodation of employees, or payments to collecting bodies approved.

Such investments or payments shall be made in the one-year time limit from the end of the previous calendar year. That period shall expire on 31 December of the year following that in which the remuneration is paid.

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Direct investment

The company may choose to carry out investments in favor of the housing of its employees.

These may include the following direct investments:

  • Low-interest loans for the construction of the principal residence of its employees or that of their spouse, their ascendants or descendants.
  • Investments in the construction of rental housing or in Improvement works of former company-owned buildings, rented or intended to be rented to employees. The company signs an agreement with the government that allows it to invest in the building of rental housing rented or intended to be rented to its employees. These investments require prefectural authorization and are carried out on an exceptional basis.

Payment to a collecting body

The company shall pay the contribution directly to the single collecting body ‘Action Accommodation Services’. This payment takes the form of an interest-free loan or a grant.

This collecting body issues a receipt to the employer.

For tax purposes, the grants thus paid to this organization are deductible taxable profit.

The company declares the payroll and the amount of the PEEC due for the following year in the registered company declaration (DSN) from month of december.

The December NSN must be filed on January 5, if the company does not practice pay offset (pay is paid in the same month as the period worked).

Registered company declaration (DSN)

As a matter of tolerance, it is accepted that CEEP data be reported no later than the January NDS, filed no later than February 5.

How to declare the PEEC in DSN?

Net-companies.fr

Pour en savoir plus

Example :

The amount of investment to be allocated to the CEEP for 2025 shall be at least 0.45% remuneration paid for 2024. It was declared via the DSN in January 2026.

If the company has not made the necessary investments or has not invested sufficiently in 2025, it must pay a contribution of 2% instead of 0.45%.

This contribution is calculated on the amount of wages for which the investment obligation has not been respected.

The company must complete a payment slip n° 2485-SD on which the amount of the contribution is shown:

Employer Participation in the Construction Effort (PEEC)

This slip is accompanied payment of the contribution.

It shall be handed over to the SIE: titleContent by 30 April each year.

Who shall I contact

Please note

The payment slip contains a form to help calculate the contribution to the construction effort.

Who can help me?

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