Pre-employment declaration (PRE-EMPLOYMENT DECLARATION)

Allows to declare to the Urssaf or the MSA the recruitment of an employee

Employer recruiting

Before each hiring (at the earliest 8 days before)

Job-service title company (Tese)

(optional URSSAF scheme)

Allows you to declare a hiring in a simplified way, of an employee on a fixed-term contract, permanent contract or apprenticeship contract

Any company covered by the general social security scheme and not engaged in an agricultural activity

No later than the 5th of the month following the month of hiring. Then paycheck to be used each month during the employment contract

Employment title agricultural service (Tesa)

Allows the hiring of an agricultural employee on a fixed-term contract for up to 3 months, whose gross remuneration does not exceed €12,015

Agricultural employer whose workforce does not exceed 20 employees with a permanent contract and/or a fixed-term contract

When hiring or at the earliest 8 days before. Then paycheck to be used each month during the employment contract

Job Title Fairgrounds (TEF)

Concerns unskilled casual employment at a carnival, non-sedentary fair or amusement park

Fair-trade employer with a maximum of 9 employees on 31 December of the previous year, and falling within the NAF (or APE) codes: 9321Z or 9329Z

When hiring. Then paycheck to be used each month during the employment contract

Job-Associative Check (CEA)

Allows an association that employs an employee to pay salary and mandatory formalities

Association regardless of their size

When hiring. Then paycheck to be used each month during the employment contract

One-stop shop for occasional shows (Guso)

Allows you to hire a live performance employee, declare and pay social security contributions

Occasional live performance organizer not primarily engaged in the operation of venues

When hiring an artist or technician of the show

Registered Social Declaration (DSN)

Allows you to declare salaries and pay contributions

Includes the following statements:

Any employer

Monthly 

During the month following the period of paid employment:

Monthly Employer Attestation (MEA)

Allows to declare the work performance of an intermittent performer

Employer licensed as a performance contractor

Before the 15th of the month following the payment of the remuneration

Payroll tax

Is calculated on the remuneration paid during the year by application of a progressive scale

Employer not subject to VAT. Example: higher education institution

Periodicity (monthly, quarterly ) based on the amount paid in the previous year

Single contribution to vocational training (MFF)

Concerns the obligation to finance continuing training measures for company staff and jobseekers

Any employer

Monthly

Apprenticeship tax

Allows to finance the development of technological and professional training

Any employer

see payment schedule in Apprenticeship tax: how to pay the apprenticeship tax?

Apprenticeship tax

Allows to finance the development of technological and professional training

Any employer

see payment schedule in Apprenticeship tax: how to pay the apprenticeship tax?

Social solidarity contribution of businesses (C3S)

Allows to finance the social protection of self-employed and non-agricultural workers (craftsmen, traders, etc.)

Company with a turnover of at least €19 million

By 15 May of each year

Employer Participation in the Construction Effort (PEEC)

Allows reporting of direct investments in employee housing

(1% housing)

Employer with at least 50 employees

Annual declaration in the NSD. Beginning of February of year N+1 or within 60 days of cessation of activity

Payroll tax

Is calculated on the remuneration paid during the year by application of a progressive scale

Employer not subject to VAT. Example: higher education institution

Periodicity (annual ) determined according to the amount paid in the previous year

Sick leave of the employee

The employer draws up the employee's salary certificate as soon as possible via net-company .fr or by post by sending the "salary certificate for daily allowances" to the primary health insurance fund (CPAM)

Any employer

As soon as possible.

Return to work must be reported in the registered company declaration (DSN) monthly.

Declaration of work stoppage and request for reimbursement in bad weather (BTP weather leave)

In the event of work stoppage or partial unemployment due to bad weather, allows partial reimbursement of compensation paid to employees

Employer in the construction sector: public works, plumbing, roofing, civil engineering buildings, construction, demolition, etc.

In the month following the resumption of construction

Declaration of - (DAT)

The employer makes the online declaration of the work-related or commuting accident on net-company which is transmitted to the primary health insurance fund (CPAM)

Employer in which one of the employees is the victim of an accident at work or during his commute

Within 48 hours (excluding Sundays and public holidays)