Rules for calculating the number of staff in a company
Verified 14 August 2026 - Entreprendre Service Public / (Prime Minister)
The calculation of the number of employees in a company allows the employer to know precisely its obligations. The rules for the calculation vary according to the obligations (social contributions, employment obligations, implementation of the CSE, etc.). Some employees are excluded from the calculation or are specifically taken into account. We present you the rules.
The number of employees of a company has one impact on the social security contributions, the declarations to be made and certain obligations from the employer to its employees.
The headcount is calculated according to rules specific to each bond or scheme concerned.
The counting rules may in fact relate to:
- Either from the social security :
The social security workforce is used to:- Define the periodicity of declarations and payments to theUrssaf: titleContent : social declarations on the 5th or 15th of the month, monthly or quarterly payment of social contributions
- Determine the application of certain contributions or exemptions: AT/MP pricing, contribution to Fnal, mobility payment, methods of calculating the general reduction of contributionsetc.
- Trigger certain social obligations towards employees (even if these are provided for by other texts than the Social Security Code): obligation to employ disabled workers, development of a catering roometc.
The headcount is calculated at the company level (employees of all establishments are taken into account).
Please note
THEUrssaf calculates the company's workforce based on data provided by the employer on its registered company declaration (DSN). These data are available on the Urssaf account (online space) on either company.
- Either from labor law, to determine certain other obligations of the employer: establishment and operating procedures of the CSE: titleContent, establishment of a rules and regulationsetc.
One simulator allows companies to identify their social obligations:
This online tool lists:
- The obligations to be fulfilled according to the company's workforce
- New obligations to which the company may be subject in case of hiring new employees.
In order to calculate the number of employees in a company, the following categories of employees must be taken into account:
Categories | Method of counting |
|---|---|
Employees in CDI: titleContent full-time (present or absent due to illness or leave) | The following employees are counted as one unit each:
|
Employees in part-time (present or absent due to illness or leave) |
|
Employees in CDD: titleContent |
|
| |
Employees with an employment contract temporary (acting) | Concerning theheadcount « labor code » :
These employees are excluded from the social security staff in the host company (they are counted as part of the temporary work company) To note : employees coming from a ETT: titleContent shall also be included in the establishment of the temporary company of work as regards the rules on AT/MP pricing |
Employees made available by an outdoor company | Concerning theheadcount « labor code » :
These employees are excluded from the social security headcount in the host company (they are counted in the headcount of their home company). To note : employees from a group of employers shall be counted as part of the establishment of the home group in respect of the rules on AT/MP pricing (like the permanent employees of these groups). |
Workers in home | Home workers employed full-time are counted as one unit each |
FYI
Employees Multicard VRP shall be taken into account in the company's workforce.
For the « social security » workforce, their breakdown is made in proportion to their remuneration relative to the monthly value of Smic.
Example :
A multi-card VRP is used by a company for the entire third quarter of 2026 (July-August-September).
At the end of September 2026, he received €4,560 for the entire period (remuneration paid quarterly).
In each month of the quarter, it is recognized for €4,560 / (3x€1,867.02) or 0.81.
(€1,867.02 corresponds to the monthly value of the Smic applicable over this period)
Learn more about workforce calculation, see:
- The Ministry of Labor page for theactual ‘labor law’
- The pages of theUrssaf and the Official Bulletin of the Social Security, for the social security workforce .
Employees and types of contracts used or not used for the calculation of headcount
Employees on employment initiative contracts (CUI-CIE) not included in the workforce of a company
Staff count and declaration
Breakdown details by employee categories
Some people are not counted in the headcount (global, annual or monthly).
Thus, the following categories are not not taken into account :
- Employee in CDD and temporary worker when they are hired to replace an absent employee
- Alternate employee: apprenticeship contract or professionalization. However, these employees are accounted for for the pricing related to accidents at work and occupational diseases.
- Employee in employment initiative contract (CUI-CIE) or employment support contract (CAE). However, these employees are accounted for to assess the threshold for setting up employee representative bodies and for the fees related to accidents at work and occupational diseases.
- French expatriate employee, if his affiliation to the French social security system is not maintained
- Volunteers in civic service
Persons who do not hold an employment contract shall also not be counted as employees: trainees, chief executive officers, independent home sellers (VDI).
Learn more about workforce calculation, see:
- The Ministry of Labor page for theactual ‘labor law’
- The pages of theUrssaf and the Official Bulletin of the Social Security, for the social security workforce .
The staff within the meaning of social security are based on several concepts: ETP: titleContent, overall staff, average monthly staff, average annual staff.
and legal working hours
(ETP)
One ETP is a unit of measurement proportional to the number ofhours worked over a year by an employee in relation to a period of full-time work.
The ETP is used to calculate the average monthly headcount.
Except in special cases, all employees with an employment contract with the company are taken into account, even if they are temporarily absent (maternity, sickness, leave, training, etc.).
Example :
1 part-time employee over 12 months = 0.5 ETP for the year
2 part-time employees over 12 months = 1 ETP (0.5 ETP x 2) for the year
1 full-time employee over 6 months = 0.5 ETP for the year
Monthly legal working time
The full-time equivalent (ETP) is calculated from the legal monthly working time, equal to 151.67 hours per month.
The legal monthly working time (equal to 151.67 hours) is an average of the year. It therefore differs from the duration of 35 hours per week multiplied by 4 weeks.
She is calculated as follows : 35 hours per week x 52 weeks = 1,820 hours per year, or 1,820 hours per 12 months = 151.67 hours per month.
Overall headcount
The total workforce is used to determine the contributions due by the company and the periodicity of these contributions.
The annual number of employees is determined at 1er January. To calculate the overall headcount, the number of employees present in the company during the calendar months of the past year must be taken into account. The calculation is based on the headcount of all establishments in the company combined.
These are employees who have an employment contract with the company, even if they are temporarily absent (maternity, illness, leave, training, etc.).
Average monthly staff and average annual staff
The annual average headcount (AME) and the monthly average headcount (ME) are used to determine the type of contributions than the company must or must not pay and the social obligations to which it is subject.
They are calculated in number of ETP (full-time equivalent).
It's aboutan average in relation to the year and month.
To calculate the annual average headcount (AEM), you must first calculate the monthly average headcount (MME) for each month of the past year.
These numbers are calculated by theUrssaf based on data completed by the employer in the registered company declaration (DSN).
Please note
The average monthly and annual headcount is made available to registrants on their Urssaf online account.
Examples
To calculate the annual average headcount (AEM), you must first calculate the monthly average headcount (MME) for each month of the past year.
Average monthly headcount: example
Let's take the following ETP workforce for a company to 1 month given:
Number of employees to be included in the calculation = number of ETP | |
|---|---|
10 CDI: titleContent full-time | 10 ETP |
2 CDI: titleContent part-time with 65 hours each: 65 hours x 2 /151.67 hours = 0.86 | ETP 0.86 |
1 CDD: titleContent full-time for increased activity present in the past 12 months | 1 ETP |
1 CDD from 6 months to 100 hours per month 6 months/12 months x (100 hours / 151.67 hours) = 0.32 ETP | ETP 0.32 |
1 apprentice | 0 ETP |
Monthly headcount | 12.18 ETP |
This calculation must be made for every month of the year.
Average annual headcount: example
January | February | March | April | May | June | July | August | Seven. | Oct | Nov | Dec. | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
14.86 | 11 | 9 | 10 | 8 | 8 | 7 | 7 | 10 | 11 | 13 | 10 | 118.86 |
In this example, theaverage annual headcount is equal to 118.86 ETP: titleContent divided by 12 months, or ETP 9.90.
The figure is rounded to lower hundredth, 2 digits after the comma.
Warning
You have to count only the number of months the company actually hired and welcomed employees.
If, in a given year, an employer employs 3 employees during the months of January to March, then no employees during the months of April and May, then 4 employees from June to December (all full-time): the workforce to be taken into account for the year is equal to (3+3+3+4+4+4+4+4+4+4+4+4+4) / 10, i.e. 3.70.
For a company created during the yearthe monthly staff from the date of establishment of the company until 31 December must be summed up and divided by actual number of months.
Company whose activity is seasonal: example
Let's take a company that has had a seasonal activity on 6 months in the past year, from 1er May to October 31.
It included 11 ETPs in May and October, 15 ETPs in June and 23 in July, August and September.
THEaverage annual headcount is equal to: (11 + 15 + 23 + 23 + 23 + 11) / 6 = 106/6, i.e ETP17.66.
The number is rounded to the nearest hundredth (2 digits after the comma).
January | February | March | April | May | June | July | August | Seven. | Oct | Nov | Dec. | Total |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
0 | 0 | 0 | 0 | 11 | 15 | 23 | 23 | 23 | 11 | 0 | 0 | 106 |
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Employees and types of contracts used or not used for the calculation of headcount
Employees on employment initiative contracts (CUI-CIE) not included in the workforce of a company
Staff count and declaration
Breakdown details by employee categories
Categories of companies by headcount, turnover and balance sheet total
Simulator
FAQ
BOSS (Official Social Security Bulletin)
Ministry of Labor
Urssaf Caisse nationale (formerly Acoss)