Company headcount: social obligations according to thresholds
Verified 14 August 2026 - Entreprendre Service Public / (Prime Minister)
The size of the company is an important criterion for determining the application of certain social obligations, social security contributions and exemptions. Indeed, certain measures apply only from reference headcount thresholds. The main headcount thresholds are set at 11, 20, 50 and then above 200 employees.
The number of employees in the company is calculated either according to social security rules (social security workforce), or according to those of labor law (headcount « labor code »).
It's called «threshold effect » to designate the consequences resulting from crossing a threshold set by law, resulting in the triggering, modification or removal of certain regulations (for example: implementation of the Works council (CSE) from 11 employees).
Reminder
For the social security workforce, the effects of crossing a threshold apply onlyafter 5 consecutive years of exceedance. The new obligations therefore apply from the sixth year if the threshold has been maintained throughout this period.
Conversely, when the company's workforce falls below a threshold, the obligations related to this threshold shall cease to apply from the year of the downward crossing.
One online tool allows companies to identify their social obligations according to their current workforce and their new obligations in case of hiring new employees:
The main obligations of the employer related to the workforce company are listed below.
FYI
Other obligations may apply when the company reaches higher staffing thresholds (obligation to have a harassment referent, a disability referent, obligation to set up commissions within the CSE, etc.). The simulator identifies these obligations.
Social obligations | Social declarations to be made | Contributions and contributions payable |
|---|---|---|
The single occupational risk assessment document (DUERP) must be developed and made available to employees |
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FYI
Staff numbers are calculated by the Urssaf on the basis of the information transmitted via the DSN. The annual number of employees of the employer is determined at 1er January.
For more information on the headcount, see the factsheet on the calculation rules.
Although the writing of a rules and regulations is mandatory only from 50 employees, the employer can adopt one regardless of the number of employees in the company.
The employer must provide for a place for employees' meals. In small companies, this location may be installed in work premises, provided that the premises do not contain the use or storage of hazardous substances and that the employer declares in advance that the layout the labor inspectorate and the occupational physician. For more information on this statement, see the information sheet on thedevelopment of a catering area for employees.
Social obligations | Social declarations to be made | Contributions and contributions payable |
|---|---|---|
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The employer must provide for a place for meals for employees. In small companies, this location may be installed in work premises, provided that the premises do not contain the use or storage of hazardous substances and that the employer declares beforehand this layout the labor inspectorate and the occupational physician. For more information on this statement, see the information sheet on thedevelopment of a catering area for employees.
The employer must organize at least once a month one meeting with the members of the staff delegation of the CSE.
Please note
Although the writing of a rules and regulations is mandatory only from 50 employees, the employer can adopt one regardless of the number of employees in the company.
The participation orincentive (employee savings and share of profits) is mandatory for companies between 11 and 49 employees who fill certain criteria. To learn more, visit our pages on the participation and theincentive.
Staff numbers are calculated by the Urssaf on the basis of the information transmitted via the DSN. The annual number of employees of the employer is determined at 1er January.
For more information on the headcount, see the factsheet on the calculation rules.
Social obligations | Social declarations to be made | Contributions and contributions payable |
|---|---|---|
|
|
|
The employer must provide for a place for meals for employees. In small companies, this location may be installed in work premises, provided that the premises do not contain the use or storage of hazardous substances and that the employer declares in advance that the layout the labor inspectorate and the occupational physician. For more information on this statement, see the information sheet on thedevelopment of a catering area for employees.
The employer must organize at least once a month one meeting with the members of the staff delegation of the CSE.
Please note
Although the writing of a rules and regulations is mandatory only from 50 employees, the employer can adopt one regardless of the number of employees in the company.
The participation orincentive (employee savings and share of profits) is mandatory for companies between 11 and 49 employees who fill certain criteria. To learn more, visit our pages on the participation and theincentive.
Staff numbers are calculated by the Urssaf on the basis of the information transmitted via the DSN. The annual number of employees of the employer is determined at 1er January.
For more information on the headcount, see the factsheet on the calculation rules.
Social obligations | Social declarations to be made | Contributions and contributions payable |
|---|---|---|
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The CSE must be assembled at least once every 2 months.
The participation, i.e. an employee savings plan that allows each employee to pay a share of the company's profits, is mandatory from a threshold of 50 employees reached for 5 consecutive years. You can consult the page dedicated to participation.
FYI
Staff numbers are calculated by the Urssaf on the basis of the information transmitted via the DSN. The annual number of employees of the employer is determined at 1er January.
For more information on the headcount, see the factsheet on the calculation rules.
Social obligations | Social declarations to be made | Contributions and contributions payable |
|---|---|---|
|
|
|
The CSE must be assembled at least once every 2 months.
The participation, i.e. an employee savings plan that allows each employee to pay a share of the company's profits, is mandatory. You can consult the page dedicated to participation.
FYI
Staff numbers are calculated by the Urssaf on the basis of the information transmitted via the DSN. The annual number of employees of the employer is determined at 1er January.
For more information on the headcount, see the factsheet on the calculation rules.
Statement and declaration of the number of employees of a company (as defined by « social security »)
Calculation of headcount (within the meaning of labor law)
Single risk assessment document
Rules and regulations
Works council
Meetings in companies with less than 50 employees
Meetings in companies with more than 50 employees
Social package
Mandatory declaration of employment of disabled workers
Restoration of employees and exemption for the installation of a catering area in work premises (Article R4228-23)
Index of professional equality
Trade union premises
Economic, Social and Environmental Database (EESDB)
Simulator