Spouse of the Head of company: what are the different statutes?
Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
If you are married, past or in cohabitation (common-law relationship) with a head of company and that you are working actively and in a regular in the company, you must choose between 3 possible statuses: spouse worker, spouse associate or spouse employee.
Collaborating spouse
You must meet the following conditions:
- Being married, past or in cohabitation (common-law relationship) with the company leader
- Work regularly and actively in the company (or operation)
- Not being paid
- If the company is a business, not be associated
The spouse who is not declared under one of the 3 statutes and who works in the company without receiving remuneration is automatically considered to be salaried spouse.
After 5 years, the declared collaborating spouse passes automatically to the status of salaried spouse if he has not made a declaration to change his status.
Please note
You are concerned whether you are an entrepreneur or a spouse of an entrepreneur of French nationality or of another country of the European Union working in France.
You can exercise all types of activities : commercial, artisanal, liberal or agricultural.
Example :
You live in cohabitation and your concubin is a farmer, you can get the status of collaborating spouse if you regularly work on the farm.
The head of company must have one of the following 3 statutes:
- Individual Contractor (IC) including micro-entrepreneur
- Single Associate Manager of a Single Person Limited Liability company (EURL)
- Majority managing partner of a limited liability company (SARL) or a business of Private Practice with Limited Liability (SELARL)
FYI
The collaborating spouse may combine this status with an employed activity carried out elsewhere.
Shopkeeper
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Craftsman
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The partner will then be entered in the national register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working on the holding:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
Please note
The spouse will then be entered in the National Register of companies (RNE).
As a collaborating spouse you are affiliated to the general social security scheme as a self-employed worker, or, if you are a farmer, to the MSA: titleContent.
You benefit from a protection social complete : health (of which disease and), retirement, vocational training.
You don't have unemployment insurance.
The amount of social security contributions varies according to the situation of the company and the income of the head of company.
You find the detail contributions and social rights of the collaborating spouse on the Urssaf website.
Urssaf offers a contribution simulator.
In case of low income
You must pay a minimum lump-sum contribution for daily sickness benefits.
For basic retirement and disability-death, you also pay a minimum contribution.
You don't have to pay anything for sickness and maternity insurance, family allowances and CSG-CRDS.
For continuing vocational training, the Head of company pays a lump sum contribution to the Urssaf.
FYI
If the head of company is a micro-entrepreneur, you also benefit, as a collaborating partner, from the simplified conditions for paying social security contributions linked to the micro-social diet.
It's the head of company who must apply for a change in the status of their spouse.
The head of company must declare the change on the website of the company formalities office.
The spouse must provide a written certificate on honor confirming the choice of its status.
There are 2 attestation templates : one for traders, artisans or liberals, the other for farmers.
Shopkeeper, craftsman or liberal
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or liberal company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner working regularly within the commercial, craft or liberal company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
Farmer
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner regularly working on the farm:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
3 causes may terminate the status of collaborating spouse:
- Automatic end after 5 years to this status
- At the request of the Head of company
- Life event of spouses or company
Automatic end after 5 years
If the spouse has been granted the status of collaborator for 5 years, it automatically exits this status.
The head of company must then give it either the status ofassociate or that of employee.
Warning
If you are born in 1964 or earlier and you have acquired spousal status worker in 2022 or earlier, you can keep it until you're 67 maximum.
If you have acquired spousal status worker between 2017 and 2022, you can keep it until 2026 maximum.
At the request of the Head of company
Employee status can be terminated upon request of the company manager.
The head of company must declare the event online on the company formalities window.
Life event of spouses or company
In the following cases, the status automatically ceases (no action to be taken):
- Change of company status
- Death of the Head of company
- Divorce
- Termination of Civil partnerships
Collaborating spouse | Associated spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or in cohabitation (common-law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of salaried spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorized statutes of the Head of company | The head of company may be: | The head of company may be the head of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spousal status |
|
|
|
Cumulation with other activities | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Spouse's remuneration | No remuneration | Dividends | Wages that are obligatorily higher than or equal to the minimum wage, i.e. ⩾€1,823.03 gross per month for a full time (35h/week) |
Spouse's social protection Sickness-maternity | Membership of the general social security system or the MSA: titleContent (farmer) | Affiliation to the general social security system | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership of the manager's old-age insurance plan | Affiliation to the general social security system, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Right to unemployment insurance (if accepted by France Travail (formerly Pôle emploi)) |
Spouse's tax system | Not applicable | Taxation of dividends toIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NCB: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Transfer of social rights |
|
Associated spouse
You are interested in this status if your spouse is engaged in an activity commercial, artisanal, liberal or agricultural.
The spouse must meet the following conditions:
- Be married, past or in cohabitation (common-law relationship) with the business executive
- Work regularly and actively in the company
- Not being paid
- Hold shares in the business or actions for a Simplified share business (SAS) for example
The types of businesses permitted are:
- Limited liability company (SARL)
- Private practice limited liability company (SELARL)
- SAS: titleContent
- Partnership
The financial responsibility of the associated spouse concerns only his contribution to capital business.
It has a right to vote at general meetings.
Please note
You are concerned whether you are an entrepreneur (or entrepreneur's spouse) of French nationality or of another country of the European Union working in France.
Shopkeeper
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Craftsman
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The partner will then be entered in the national register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working on the holding:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
Please note
The spouse will then be entered in the National Register of companies (RNE).
The associate spouse is taxed on its dividends.
You are affiliated to the general social security system as a self-employed person.
You benefit from the same social protection as the business manager: health and vocational training.
Regarding your retirement, you must contribute to a pension fund for the self-employed, depending on your industry (example: Cnavpl: titleContent for the liberals, CNBF: titleContent for lawyers).
You don't have unemployment insurance.
You can find the details of the contributions and social rights of the associated spouse on the Urssaf website.
Your contributions are calculated on the basis of your professional income in the company.
The calculation is made according to the same rates and the same terms of payment as for the contributions of the head of company.
You must perform a business income tax return every year.
In the event of absence or low pay, your contributions are calculated on a minimum basis.
FYI
You find the detail contributions and social rights on the Urssaf website.
It's the head of company who must apply for a change in the status of their spouse.
The head of company must declare the change online on the company formalities window.
The spouse must attach to this declaration a written certificate on honor confirming the choice of its status.
There are 2 attestation templates : one for traders, artisans or liberals, the other for farmers.
Shopkeeper, craftsman or liberal
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or liberal company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number (or Siren) if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner working regularly within the commercial, craft or liberal company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
Farmer
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner regularly working on the farm:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
The status of associate spouse ends if the partner transfers his shares.
In the event of the death of the head of company, the partner remains in the company as long as he holds his shares.
He can then continue the operation and management of the company.
Collaborating spouse | Associated spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or in cohabitation (common-law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of salaried spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorized statutes of the Head of company | The head of company may be: | The head of company may be the head of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spousal status |
|
|
|
Cumulation with other activities | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Spouse's remuneration | No remuneration | Dividends | Wages that are obligatorily higher than or equal to the minimum wage, i.e. ⩾€1,823.03 gross per month for a full time (35h/week) |
Spouse's social protection Sickness-maternity | Membership of the general social security system or the MSA: titleContent (farmer) | Affiliation to the general social security system | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership of the manager's old-age insurance plan | Affiliation to the general social security system, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Right to unemployment insurance (if accepted by France Travail (formerly Pôle emploi)) |
Spouse's tax system | Not applicable | Taxation of dividends toIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NCB: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Transfer of social rights |
|
Employed spouse
The spouse must meet the following conditions:
- Be married, past or in cohabitation (common-law relationship) with the head of company
- Work regularly and actively in the company
- Have signed an employment contract (FIXED-TERM CONTRACT: titleContent or DTA: titleContent)
- Earn more than or equal to €1,823.03 gross per month
It is advisable to write precisely the functions and the opening hours of the employed spouse in his employment contract.
Please note
You are concerned whether you are an entrepreneur (or entrepreneur's spouse) of French nationality or of another country of the European Union working in France.
The status of salaried spouse is addressed to all types of activities : commercial, artisanal, liberal or agricultural.
The head of company must have one of the following statutes:
- Head of a ₪ (IS: titleContent, EIRL: titleContent)
- Business Leader
- Single Associate Manager of a Single Person Limited Liability company (EURL)
- Majority managing partner of a limited liability company (SARL).
The salaried spouse depends hierarchically on the head of company.
He has no responsibility, no power of daily management in the company.
Warning
If you are micro-entrepreneur, your spouse cannot take the status of salaried spouse.
Shopkeeper
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Craftsman
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The partner will then be entered in the national register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working within the company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
To whom should the certificate be sent?
Please note
The spouse will then be entered in the National Register of companies (RNE).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
It must do so either during its declaration of creation of activity (also called registration) or later.
Spouse's honor certificate
The spouse must provide a written certificate on the honor confirming the choice of his status.
How to write the certificate?
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, Civil partnership partner or common-law partner regularly working on the holding:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to participate regularly in the self-employed professional activity of his or her Civil partnership, partner or cohabiting partner
Please note
The spouse will then be entered in the National Register of companies (RNE).
The employed spouse is affiliated to the general social security scheme as an employee, or, if he is a farmer, to the MSA: titleContent.
It benefits from comprehensive social protection (health, retirement, vocational training).
He also benefits from unemployment insurance.
Your contributions are calculated on your payslip according to your salary.
The calculation is carried out according to the same rates applied to all employees.
FYI
The Urssaf offers a simulator that estimates the amount your social security contributions.
The salaried spouse is taxed on his income (IR) in the category of wages and salaries.
The salary of the salaried spouse may be deducted from taxable profit or loss of the company in the following cases:
- In full when the spouses are married under a regime of separation of property
- In full when the executive adheres to a Authorized Management Center (AMC)
- Within the annual minimum wage, where the spouses are married under a community of property regime and without membership in an approved management center
It's the head of company who must apply for a change in the status of their spouse.
The head of company must declare the change online on the website of one-stop shop for company formalities.
The spouse must attach to this declaration a written certificate on honor confirming the choice of its status.
There are 2 attestation templates : one for traders, artisans or liberals, the other for farmers.
Shopkeeper, craftsman or liberal
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or liberal company:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner working regularly within the commercial, craft or liberal company:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
Farmer
You can take a model from the following document:
All following information must be included in your certificate:
- First and last names, identification number at national register of natural persons (Social Security number), personal address, e-mail address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of the registered office
- Legal status of the spouse, the partner bound by a civil solidarity pact or the cohabiting partner regularly working on the farm:
- Status chosen by the spouse, partner or cohabiting partner: collaborating spouse, employee or partner
- Effective date of the selected status in the company
- Commitment on the honor of the spouse, partner or cohabiting partner to regularly participate in the self-employed professional activity of his spouse, his partner bound by a civil solidarity pact or his cohabiting partner
The status of salaried spouse ceases in the following situations:
- Resignation
- Termination of the employment contract in case of fixed-term contracts
- Dismissal
Collaborating spouse | Associated spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or in cohabitation (common-law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of salaried spouse if no declaration made to change status | No maximum duration | No maximum duration |
Authorized statutes of the Head of company | The head of company may be: | The head of company may be the head of a SARL: titleContent or SELARL: titleContent or SAS: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spousal status |
|
|
|
Cumulation with other activities | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity | Accumulation possible with other salaried, self-employed or retirement activity |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Spouse's remuneration | No remuneration | Dividends | Wages that are obligatorily higher than or equal to the minimum wage, i.e. ⩾€1,823.03 gross per month for a full time (35h/week) |
Spouse's social protection Sickness-maternity | Membership of the general social security system or the MSA: titleContent (farmer) | Affiliation to the general social security system | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's social protection Retirement | Compulsory membership of the manager's old-age insurance plan | Affiliation to the general social security system, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Membership of the general social security system or the MSA: titleContent (farmer) |
Spouse's right to unemployment |
| No unemployment insurance unless combined with an employed activity | Right to unemployment insurance (if accepted by France Travail (formerly Pôle emploi)) |
Spouse's tax system | Not applicable | Taxation of dividends toIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NCB: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Transfer of social rights |
|
Who can help me?
The public service accompanying companies
Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.
Married, past or cohabiting spouse of the head of company (merchant, craftsman or liberal): status, rights, formalities
Status of the spouse of the trader or craftsman
Relationship between members of the family farm
Characteristics of the certificate on the honor of the spouse
Online service
Simulator
FAQ
Directorate-General for Public Finance
Ministry of Finance
Central Fund of the Agricultural Social Mutual Society (MSA)