Expatries Network
France

Employing in France without an establishment there

Recruiting in France does not always require setting up a company there. It does require knowing under which regime a foreign employer is allowed to file returns and pay contributions, and on what conditions.

Three routes generally exist: registration of the foreign employer with the local bodies, the use of an employer of record established on the spot, or the creation of a structure. The first is the least costly but presupposes a local correspondent able to file the returns in the language and to the calendar of the country; the second moves the employment relationship to a third party, which is not neutral in law. The choice is made in the light of the number of employees, the duration envisaged and what local law actually permits.

The applicable collective bargaining agreement is the decisive question in France: job classification, minimum pay, notice periods, supplementary insurance and sometimes working time all flow from it, and the agreement is not chosen freely but determined by the company's actual activity.

Incorporating is not a precondition for hiring. A foreign employer may register as an employer without an establishment through a dedicated service and report a French-resident employee that way; the route avoids creating a subsidiary but removes none of the social security obligations.

The pre-hire declaration is the first mandatory step and must be filed before the employee starts. Writing is required for anything other than an open-ended full-time engagement, and remains strongly advisable in every case, in French. The payslip must follow a regulated model, with contributions grouped by risk and the net social amount displayed.

Income tax withholding is operated by the employer at the rate supplied by the tax authority, alongside the monthly déclaration sociale nominative and payment of contributions. Termination remains: dismissal must be substantiated, the procedure is formalised, and end-of-contract documents are owed to the employee without request. The employer must also keep working time records and observe the occupational health obligations attached to the post.

What has to be assembled in France

Who may run payroll in France

In France, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.

Consult the official register

Local wordingIssuing bodyValiditySource
Extrait Kbis (extrait d'immatriculation au registre national des entreprises)Company registration extract (Kbis)

Depuis 2023 le registre national des entreprises tenu par l'INPI a remplacé les anciens répertoires ; l'extrait Kbis reste délivré par le greffe et se récupère gratuitement par le dirigeant sur MonIdenum. Exiger un extrait de moins de trois mois.

Greffe du tribunal de commerce ; registre national des entreprises tenu par l'INPI3 months
Required
Official website
Avis de situation au répertoire SIRENE (SIREN/SIRET) et numéro de TVA intracommunautaireSIRENE registration notice and intra-EU VAT number

Le numéro de TVA intracommunautaire se déduit du SIREN mais doit être vérifié dans la base VIES de la Commission européenne, seul contrôle opposable pour l'autoliquidation.

Insee pour le SIREN/SIRET ; DGFiP pour le numéro de TVANo expiry
Required
Official website

Back to the France profile

You employ staff in France

Describe your requirement. It is put to the partners in that country as an anonymous summary, and your contact details are passed on to the selected firm alone.

Request a provider in France

You run payroll in France

Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.

Submit an application

The other angles for France

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