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France × Employment, Payroll & Mobility
Employment, Payroll & Mobility in France
Hiring, paying and moving people across borders. In France, that means local law, local regulators and local practice, handled by a qualified professional who practises there.
Who handles this work
On request
WONE Global can find the right Employment, Payroll & Mobility professional in France for you.
No WONE Global Partner holds this yet. Send us your requirement: WONE Global confirms whether a vetted Associate firm can act, tells you who it is and checks for conflicts before any work begins.
Bring a requirement →France at a glanceWestern Europe
Paris · Tuesday 3 November
20:07
Local time
- Currency
- EUR
- Working week
- Monday – Friday
- Dialling code
- +33
- Region
- Western Europe
What the rules say in France
Employment, Payroll & Mobility, the essentials
From the France market guide: the points that matter most for employment, payroll & mobility, each with the source it was checked against.
Full guide · Source-checked research97% of statements checked against a source143 checked against an official source4 checked against a secondary sourceChecked 2026-10-19Not yet professionally reviewed
The official list of mandatory company registers includes a register of questions put to the employer by the works council (comité social et économique, CSE) for companies with 11 to 50 employees.
The CSE threshold, headcount rule and 50-employee step-up are confirmed separately (fr-people-g01, fr-people-g02).Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19Employers must keep a single staff register (registre unique du personnel) and a written occupational risk assessment (document unique d'évaluation des risques professionnels, DUERP).
Additional registers apply depending on working patterns and premises, for example weekly rest, team working, safety checks and electrical inspections.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18A paid président of an SAS or SASU is covered by the general social security scheme as an 'assimilé-salarié', whereas a majority gérant of an SARL is covered by the self-employed scheme (TNS) and a minority gérant by the employee-type scheme.
Applies to company officers, not to ordinary employees.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-18Employers with at least 50 employees must establish an internal procedure for receiving and handling whistle-blower reports, after consulting the CSE.
Whistle-blowers can report externally, directly or after an internal report, to the Défenseur des droits, the judicial authority, competent authorities or EU bodies, and are protected against retaliation. Legal basis: law 2016-1691 (articles 6 to 13), law 2022-401 of 21 March 2022 and decree 2022-1284 of 3 October 2022.Service Public (DILA, Prime Minister's Office) · checked 2026-10-19A works council (comité social et économique, CSE) must be set up in companies with 11 or more employees once that headcount has been reached for 12 consecutive months; a CSE cannot be set up below 11 employees.
Headcount for the CSE follows labour-law counting rules, under which fixed-term and agency staff are counted pro rata to their presence over the previous 12 months.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19The employer organises election of CSE members every 4 years, or at another interval of 2 to 4 years set by collective agreement; in companies with 50 or more employees the CSE has a larger delegation and broader consultation duties.
At 50 to 74 employees the delegation has 4 titular members, against 1 or 2 below 50. Without an agreement, a CSE in a company of 50 or more meets every two months below 300 employees and monthly from 300.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19The main headcount thresholds that trigger employer obligations are 11, 20 and 50 employees and then more than 199 (or 200) employees; under the social security headcount, the effects of crossing a threshold upward apply only after 5 consecutive years above it.
The social security headcount is set on 1 January as an annual average of monthly full-time-equivalent headcounts for the previous calendar year and is calculated by the Urssaf from DSN data. Obligations end in the year the headcount falls below the threshold. The page uses both 'au-delà de 200' and 'au-delà de 199' salariés.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19Companies reaching 50 employees must, among other duties, adopt internal rules (règlement intérieur) once 50 has been reached for 12 consecutive months, keep an economic and social database (BDESE) and publish a gender equality index; mandatory profit-sharing (participation) applies after 5 consecutive years at 50 or more.
From 20 employees the obligation to employ disabled workers (OETH) applies after 5 consecutive years. From 250 employees the additional apprenticeship contribution (CSA) applies.Service Public Entreprendre (DILA, Prime Minister's Office) · checked 2026-10-19
Read the full guide: Employment, payroll and immigration · Anti-corruption, vigilance, whistle-blowing and sanctions
Scope
What the service covers here
- 01Set up compliant employment arrangements
- 02Review payroll and employer obligations
- 03Address immigration or mobility requirements
- 04Coordinate employee movement and local HR compliance
Key questions
What we will work through with you
- What needs to be decided before employment, payroll & mobility work starts?
- Who is professionally responsible in each country?
- Which other work, such as tax or employment, must happen at the same time?
- What information and decisions are needed from the business?
If your work involves another country or another area of expertise, WONE Global brings in the right professional and keeps all advisers informed.
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Cases
What clients bring to Employment, Payroll & Mobility
The cases this service leads or joins, each with what is at stake, how WONE Global handles it and who handles it in France.
Urgent Our key hire's work visa was refused. What now?Immigration, visas & global mobilityUrgent An employee wants to work from another country. Can they, and what does it trigger?Immigration, visas & global mobilityHow do we hire our first employees in a new country legally?Employment, labour & workplace disputesHow do we run payroll correctly for staff in several countries?Accounting, payroll & statutory reportingHow do we grow our teams quickly in several countries?Employment, labour & workplace disputesCan we hire someone abroad without setting up a company there?Employment, labour & workplace disputesWe're moving an executive to another country. What do we need?International tax planning & transfer pricingHow do we set up payroll in several countries?Accounting, payroll & statutory reportingHow should we pay staff we send abroad?Immigration, visas & global mobilityWhat visa does our employee need to work in this country?Immigration, visas & global mobility
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Ask about employment, payroll & mobility in France
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