The payroll system in France explained
When setting up payroll for employees in France, there are payments and forms that need to be submitted on a regular basis and others that are made only when applicable. Some payments are made to the employer directly, whilst others go through the French administration. The ongoing and non-ongoing payroll requirements are explained below.
- Payslips: An individual payslip is required for each employee per month. The payment is made by the employer to the employee.
- DSN (‘Déclaration Sociale Nominative’- Monthly Social Declaration): Only one DSN form covering all your employees is required per month. It is submitted to the French administration outlining information regarding the social protection of the employees. The declaration must be made on a monthly basis (note that the employer can be eligible to pay the social contributions on a quarterly basis). This payment is made by the employer to the relevant organisations. Please see this link for more information on social contributions: https://www.maupard.com/the-french-social-security-system-explained/
- DPAE (Déclaration Préalable à L’embauche- Hiring form): This is a form that needs to be submitted once when each employee begins working for the company.
- Leaving formalities: when an employee leaves a company, there are different payments to be made to the employee in accordance with the reason for their departure. The departure of the employee is included in the DSN mentioned above and is sent to the French administration. 4 legal documents are also required :
- A final payslip
- Solde de tout compte: a calcultation of all payments made to the employee.
- Certificat de travail: a confirmation that an employee worked for the company from X date to Y date.
- Attestation pôle emploi: this is the document that the employee submits to the unemployment organisation if they are legible for an unemployment allowance.
- Sick leave certificate: When an employee falls ill, they have 48 hours to notify CPAM (Caisse Primaire d’Assurance Maladie- Primary health insurance fund). A form called an ‘avis d’arrêt de travail’ must be filled in and signed by a doctor. The employer must also submit a form called an ‘attestation de salaire’ to the CPAM in order to receive an indemnity.
Here at Maupard, we offer payroll services such that we can organise these forms and payments for you. For more information please email [email protected]