We Offer Strategic Legal Services
Payroll (Payslips and Declarations) in France
Simplify your payroll management in France with our team of employment lawyers and payroll specialists.
We handle everything from salary calculation and payslip issuance to social security declarations and compliance with French labor law — ensuring accuracy, confidentiality, and peace of mind for your business.
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What is Payroll Management in France?
Payroll management in France goes far beyond simply issuing payslips.
It involves calculating gross and net salaries, withholding employee and employer contributions, declaring social charges to relevant institutions, and ensuring compliance with evolving labor and tax legislation.
Each month, the employer must produce a payslip (bulletin de paie) and submit corresponding declarations to bodies such as URSSAF, AGIRC-ARRCO, and the tax administration.
Errors in payroll or late declarations can lead to heavy financial penalties and labor disputes — which is why professional legal and HR support is essential.
Main Advantages :
Full compliance: payrolls prepared in accordance with the French Code du Travail and social security regulations.
Accuracy guaranteed: our system ensures all rates, contributions, and legal updates are correctly applied.
Time saving: we handle all administrative steps, freeing you from complex monthly formalities.
Data confidentiality: strict protection of employee personal and salary data.
Legal security: our team ensures every payslip and declaration can stand up to a labor inspection or audit.
In short: we make payroll management secure, compliant, and effortless, allowing you to focus entirely on your business operations.
How We Manage Payroll and Declarations in France?
Administering payroll in France can be challenging due to its strict and ever-changing regulations.
With FrenchCo.lawyer, your payroll process becomes transparent, legally compliant, and fully managed from start to finish.
Here’s how we support you step by step:
Collecting Employee and Company Information
We gather all essential details — employee contracts, working hours, benefits, and the company’s registration data (SIRET, URSSAF affiliation, etc.). Each file is reviewed for compliance with French labor and social legislation.
Calculating Salaries and Contributions
Our team computes gross and net pay, taking into account bonuses, paid leave, overtime, and benefits in kind. We ensure all applicable contributions (URSSAF, unemployment, retirement, complementary health insurance) are accurately applied.
Preparing and Issuing Payslips
We generate legally compliant payslips (bulletins de paie), incorporating all mandatory mentions, tax withholdings, and social contributions. Payslips are securely shared with the employer or directly with employees, according to your preferred process.
Filing Monthly and Annual Declarations
We prepare and file all required declarations — including DSN (Déclaration Sociale Nominative) — to URSSAF, tax authorities, and pension funds. All filings are handled electronically and monitored for acknowledgment of receipt.
Year-End Compliance and Reporting
At year-end, we handle employer tax summaries, salary statements (attestation annuelle), and reporting for the DGFIP. We also provide assistance with employee income certificate requests or social audits.
Why Choose FrenchCo.lawyer?
Because payroll is not just about numbers — it’s about compliance, liability, and employee trust. With FrenchCo.lawyer, you benefit from a unique combination of legal expertise and payroll precision: All calculations are validated by employment lawyers and certified payroll professionals. We guarantee strict compliance with labor, tax, and data protection rules (GDPR). You receive ongoing legal support for contracts, benefits, and HR formalities. Our processes are fast, transparent, and always aligned with current French regulations. In short: we handle every payslip, declaration, and update — you stay focused on your team.
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What We Need From You to a Manage Your Payroll Efficiently ?
To manage your payroll smoothly and in full compliance, we simply need a few key elements:
Company Details
Your SIRET number, URSSAF affiliation, and collective bargaining agreement (convention collective) applicable to your activity.
Employee Information
Each employee’s full name, address, date of birth, employment start date, social security number, and job title.
Contracts and Benefits
Employment contracts, working time arrangements, benefits in kind, bonuses, and expense reimbursements.
Variable Monthly Data
Overtime hours, absences, sick leave, commissions, and any salary adjustments.
And Then?
Once these details are received, our team takes over: Monthly preparation of payrolls and payslips. Electronic filing of DSN and related declarations. Verification of compliance and reconciliation with accounting. You receive compliant payslips, updated social records, and confirmation of all filings — ready for audits or year-end reporting.
Payroll Management– Simple Process, Clear Budget
Flat service fee starting from €59 per employee/month excl. taxes* Includes: Monthly payslip preparation and delivery. Filing of all mandatory social and tax declarations. Year-end employer reports and compliance verification.
Additional services: drafting employment contracts, managing terminations, and handling labor inspections or audits.
No hidden fees, no surprises.
Our commitment:
No hidden administrative fees
No outsourced processing
Only accurate, compliant payroll
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Why Choose Us?
We Believe in Transparent, Lawyer-Led Payroll & Compliance Management
Accurate and timely payroll: Each payslip and declaration is prepared on schedule, ensuring smooth salary management every month.
Full legal compliance: All payroll data and filings comply with French labour, URSSAF, and tax regulations.
Secure documentation: Payslips and records are handled with strict confidentiality and GDPR-compliant storage.
High professional standards: Every payroll process is supervised by licensed French lawyers and payroll specialists.
Let us handle your company’s payroll and declarations — so you can focus on managing your team and growing your business in France.
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Understanding the Payroll (Payslips and Declarations in France)
Can a foreign employer manage payroll for employees working in France?
Yes.
Foreign companies can legally employ staff in France without creating a full subsidiary. However, they must register as a foreign employer (employeur étranger) with the French social security authorities and comply with all payroll and declaration obligations.
There are two options:
- Without a French legal entity – The company registers directly with URSSAF Alsace, the body designated for foreign employers. It then obtains a SIRET number for payroll purposes and files monthly DSN (Déclaration Sociale Nominative).
- Through a local subsidiary or branch – Payroll obligations are handled by the French establishment under its own registration number.
In both cases, payslips must be drafted in French, follow the format set by the Code du Travail, and include all legally required mentions (gross/net pay, social charges, paid leave, etc.).
Failure to comply can lead to administrative fines, back payments, and in serious cases, criminal sanctions for concealed employment (travail dissimulé).
What are the main payroll declarations in France?
The key payroll declaration is the DSN (Déclaration Sociale Nominative) — a monthly electronic filing that consolidates all employee information, salary data, and contributions.
The DSN automatically transmits information to:
- URSSAF (social charges, CSG/CRDS, family allowances),
- Pension funds (AGIRC-ARRCO),
- Tax administration (income tax withholding),
- Pôle Emploi (employment agency),
- Mutual insurance and health funds.
In addition, employers must file:
- Annual report (DADS-U or DSN annuelle) confirming all salary data;
- Work accident declarations when applicable;
- End-of-year certificates (for tax and employment records).
Late or inaccurate DSN filings may lead to penalties ranging from €11 to €750 per employee, depending on the nature and gravity of the error.
What are the deadlines for payroll declarations and payments?
For most companies, the DSN must be submitted by the 5th or 15th of the following month, depending on payroll size:
- Companies with fewer than 50 employees: 15th of the next month,
- Companies with 50+ employees: 5th of the next month.
Social contributions must be paid at the same time. Late submissions lead to surcharges (5–10%) and daily interest on unpaid amounts.
At the end of the year, employers must also provide employees with annual salary summaries and tax certificates (attestation fiscale annuelle).
Can payroll be outsourced in France?
Yes — payroll outsourcing (externalisation de la paie) is common and legally authorized.
However, the employer remains responsible for the accuracy of all declarations and payments.Outsourcing offers key advantages:
- Time savings and reduced administrative burden,
- Guaranteed compliance with current legislation,
- Access to expert legal and HR advice,
- Simplified communication with URSSAF and tax authorities.
A formal service agreement should define the provider’s scope, liability, and confidentiality obligations under GDPR.
- Time savings and reduced administrative burden,
How long should payroll records and payslips be kept?
French employers must retain all payroll and declaration records for at least 5 years (Article L3243-4, Code du Travail).
This includes:
- Payslips (paper or electronic copies),
- DSN filings and URSSAF receipts,
- Contribution payment records,
- Employee registers and employment contracts.
Certain records, such as those related to workplace accidents or exposure to risks, must be kept for up to 40 years.
Employees are also required to keep their payslips indefinitely, as they serve as proof for pension rights and social benefits.
Who is responsible for payroll and social declarations in France?
The employer is always legally responsible for:
- Calculating gross and net salaries,
- Withholding and paying social contributions,
- Issuing compliant payslips,
- Submitting monthly DSN declarations to URSSAF and other bodies.
Even when using an external payroll service provider, the employer remains fully accountable for errors or omissions.
This is why many companies choose to delegate payroll management to specialized legal and HR professionals — ensuring accuracy and compliance with French labor law and tax regulations.
What information must appear on a French payslip?
French law imposes strict content requirements for payslips. Each bulletin de paie must include:
- Employer details (name, address, SIRET number, NAF code, URSSAF affiliation);
- Employee identity (name, position, seniority, working hours, etc.);
- Gross salary and all components (base pay, bonuses, overtime, benefits in kind);
- Social contributions (URSSAF, unemployment, retirement, health, pension);
- Tax withholdings (prélèvement à la source for income tax);
- Net salary payable;
- Cumulative year-to-date figures;
- Reference to the collective bargaining agreement (convention collective).
Payslips must be in French, electronic or paper, and retained for 5 years by both employer and employee.
What are the main employer contributions in France?
Employer contributions represent approximately 40–45% of gross salary, depending on the sector, location, and applicable collective agreement.
They cover:
- URSSAF: social security (health, maternity, family allowances);
- Unemployment insurance (Pôle Emploi);
- Retirement (AGIRC-ARRCO);
- Supplementary schemes (occupational health, training, transportation);
- Taxes such as apprenticeship contribution or construction levy (BTP).
Employee contributions amount to 20–25% of gross salary, deducted at source from the payslip.
French payroll law changes frequently — contribution rates and exemptions (e.g., hiring under youth or innovation schemes) must be updated monthly.
What are the penalties for payroll errors or non-compliance?
Penalties in payroll management are strict.
Common infractions include:
- Missing or incorrect payslips → fine of €450 per payslip;
- Failure to file DSN → €11–€750 per employee;
- Unpaid social contributions → 10% surcharge + interest (0.2% per month);
- Concealed work (travail dissimulé) → up to 3 years imprisonment and €45,000 fine for individuals (€225,000 for companies).
Employers may also be excluded from public contracts and subject to criminal prosecution in severe cases.
Professional supervision by a lawyer or certified payroll expert is therefore essential.
What are the obligations regarding data protection in payroll management?
Payroll involves processing sensitive personal data — salaries, social security numbers, tax IDs, and bank details.
Under the GDPR (General Data Protection Regulation), employers must:
- Collect only necessary data;
- Protect it against unauthorized access;
- Limit access to authorized personnel;
- Retain it for no longer than necessary;
- Inform employees of their data rights (access, rectification, deletion).
Non-compliance with GDPR can lead to heavy fines (up to 4% of global annual turnover) and reputational damage.
Manage Your French Payroll
Let our French lawyers & payroll specialists handle payslips and declarations for you.
More About Payroll (Payslips and Declarations in France)
Do I need a payroll service in France?
Yes, if you employ staff in France, payroll management and declarations to URSSAF and tax authorities are mandatory.
What documents will I need?
You’ll need employee contracts, ID details, work permits (if applicable), and company registration documents.
How often must declarations be filed?
Payroll declarations are generally submitted monthly via the French DSN (Déclaration Sociale Nominative).
Can payroll be handled remotely?
Absolutely. Our team can process payslips and declarations securely online, no physical presence needed.
What are the compliance requirements?
You must follow French labour law, social contributions, and GDPR data protection rules.
How long does setup take?
- We can activate payroll within a few working days once all employee data and documents are received.
What are the typical costs?
Costs depend on employee count and complexity. We offer clear, fixed-fee payroll management packages.
Can you manage expatriate or non-resident employees?
Yes, we handle payroll and social declarations for both French and foreign employees working in France.
