.png)
French payroll runs on monthly DSN filings with URSSAF — one of Europe's most complex reporting systems. Rippling automates DSN submissions, PAS withholding, and AGIRC-ARRCO pension contributions so your SASU stays compliant.
French payroll is governed by the Code du travail and administered through the Déclaration Sociale Nominative (DSN) system — a mandatory electronic payroll declaration submitted monthly to all social insurance bodies simultaneously. Since 2017, the DSN has replaced all individual social security declarations, making accurate monthly filing critical.
Employer social charges in France are among the highest in Europe — total contributions of 40–45% of gross salary across URSSAF (health, pension, family), AGIRC-ARRCO (complementary pension), unemployment insurance, and accident-at-work levies. Since January 2019, employers also withhold income tax at source (Prélèvement à la source — PAS) on each payslip, using withholding rates provided by the Direction Générale des Finances Publiques (DGFIP).
Every French employment contract must reference the applicable convention collective (collective bargaining agreement), which governs minimum salaries, classification, notice periods, and supplemental benefits above the Code du travail minimums.
Rippling's French payroll module covers:
| Contribution | Rate (approx.) | Notes |
|---|---|---|
| Health / Maternity / Disability (CPAM) | 7% | On total gross salary |
| Old Age (retraite de base) | 8.55% | Up to social security ceiling (€46,368/year). 1.9% above. |
| AGIRC-ARRCO Tranche 1 | 4.72% | Up to 1× social security ceiling |
| AGIRC-ARRCO Tranche 2 | 12.95% | 1× to 8× social security ceiling |
| Unemployment (Assurance chômage) | 4.05% | Up to 4× ceiling |
| Family Allowance (CAF) | 3.45%–5.25% | Reduced rate below 3.5× SMIC |
| FNAL (housing levy) | 0.1%–0.5% | 0.1% under 50 employees; 0.5% at 50+ |
.svg)
| Contribution | Rate | Notes |
|---|---|---|
| CSG/CRDS | 9.7% | Generalized Social Contribution on 98.25% of gross. Non-deductible CRDS: 0.5%. Deductible CSG: 6.8%. |
| Old Age (retraite de base, employee) | 6.9% | Up to ceiling; 0.4% above |
| AGIRC-ARRCO (employee) | 3.15%–8.64% | By tranche |
| PAS (income tax withholding) | Variable | Applied at DGFIP-provided rate per employee. Rippling pulls automatically. |
| Band | Annual Income | Rate |
|---|---|---|
| 0 | Up to €11,294 | 0% |
| 1 | €11,295–€28,797 | 11% |
| 2 | €28,798–€82,341 | 30% |
| 3 | €82,342–€177,106 | 41% |
| 4 | Over €177,106 | 45% |
PAS withholding rate is provided by DGFIP per employee. Rippling retrieves the rate via DSN data exchange. The quotient familial (household-based tax calculation) affects the effective rate.
Final payslip includes: notice pay (PILON), unused vacation pay, and the solde de tout compte (final settlement). Severance exempt from social charges above certain amounts. The solde de tout compte is contested within 6 months of signing.
Statutory: Comprehensive social insurance, 5 weeks leave, mandatory mutuelle (complementary health).
Market standard: Tickets-restaurant (€11.38/day, 50–60% employer contribution), 50% transport pass, supplementary pension top-up, annual bonus. Tech: BSPCE stock warrants, remote allowance, RTT flexibility.
The Déclaration Sociale Nominative (DSN) is France's mandatory monthly electronic payroll declaration, replacing all individual social insurance filings since 2017. It's submitted to Nét-Entreprises and distributes data simultaneously to URSSAF, CPAM, France Travail, AGIRC-ARRCO, and the DGFIP. Rippling generates and submits the DSN automatically on each payroll close.
PAS (Prélèvement à la source) is France's employer income tax withholding system, mandatory since January 2019. The DGFIP provides each employee's withholding rate via the DSN system. Rippling applies this rate automatically on each payslip. Employees update their personal tax situation at impots.gouv.fr and the updated rate is transmitted via the next DSN cycle.
France's convention collective (CCN) is the industry-level collective bargaining agreement setting minimum salaries, classification levels, overtime rules, and benefit entitlements. Every employment contract must reference the applicable CCN. Rippling's French payroll validates that each employee's salary meets the CCN minimum and triggers alerts for below-threshold salaries.
Yes. Rippling's French payroll module generates and submits monthly DSN automatically, calculates URSSAF and AGIRC-ARRCO contributions by tranche, applies PAS withholding, and manages mutuelle contributions. thePeopleStack configures the full French payroll setup including CCN identification and DSN account.
