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Business laws

Business laws in France

Business laws in France are flexible for an SAS, but employment law is detailed. Most of the work is payroll, contracts and filing accounts.

Quick answer

File annual accounts with the commercial court registry, keep the beneficial owner register current, and follow the Labour Code and your sector’s collective agreement when hiring.

Verified Oct 2026 · service-public.fr
Accounts filing
Yearly
Working week
35 hours
Employer charges
about 40-45%
Audit
Above thresholds

Ongoing obligations

Recurring duties for a small SAS.

DutyWhenNotes
Approve and file accountsWithin 6 months of year endFiled with the registry; small companies can keep them confidential
Beneficial ownersKeep currentChanges within 30 days
Payroll declarationsMonthlyThrough the DSN to Urssaf
Statutory auditorIf thresholds metTurnover, assets and staff tests
Example

An SAS hiring its first employee must register with Urssaf, use a monthly DSN payroll filing, and apply the salary grid of its collective agreement.

How it works in practice

Collective agreements

Most sectors have a convention collective that sets minimum pay, notice periods and benefits.

Contracts

Permanent contracts (CDI) are the default, fixed-term contracts (CDD) are limited to specific cases.

Data protection

The GDPR applies, enforced by the CNIL.

Editor's note

Read your collective agreement before writing the first job offer. It often matters more than the Labour Code for pay and notice.

Before you start
  • Collective agreement identified
  • Payroll provider chosen
  • Beneficial owners declared
  • Accounts filing date in calendar
  • GDPR records in place

What to watch

Dismissal rulesEnding a CDI requires a formal process and real cause.
Working time35-hour week with overtime rules.
Late filingsThe registry can fine or order filing.

Common questions

Does an SAS need an auditor?

Only above two of three thresholds for size.

Can a foreigner be president?

Yes; non-EU presidents living in France need the right residence status.

What is a DSN?

The monthly payroll declaration.

Local terms

CDI
Permanent contract.
DSN
Monthly payroll filing.
Convention collective
Sector agreement.

Primary sources

entreprendre.service-public.fr↗Urssaf↗CNIL↗