Business laws in France are flexible for an SAS, but employment law is detailed. Most of the work is payroll, contracts and filing accounts.
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.
Recurring duties for a small SAS.
| Duty | When | Notes |
|---|---|---|
| Approve and file accounts | Within 6 months of year end | Filed with the registry; small companies can keep them confidential |
| Beneficial owners | Keep current | Changes within 30 days |
| Payroll declarations | Monthly | Through the DSN to Urssaf |
| Statutory auditor | If thresholds met | Turnover, assets and staff tests |
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.
Most sectors have a convention collective that sets minimum pay, notice periods and benefits.
Permanent contracts (CDI) are the default, fixed-term contracts (CDD) are limited to specific cases.
The GDPR applies, enforced by the CNIL.
Read your collective agreement before writing the first job offer. It often matters more than the Labour Code for pay and notice.
Only above two of three thresholds for size.
Yes; non-EU presidents living in France need the right residence status.
The monthly payroll declaration.