When a company opens a new worksite (office, store, shop, restaurant etc.), it is mandatory to register this new establishment with the French Trade Registry (“Registre du Commerce et des Sociétés”).
Each new establishment, once registered, will be given a new SIRET number (company’s establishment identification number).
It is only once this registration has been completed, that employers should relocate and/or hire employees into this new work place.
If you want to assign employees to this establishment, this formality must first be done.
Indeed, your payroll provider will need the SIRET number for this new establishment in order to process payroll correctly.
The 1st DPAE formality (declaration of hiring of an employee) on the new establishment will initiate the registration of this establishment with URSSAF (employers’ social security office) – and URSSAF will provide a specific account number for this establishment (this should be issued in the 2-3 weeks following the hiring date): this is crucial information for the payroll settings.
In parallel, you will receive a specific risk notification (called “AT/MP”) through your employer account on www.net-entreprises.fr (this usually comes a few days after the registration with URSSAF). This AT/MP rate will have to be provided to your payroll team as well in order for payroll contributions to be processed at the correct rates.
As a reminder, in case of an audit by the Labor Inspection or URSSAF, the absence of DPAEs for employees is considered as undeclared work and can result in a fine of €750 per missing DPAE and per month of delay (HiConnect processes the DPAE’s for clients who have subscribed to Employee Management Services).
Finally, depending on the situation, a change in the employee’s place of work may require the employee’s prior written consent or a written individual information within a reasonable period before the change. When there are Employee Representatives, additional formalities apply.
Should you have any questions, or should you need assistance in this matter, please do not hesitate to contact us.
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