Accounting firm collective agreement: complete guide 2026

The accounting firm collective agreement is the national agreement for chartered accounting and statutory audit firms (IDCC 787), signed on 9 December 1974 and extended in 1975. It sets the five-level classification (N5 execution to N1 management), the minimum salaries revalued on 1 March 2026, working hours, the day-package, leave and the provident fund.

Updated April 4, 2026 - The collective agreement for accounting firms (IDCC 787) is the référence text governing employment relations within chartered accounting and statutory audit firms in France. Whether you are a firm owner, HR manager or accounting employee, knowing its provisions is essential to ensure compliance with payroll, contracts and social obligations. This guide details the scope of application, the classification grid, minimum salaries, working hours and the specific rights of employees in the sector.

In summary: the collective agreement for chartered accounting firms (IDCC 787) applies to any firm whose main activity relates to accounting, chartered accountancy or statutory audit. It defines professional classifications, minimum salaries, working hours, leave, provident fund and all employee rights in the sector.

The national collective agreement for chartered accounting and statutory audit firms is governed by IDCC 787. It was concluded on 9 December 1974, then extended by decree of 30 May 1975 (Official Journal of 12 June 1975, brochure JO no. 3020). It has since been the subject of numerous amendments, adapted to legislative changes and branch agreements.

Its scope covers firms whose main activity consists of:

• keeping, monitoring and correcting accounts;
• preparing balance sheets and income statements;
• tax, social and legal advisory;
• statutory audit;
• management assistance.

Excluded from the scope are internal accounting departments of non-accounting companies, tax law firms whose accounting activity is incidental, and umbrella companies.

For related reading, see Missions of accountants, Accounting apprenticeship and Accountant salary.

The classification grid of the chartered accountant collective agreement is one of the most sensitive points for firms and employees alike. It divides jobs into catégories and levels, each corresponding to a level of responsibility, autonomy and qualification.

The main catégories#

The agreement organises jobs into five levels, from N5 (execution) to N1 (management), grouped into two broad categories:

• ETAM (employees and technicians), levels N5 and N4 (coefficients 170 to 280): data entry, complete file management, routine declarations, growing autonomy on standard files.
• Managers (cadres), levels N3 to N1 (coefficients 330 to 600): design work, team supervision, client advisory, complex assignments, portfolio responsibility, then firm management.

Each level is defined by objective criteria: required diploma (BTS CG, DCG, DSCG, DEC), autonomy in work, complexity of tasks, possible supervision and responsibility engaged. A junior accounting assistant generally falls under level N5, while a confirmed mission manager reaches manager status from level N3 (coefficient 330 or 385).

Why is classification crucial?#

Classification directly determines:

• the applicable minimum salary;
• the coefficient for calculating certain allowances;
• professional development opportunities;
• provident fund and mutual insurance régime.

Representative example: an accounting collaborator with three years of experience, holding a DCG, manages a portfolio of 25 small business files autonomously. They generally fall under level N4 (execution with delegation, coefficients 220 to 280). If their gross monthly salary is below the agreed minimum for this level, the firm must proceed with an immediate increase.

The minimum salaries of the IDCC 787 collective agreement are regularly revalued by branch agreement. In 2026, conventional minimum salaries vary according to classification level and seniority.

These minimums stem from amendment no. 48 of 5 December 2025, effective 1 March 2026 (average increase of 2.9%). They are calculated from two agreed point values for 2026: a base value of 131.54 € and a hierarchical value of 79.85 €. The gross monthly minimum for each coefficient appears in the profession's grid, from level N5 (execution) to level N1 (management). Firms, particularly in large urban areas like Paris, Lyon or Bordeaux, generally pay salaries above the conventional minimums to attract and retain talent. The recruitment tension in the profession makes these gaps increasingly pronounced.

Good to know: seniority bonuses, year-end bonuses and benefits in kind do not count towards the conventional minimum. The base salary must reach the minimum, independently of these variable éléments.

The 2026 agreed minimums stem from amendment no. 48 of 5 December 2025, effective 1 March 2026 (agreed base point value 131.54 €, hierarchical value 79.85 €). Here are the gross monthly minimums by level and coefficient (35-hour basis):

2026 SMIC reminder: the SMIC rose to 12.31 € per hour, i.e. 1,867.02 € gross per month for 35 hours on 1 June 2026 (up from 1,823.03 € since 1 January). When a bottom-of-grid agreed minimum falls below it, the SMIC applies: pay can never be lower. To estimate the real cost of a hire, use our employer cost calculator.

Working hours in accounting firms is a recurring topic, particularly due to activity peaks linked to tax and accounting deadlines.

Legal working hours and overtime#

The legal working week is 35 hours. However, the collective agreement provides specific provisions:

• overtime is increased in accordance with the Labour Code (25% for the first 8 hours, 50% beyond);
• firms can implement an annual day-package for autonomous managers, capped by the agreement at 217 worked days plus the solidarity day;
• periods of high activity (closings, tax season) may justify complementary hours, within legal limits.

Leave and absences#

The chartered accountant collective agreement provides specific provisions for leave:

• Paid leave: in accordance with common law, 5 weeks of paid leave per year, with rules for taking into account the référence period specific to the firm;
• Family event leave: marriage, PACS, death, birth: paid days off are granted under the conditions provided by the Labour Code, possibly increased by company agreement;
• Training leave: employees can benefit from leave to take accounting exams (DCG, DSCG, DEC) as part of the CPF or skills development plan.

Remote work#

More and more firms are integrating agreements on remote work, generally allowing 2 to 3 days of remote work per week for employees whose functions allow it. This topic is often dealt with by company amendment rather than by the collective agreement itself.

The collective agreement for accounting firms imposes obligations regarding complementary social protection:

• Mandatory mutual insurance: since the 2013 ANI, all employees must benefit from collective health coverage. The collective agreement specifies the minimum level of coverage.
• Provident fund: executives are mandatorily covered by a provident fund covering death, incapacity and disability risks. Many firms extend this coverage to all employees, including non-executives.
• Profit-sharing and participation: firms with more than 50 employees are required to negotiate on profit-sharing. Smaller firms can set up a voluntary profit-sharing agreement, offering a significant tax and social advantage.

For the essentials, our chartered accounting firm in Paris 8 summarises below the verified rules of IDCC 787.

After auditing numerous HR files of accounting firms, here are the errors we most frequently observe:

** "We've always done it this way" is not a valid argument. The collective agreement evolves, and amendments accumulate. A firm that does not update its regulatory watch exposes itself to salary recalls. ** An employee who evolves in their duties must have their classification re-evaluated. An accounting assistant who has become a mission manager cannot remain at level N5 indefinitely.

** The title "accounting collaborator" says nothing about the real level. It is the concrete analysis of tasks, autonomy and responsibilities that determines classification. ** Branch agreements regularly revalue minimum salaries. A firm that does not follow these developments finds itself in non-compliance, sometimes over several fiscal years. ** The collective agreement must be posted in the firm's premises and made available to employees.

Failure to post is sanctionable by the labour inspectorate.

Hayot Expertise advice: good practice is not to simply cite a collective agreement on a payslip or employment contract. It is necessary to regularly verify that it really corresponds to the firm's activity, that classifications are up to date and that minimum salaries are respected. An annual HR audit allows you to identify gaps before they become disputes.

<details> <summary>What is the collective agreement applicable to an accounting firm in 2026?</summary>

The applicable collective agreement is the National Collective Agreement for Chartered Accounting and Statutory Audit Firms, identified by IDCC 787. It applies to any firm whose main activity relates to accounting, chartered accountancy or statutory audit. You can consult the full text on Légifrance.

</details> <details> <summary>What is the minimum conventional salary for a junior accounting assistant in 2026?</summary>

A junior accounting assistant generally falls under level N5 of the IDCC 787 collective agreement (coefficients 170 to 210), the first rung of the grid. Under amendment no. 48, effective 1 March 2026, this level corresponds to a gross monthly minimum of 1,837.64 € to 2,103.81 €. When a bottom-of-grid minimum falls below the SMIC (1,867.02 € as of 1 June 2026), the SMIC applies. Firms in the Paris region often pay higher salaries to remain competitive.

</details> <details> <summary>Can an accounting firm be subject to a différent collective agreement?</summary>

Yes, in some cases. If a firm exercises a predominant incidental activity (for example, management consulting without main accounting activity), it may fall under another collective agreement, such as that of consulting firms (SYNTEC, IDCC 1486). However, as soon as the main activity is accounting, it is IDCC 787 that applies. In case of doubt, it is the corporate purpose and real activity that prevail.

</details> <details> <summary>Does the IDCC 787 collective agreement provide for remote work provisions?</summary>

The collective agreement itself does not contain detailed provisions on remote work. This is generally governed by a company agreement or, failing that, by a charter drawn up by the employer after consultation with the CSE if it exists. Many accounting firms now offer 2 to 3 days of remote work per week, but this practice falls under internal agreement rather than the branch agreement.

</details> <details> <summary>How do I verify if my firm respects the minimum salaries of the collective agreement?</summary>

Compare your gross base salary (excluding bonuses, overtime and benefits in kind) with the conventional minimum corresponding to your classification level and coefficient. If your salary is lower, your employer must proceed with an increase. You can consult updated salary scales on Légifrance or ask your staff representative. In case of non-compliance, you can refer the matter to the Labour Court within 3 years.

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In 2026, the collective agreement for accounting firms (IDCC 787) remains a central text for the HR management of any chartered accounting firm. Beyond the simple référence to mention on contracts and payslips, it is a living framework that evolves with branch agreements and amendments. The right reflex is to regularly verify classifications, minimum salaries and social provisions to ensure compliance and avoid disputes.

For employees, this agreement is a lever of protection: it guarantees minimums, training rights and complementary social protection. For firms, it is a structuring framework that, when properly applied, contributes to quality of life at work and employee retention.

(Official sources: Légifrance - IDCC 787, BOCC, Ministry of Labour, Labour Code)