SCI and IRP/CSE elections: what you need to know

Updated March 29, 2026 - A SCI does not escape labor law when it employs employees. If it crosses the applicable thresholds, it must organize the staff representative institutions currently centered on the CSE. In practice, many SCIs wrongly think that a civil or property structure would be out of scope.

Article L2311-2 of the Labor Code and the Public Service sheet on the CSE recall that the social and economic committee must be set up in companies with at least 11 employees, subject to the threshold condition of 12 consecutive months.

To complete, see SCI: tax advantages, Social, payroll and remuneration and HR & payroll: employer obligations in 2026.

In many SCIs, staff numbers are low. But some real estate structures employ guards, maintenance workers, managers or administrative staff. It is the real social situation that counts, not the civil form of society.

• the calculation of the workforce;
• the duration of crossing the threshold;
• the existence of shared or intermittent employees;
• the effective organization of the electoral process if the threshold is reached.

An accountant does not organize the elections in place of the employer, but he can help:

• make the workforce more reliable;
• check the calendar;
• document payroll and social data;
• coordinate with legal or social advice.

Hayot Expertise Advice: the best way to avoid a CSE dispute in SCI is to check the thresholds before an employee or the labor inspectorate asks the question.

We help SCI employers to make their reading of thresholds, their payroll and useful social documentation more reliable before any election or inspection.

Quick link: Secure your social and payroll obligations

The topic title is a little misleading, because a SCI no longer deals with "IRP elections" in the old sense. In 2026, the right frame is the CSE and the real headcount of the structure. The role of the accountant is very practical here: helping read the thresholds, secure payroll, check the headcount base and keep social records tidy.

Service-Public reminds us that the CSE must be set up in companies with at least 11 employees, and that this threshold must be reached for 12 consecutive months. For a SCI, the issue is therefore social rather than civil law: once the entity employs staff, it is subject to ordinary labour-law rules.

Why SCIs often get this wrong

Many SCIs assume they are outside the scope because their purpose is property holding. In reality, the business may employ a caretaker, maintenance staff, an office assistant or regular service providers. The key question is not the legal form but the real presence of employees and employer obligations.

An accountant can help an employer SCI to:

• track headcount correctly through payroll and internal records;
• identify when the 11-employee threshold has been reached;
• prepare the information needed for staff communication and elections;
• coordinate payroll, legal and HR follow-up;
• anticipate partial elections if a college is no longer represented or if half of the full members disappear.

The main point is not to wait for the first dispute. The earlier the SCI formalises its social organisation, the lower the risk of a challenge to the process.

In practice, the useful steps are straightforward:

1. check the headcount using the applicable counting rules; 2. identify the date when the threshold is crossed; 3. prepare staff information; 4. organise the election calendar; 5. keep records of what has been done.

A CSE is not just for large companies. In a smaller SCI that genuinely employs staff, the subject should be treated with the same seriousness, but without overcomplicating it.

Common mistakes

• thinking only in terms of the "SCI" legal form and forgetting employer status;
• counting headcount too loosely;
• mixing old IRP language with the current CSE regime;
• failing to document when the threshold was crossed;
• waiting for a problem before asking for social-law guidance.

The right reflex is to make payroll, social and legal work together. When the accountant is already involved in the SCI's accounts, they can serve as an early warning point for thresholds, evidence and timing issues.

In short, the question is not only "do we need a CSE?". The real question is: "how does the SCI prove that it identified the threshold, informed staff and respected the timetable?".