Hiring Employees, Employment Contracts & DSN France 2026: Employer Obligations

Hiring a first employee or a new team member commits the employer to a set of mandatory formalities that must be respected. Omissions, delays or errors in these procedures can lead to administrative penalties, URSSAF audits and employment tribunal disputes.

In 2026, the fundamental rules remain stable, but the tools have become digital: the DPAE (Declaration Prealable a l'Embauche) is filed online, the DSN (Declaration Sociale Nominative) unifies all social declarations, and collective agreements apply automatically based on the sector of activity.

This complete guide details all employer obligations, from signing the employment contract to the first monthly DSN filing.

What Is the DPAE?

The DPAE (Declaration Prealable a l'Embauche) is a legal obligation for every employer hiring an employee. It must be filed with URSSAF no later than the last working day before the employee's start date.

The DPAE automatically triggers:

• Social security registration for the employee (if not already registered);
• Unemployment insurance affiliation;
• Opening of the employer file with URSSAF;
• Scheduling of the pre-employment medical examination.

How to File the DPAE

The DPAE is filed exclusively online:

• Via the net-entreprises.fr portal (recommended for companies);
• Via the urssaf.fr portal (employer space);
• Via the accountant's payroll software by EDI.

A numbered acknowledgement of receipt is issued immediately and must be retained.

Warning: Failure to file a DPAE constitutes undeclared work (travail dissimule). Penalties can reach 45,000 euros in fines and 3 years' imprisonment for individuals, plus reimbursement of all social charge exemptions improperly received.

The Indefinite-Term Contract (CDI)

The CDI is the standard and general form of the employment contract. It has no set end date and can only be terminated by resignation, dismissal or mutual termination (rupture conventionnelle).

A CDI can be concluded verbally for full-time positions, but it is strongly recommended to draft it in writing (mandatory for part-time positions, CDD contracts and apprenticeship contracts).

The Fixed-Term Contract (CDD)

The CDD can only be concluded in cases specifically provided for by the Labour Code (Article L. 1242-2):

• Replacement of an absent employee;
• Temporary increase in activity;
• Seasonal employment;
• Custom-use contracts in certain sectors.

Maximum duration: 18 months in principle (including renewals), with a few exceptions up to 24 months.

The CDD must be in writing and handed to the employee within 2 working days of hiring.

Risk: An unsigned, requalified or overrun CDD is automatically requalified as a CDI by the employment tribunal, with all the associated financial consequences.

Apprenticeship and Professionalization Contracts

Alternance contracts allow training a young person by combining theoretical education with professional practice:

Both types of alternance contracts entitle the employer to specific state subsidies and significant social contribution exemptions.

Although no specific formalism is required by law for full-time CDI contracts, certain clauses are essential to protect both employer and employee:

Recommended mandatory clauses:

• Identity of the parties (employer and employee);
• Hiring date and place of work;
• Nature and job title;
• Applicable collective agreement (convention collective);
• Professional classification (coefficient or level);
• Remuneration (gross monthly salary + any bonuses);
• Working hours (full-time or part-time);
• Probation period duration and renewal conditions;
• Confidentiality clause if applicable.

For CDD contracts, additional mandatory clauses:

• Precise reason for the fixed-term arrangement;
• Precise end date or minimum duration;
• Identity of the employee being replaced (if replacement contract).

Automatic Application Based on the APE Code

The collective agreement applicable to your company is determined by your APE code (code d'activite principale exercee, assigned by INSEE at the time of company creation). It applies automatically, even if you did not choose it deliberately.

It sets specific rules (minimum wages, bonuses, notice periods, benefits in kind...) that supplement the Labour Code and cannot be less favourable to the employee.

To identify your collective agreement: search on legifrance.gouv.fr or consult your chartered accountant.

What Is the DSN?

The Declaration Sociale Nominative (DSN) is the unique monthly declaration through which the employer transmits to all social protection bodies (URSSAF, pension funds, provident funds, mutuelle health insurance, France Travail) all data relating to its employees.

It has replaced the vast majority of periodic social declarations since 2017.

DSN Calendar 2026

Payment of URSSAF contributions is made at the same time as the DSN filing.

DSN Content

The monthly DSN contains:

• Identity data of each employee;
• Remuneration elements (gross salary, net salary, contributions);
• Individual events (hiring, end of contract, sick leave, maternity leave...);
• Place of work and establishment code.

The Personnel Register

Every employer must maintain a unique personnel register in which all employees and interns are recorded in chronological order. It must include:

• Identity of each employee;
• Entry and exit dates;
• Nature of the contract;
• Professional qualification.

This register can be kept in paper or electronic format. The absence of a register is punishable by a fine of 750 euros per employee.

The Pre-employment Medical Examination

Since the 2017 reform, the medical examination is modulated according to the risks of the position:

• Information and Prevention Visit (VIP): for positions with no specific risk, within 3 months of hiring (30 days for employees under 18);
• Medical Fitness Examination (EMA): for positions with specific risks (work at height, dangerous machinery, exposure to chemical agents...), before the start date.

• The DPAE must be filed before the start date: never wait until the day after;
• The CDI is the standard contract form; the CDD can only be used in specific cases;
• The contract must reference the applicable collective agreement and the employee's classification;
• The monthly DSN replaces all periodic social declarations;
• The personnel register is mandatory for all employers.

(Sources: Service-Public.fr hiring, travail.gouv.fr contracts, urssaf.fr DPAE, net-entreprises.fr DSN)