Lucca vs PayFit vs Silae: payroll and HRIS options for French SMEs

Quick answer. In 2026, Lucca, PayFit and Silae do not answer the same question. Lucca (from EUR 0.50 to EUR 6.25 per module per user per month) is a modular French HRIS covering leave, time, reviews, expense reports and employee records. PayFit (from EUR 26 per month for the founder plan in February 2026, then EUR 19 to 29 per employee per month depending on modules) targets SME payroll autonomy with an accessible interface. Silae (EUR 3 to 12 per payslip depending on volume, with phased price increases over 2025-2027) remains the reference payroll production engine for French accounting firms, with 900+ collective agreements modelled and more than 7.5 million payslips issued every month. The right choice is less about the headline price than about the boundary between internal autonomy, accountant control and full outsourcing.

French payroll is not just a payslip printed at month-end. It involves the monthly Declaration Sociale Nominative (DSN) due no later than the 5th or 15th of the following month depending on headcount (article R133-13-1 of the French Social Security Code), compliance with the applicable collective agreement (the IDCC code is mandatory in section S21.G00.11.022 of the DSN), management of sick leave / maternity / work accidents, benefits in kind (company car, housing, meal vouchers), mid-month onboarding and offboarding, final settlements, pension and provident fund contributions, and consistency with general and analytical accounting.

Recently, a CEO of a 65-employee SaaS scale-up operating in three European countries asked us to arbitrate between internalising on PayFit + Lucca and outsourcing to our firm on Silae. The payroll flow audit surfaced three recurring anomalies: company car benefits in kind not valued under the 2026 URSSAF scale, an incorrect IDCC collective agreement code on 8 contracts inherited from a merger, and mileage allowances exceeding the tax scale without justification. The tool choice came after stabilising these variables. No software, however powerful, will produce clean payroll if the input variables are wrong.

• Lucca is a French modular HRIS (HQ in Nantes), particularly suited to SMEs and mid-caps that want to structure HR processes: Figgo module (leave), Timmi Temps and Timmi Office (working time, hybrid), Cleemy expense reports, Poplee Reviews and Poplee Core (employee records). 2026 pricing per module and per active employee: EUR 0.50 to 6.25 per month depending on the module, with degressive packs (Suite Essentiel HRIS at EUR 6.75 per employee per month for personnel + leave + reviews). Lucca is not a payroll engine: it feeds payroll with variables but does not issue payslips.
• PayFit is a payroll + light HRIS solution, founded in 2016, betting on autonomy for the CEO or internal HR. Over 18,000 client companies in France in 2026. Pricing: base subscription from EUR 49 to EUR 79 per month depending on plan (Payroll, Advanced Payroll, HR+), plus a per-employee cost (around EUR 26 per month on average, up to EUR 29 depending on modules), with a founder plan at EUR 26 per month for a single payslip (February 2026 offer, first month free). PayFit covers around 250 collective agreements out of 700+ existing in France: check your IDCC coverage before signing.
• Silae is the leading payroll production publisher used by French accounting firms (over 7.5 million payslips per month), with 900+ collective agreements modelled and updated weekly. 2026 pricing per payslip and per volume: EUR 8 to 12 per payslip (0-100 slips), EUR 5 to 8 (100-300), EUR 4 to 6 (300-1,000), EUR 3 to 5 (1,000+), with price increases phased over 2025-2026-2027 (on average +27% in 2026 vs 2025, then +10% in 2027 per figures published by Silae after the 2025 accounting firms backlash). Typical additional costs: EUR 2,000 to 8,000 of initial parameter setup, EUR 1,000 to 3,000 of training, up to EUR 5,000 of migration.
• The hybrid model (also known as reverse payroll) consists of capturing variables and issuing the payslip on PayFit or Silae on the client side, then having the chartered accountant validate gross pay, contributions, absences, parameter setup and the DSN monthly before submission. It combines internal flexibility with a professional legal safety net, without paying for full payroll production. This is the scenario we see growing among our SME clients of 30 to 150 employees in 2026.
• The core question is not the price per payslip, but responsibility: who answers URSSAF in case of a contribution error, the employee in case of back pay, the pension fund in case of a DSN anomaly, and the labour court in case of litigation? The answer depends on who validates payroll, not which software is used.

• 8-employee TPE in hospitality (IDCC 1979 HCR): PayFit in full autonomy is viable if the agreement is well covered, with a quarterly review by our outsourced French payroll service for safety. Indicative cost: EUR 49 base + 8 x EUR 26 = EUR 257 per month, plus the firm control fee.
• 35-employee SME in digital services (IDCC 1486 Syntec): Lucca for leave, time and reviews + PayFit or Silae for payroll production with firm validation in hybrid mode. Lucca prevents managers from forgetting to log absences and stabilises variables before the monthly close.
• 90-employee scale-up with multiple agreements (Syntec + IDCC 2596 metallurgy engineers): Silae managed by our firm in full production, Lucca client-side for the HR layer (leave, reviews, employee records, e-signatures). The client keeps control of variables, the firm engages its professional liability on payslips and DSN.
• Fast growth (from 30 to 120 employees in 18 months): anticipate the collective agreement if hiring outside the original trade, plan for stock options/BSPCE and benefits in kind, structure the boundary between payroll and analytical accounting, plan for expatriation (split payroll). Hiring an in-house accountant becomes relevant beyond 80 employees to internalise payroll/accounting coordination.
• Acquisition of a 60-employee industrial SME (IDCC 0054 metallurgy): Silae with a firm is generally safer than PayFit, because the metallurgy agreement includes complex classifications, seniority bonuses, intermittence and network seniority that demand expert parameter setup. The cost per payslip is secondary to the cost of an error on 60 files.
• French subsidiary of a foreign group: Silae with a local firm is often mandatory, because the parent company has neither DSN culture, nor knowledge of collective agreements, nor French-style professional liability. See also our note on the company car benefit in kind 2026 for expatriates.

Our conviction at Hayot Expertise: no software will produce clean payroll over time if the input variables (absences, bonuses, meal vouchers, benefits in kind, expense reimbursements, working time, overtime, leave on CET) are not reliable. The tool choice comes after stabilising the monthly variable collection process. This is why we always start a payroll engagement with a variable audit, not a vendor benchmark.

Silae remains our preferred safety base for outsourced payroll. Its coverage of 900+ collective agreements updated weekly, the depth of parameter setup, native integration into firm workflows (review, DSN, accounting exports) and the maturity of internal controls (reconciliation before DSN, dashboard per file) make it a recognised standard in the profession. The 2025-2027 price increase has stirred debate but remains absorbable compared to the cost of a contribution error or a rejected DSN.

Lucca brings a structuring HR layer, particularly useful from 30-50 employees onwards when managers start delegating leave management and annual reviews become a topic. Its modularity (start with Figgo alone, then Cleemy, then Timmi) avoids oversizing. Lucca is not a payroll engine: it is a variable provider.

PayFit can be relevant for a TPE/SME that accepts to organise itself. The classic trap is to believe that a simple interface waives the underlying expertise. Payroll remains a regulated profession: DSN is a tax and social filing that engages the employer. A serious monthly review by a payroll specialist is indispensable beyond 15-20 employees or as soon as an atypical situation arises (settlement agreement, work accident, long sickness, employee savings plan).

Our recommendation matrix by size: TPE 1-10 employees = PayFit autonomy + annual firm review, or full outsourced payroll on Silae if the CEO has no HR time. SME 10-50 employees = PayFit or Silae with complementary accountant assignments in monthly review, Lucca optional for leave/time. SME/mid-cap 50-250 employees = Lucca (HR layer) + Silae (firm or reverse payroll), dominant hybrid model. Mid-cap 250+ = Silae + Lucca + outsourced CFO steering with payroll mass reporting, or switch to SAP/Workday/Cegid HR for consolidated groups.

The number one underestimated risk is the illusion of autonomy. A simple interface can hide complex matters: applicable collective agreement (not always obvious in case of multi-activity or merger), sickness absence beyond 7 days with subrogation, mid-month entry or exit (prorata calculation), day package for autonomous executives, company car benefit in kind (URSSAF scale revised on 1 February 2025), settlement agreement, post-rupture transaction, or DSN correction after Net-entreprises rejection.

The DSN is a structural social filing under article L133-5-3 of the French Social Security Code. It is transmitted monthly to the DSN-Plateforme which dispatches to the organisations: URSSAF (contributions), AGIRC-ARRCO (supplementary pensions), provident funds and mutuals, France Travail (formerly Pole emploi), CPAM (sickness benefits), Direccte (statistics). An anomaly cascades: undercontribution triggers a URSSAF back claim with surcharges (article R243-18 CSS, 5% minimum for delay), a pension scale error generates an employee complaint, a missing work accident declaration blocks compensation. DSN correction (CRM, regularisation change) takes weeks.

The residual legal risk remains with the employer, even in case of outsourcing. The engagement letter with a chartered accountancy firm registered with the French Order provides for professional liability covered by RCP insurance, but disciplinary power and the decision to hire/dismiss remain with the CEO. A PayFit used in pure autonomy without expert control leaves the employer fully alone facing URSSAF inspection.

The budget risk: announced costs at signing do not always reflect actual costs (optional modules, Lucca user overruns, phased Silae increases, PayFit over-consumption during seasonal peaks). Ask for a 12 and 24-month simulation based on projected headcount, not current headcount.

• Will payroll be produced internally by a dedicated payroll specialist, by the chartered accounting firm in full outsourcing, or in a hybrid model (client capture + firm validation)?
• Who checks payroll variables before monthly close (absence variables, bonuses, benefits, expense reimbursements, overtime) and who validates the final payslip before issuance and bank transfer?
• Which IDCC collective agreement applies to your employment contracts? The IDCC code is mandatory in section S21.G00.11.022 of the DSN. PayFit covers about 250 agreements; Silae covers 900+. Verify your IDCC coverage before signing.
• Do you need a full HRIS (leave, time, reviews, expense reports, employee records) or only a payroll tool? An HRIS is justified from 30-50 employees onwards and when intermediate managers need visibility.
• Who is responsible for GDPR compliance of payroll data (income, family situation, personal IBAN, health data in case of sick leave)? The processing register (article 30 GDPR) must include payroll as a main processing activity.
• What total annual budget (software + firm + internal time) are you ready to allocate to the payroll function? A 40-employee SME typically spends between EUR 6,000 (PayFit autonomy) and EUR 25,000 (full Silae firm) per year.

• Audit the applicable collective agreement setup before the first payslip: conventional minima, mandatory bonuses (seniority, 13th month, holiday bonus), classifications, unpaid absence days, severance and termination allowances, mandatory health insurance (article 1 of the 11 January 2013 ANI).
• Test in preproduction the DSN, target organisations, sensitive items (benefits in kind, exceptional bonuses, sickness benefits, training contributions, apprenticeship tax) and accounting exports to Pennylane, Sage or Cegid. A rejected DSN blocks all downstream organisations. See our dedicated note on French hiring, employment contracts and DSN 2026.
• Document the monthly calendar: variable collection (D-10), pre-payroll and internal control (D-5), CEO or firm validation (D-3), payslip issuance and bank transfer (D), DSN submission by the 5th or 15th of the following month depending on headcount. The monthly fast close D-5/D+5 method also applies to payroll.
• Plan a takeover procedure if migration occurs mid-year: continuity of URSSAF, pension and provident accumulations, paid leave acquired and taken, RTT days, CET, and consistency of DSN files from old and new software to avoid duplicate declarations.
• Check GDPR compliance of the three publishers: Lucca is French (hosting at OVHcloud in Roubaix/Strasbourg/Gravelines), PayFit is French with AWS Europe hosting, Silae is French with OVHcloud hosting. All three meet articles 32-34 GDPR on security and notification. The signed DPA must be kept.
• Audit the integration with outsourced French payroll and social management: who produces, who controls, who submits the DSN, who answers URSSAF, who bears professional liability. The engagement letter must be clear on the perimeter.

• hiring an in-house accountant in France
• French hiring, employment contracts and DSN 2026
• monthly fast close D-5 / D+5
• complementary accountant assignments
• company car benefit in kind 2026
• outsourcing payroll: pros and cons
• HR and payroll: employer obligations 2026
• payslip preparation: 2026 pricing and compliance
• outsourced French payroll and social management
• outsourced CFO payroll mass steering
• accounting and payroll support Paris 8
• tech startups HR growth
• outsourced CFO SME
• Silae with Hayot Expertise
• PayFit supported by Hayot Expertise
• Lucca HRIS partner

Updated on 17 May 2026. Pricing for Lucca (EUR 0.50 to 6.25 per module/user/month), PayFit (EUR 26 to 79 base + EUR 19-29 per employee) and Silae (EUR 3 to 12 per payslip by volume, phased increases 2025-2027) verified on lucca.fr/tarifs, payfit.com/pricing and public Silae data in May 2026. Payroll features, IDCC collective agreement coverage, the DSN framework (Net-entreprises), GDPR obligations and the URSSAF scale of benefits in kind must be confirmed in vendor documentation and validated with a chartered accountant registered with the French Order.