Negotiating a company agreement without a union delegate
How to conclude a company agreement without a union delegate: a two-thirds referendum, mandated or non-mandated CSE members, or a mandated employee. The routes by headcount, the majority conditions and filing on TeleAccords, explained by our firm.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Quick answer. Without a union delegate, an SME can conclude a company agreement through three routes (articles L2232-21 to L2232-29-2 of the Labour Code): a referendum ratified by two-thirds of staff for small structures, negotiation with mandated or non-mandated CSE members, or with a mandated employee. Filing is done on TeleAccords.
Most SMEs have no union delegate. Yet setting up profit-sharing, adjusting working time or introducing a value-sharing bonus often requires a collective agreement. The good news: since the 22 September 2017 ordinances, the Labour Code opens negotiation routes specific to companies without a union delegate, codified in articles L2232-21 to L2232-29-2.
These rules are not intuitive. The route to use, the quorum to reach and the topics open all depend directly on your headcount. A procedural error can weaken the agreement and deprive it of effect. Here, from the standpoint of our payroll and labour team, is how to secure the process.
Three routes depending on your headcount#
The legislator has calibrated the procedures to the size of the company. Identifying your category is the first decision to make.
| Headcount | Negotiation route | Validity |
|---|---|---|
| Fewer than 11 employees (and 11 to 20 without a CSE member) | Draft proposed directly to employees by the employer | Ratification by two-thirds of staff (article L2232-21) |
| 11 to 49 employees | Mandated or non-mandated CSE members, or a mandated employee | Depending on the case: referendum by majority of votes cast, or signature of majority members (article L2232-23-1) |
| At least 50 employees | Priority to CSE members mandated by a representative union | Employee approval by majority of votes cast for a mandated employee (articles L2232-24 to L2232-26) |
The common foundation: an agreement concluded through these routes has the same force as one signed with a union. It can therefore cover operational topics such as working time or value-sharing schemes.
The referendum route (fewer than 11 employees, and 11 to 20 without a member)#
This is the most direct route. The employer drafts an agreement and sends it to each employee. The consultation is held after a minimum period of 15 days following that communication (article L2232-21). The agreement is valid if it is ratified by a two-thirds majority of staff.
This route covers all topics open to company-level negotiation. It is what allows a very small business to set up profit-sharing or adjust schedules without going through a union.
The CSE members route (11 to 49 employees)#
Where a CSE is in place, negotiation goes first through its members. Two configurations coexist. With members mandated by a representative union, or with a mandated employee, the agreement is subject to employee approval by a majority of votes cast. With non-mandated members, the agreement is signed by members representing the majority of votes cast at the last CSE elections, but the topics are then limited to measures whose implementation the law makes subject to a collective agreement (article L2232-25).
The mandating route (at least 50 employees)#
In companies of at least 50 employees without a union delegate, priority goes to CSE members mandated by a representative union (article L2232-24). Failing that, the process turns to non-mandated members and, as a last resort, to a mandated employee. The mandated employee has, save exceptional circumstances, a credit of 10 hours per month to prepare the negotiation, treated by right as paid working time (article L2232-23).
The procedure step by step#
Whatever the route, procedural rigour determines the strength of the agreement. Here is the sequence we follow in client files.
- Confirm the absence of a union delegate and document the situation in writing.
- Choose the route suited to the headcount: referendum, mandated or non-mandated CSE members, or a mandated employee.
- Draft the agreement on an accessible topic (working time, profit-sharing, another value-sharing scheme).
- Organise the consultation or vote, observing the 15-day period for small structures and the principles of electoral law.
- Validate the agreement under the majority conditions specific to the chosen route.
- File the agreement on the TeleAccords platform and submit it to the registry of the labour court.
Our reading#
The routes without a union delegate are an opportunity for SMEs, but they do not waive the duty of good faith. Negotiation, even with members or a mandated employee, requires sincere information and a clear draft. A poorly drafted profit-sharing agreement will later clash with the administration's review at filing and may lose its social exemption.
We always distinguish two roles. Payroll configuration, monitoring the nominative social declaration and securing value-sharing schemes fall within our mission. Conducting a complex collective negotiation, or a dispute over mandating, is best supported by labour-law counsel. Our firm, registered with the Order of Chartered Accountants of Ile-de-France, refers to a lawyer where the litigation side requires it. This is also the spirit of our payroll and labour team: securing what falls under compliance and referring out for the rest.
The underestimated risk: the quality of the referendum#
A two-thirds majority of staff is a demanding threshold. Many directors confuse it with a simple majority. A rejected draft has no effect, and the process must then start again. The most frequent risk we see lies less in the result than in the form: the 15-day period not observed, vague voting arrangements, no minutes. A challengeable vote weakens the whole scheme, including its tax and social effects, for instance on a scheme opening a right to early release of profit-sharing and the PEE.
| Control point | What to secure |
|---|---|
| Prior information | Dated communication of the draft to each employee |
| Period | Minimum 15 days before the vote (referendum route) |
| Voting arrangements | Process compliant with electoral law principles |
| Quorum | Two-thirds of staff for the referendum |
| Traceability | Consultation minutes kept |
| Filing | TeleAccords + labour court registry |
Trade-off: referendum or negotiation with members?#
Between 11 and 20 employees without a member, the direct referendum is often fastest. Beyond that, if a CSE exists, negotiation with members structures the dialogue better and avoids a plebiscite effect. Our advice: if you are aiming for a lasting scheme (multi-year profit-sharing), favour the members route, which is more legally robust. For a one-off measure, the referendum remains relevant. If the agreement touches pay, keep it consistent with your conventional salary grid and the framework for performance bonuses.
A common case#
Recently, a director of an SME with fourteen employees, with no union delegate but with a CSE, asked us to set up a profit-sharing agreement. The initial reflex had been to have only the CSE chair sign a document. Yet, without mandating, this route limits the topics and requires a majority of votes from the last elections. We rebuilt the procedure, secured filing on TeleAccords and oversaw the payroll configuration. The useful reminder: the form of the negotiation determines validity, and therefore the social exemption of the scheme. This reflex is part of the social structuring of your company, with the support of your firm.
Points to watch in 2026#
- The agreement enters into force the day after filing, unless otherwise stipulated: plan the payroll implementation calendar.
- Electronic filing on TeleAccords is mandatory; an unfiled agreement is not enforceable.
- For value-sharing schemes, the filing deadline conditions the social regime; check the date with your firm.
- The mandated employee's delegation hours (10 hours per month) are paid working time: include them in payroll management.
Frequently asked questions
How do you conclude an agreement without a union delegate?+
Three routes exist depending on headcount (articles L2232-21 to L2232-29-2). Fewer than 11 employees: a draft ratified by a two-thirds referendum. From 11 to 49 employees: mandated or non-mandated CSE members, or a mandated employee. At least 50 employees: priority to members mandated by a representative union.
What is a mandated employee?+
It is an employee mandated by a representative trade union to negotiate an agreement when there is no union delegate. They have, save exceptional circumstances, 10 hours of delegation per month (article L2232-23). The agreement they sign must be approved by employees by a majority of votes cast.
How do you organise a company referendum?+
The employer sends the draft to each employee, then holds the consultation after a minimum period of 15 days (article L2232-21). The vote observes the general principles of electoral law. For small structures, the agreement is ratified if it gains a two-thirds majority of staff.
Can the CSE negotiate an agreement?+
Yes. In companies of 11 to 49 employees, CSE members can negotiate, whether or not mandated by a union. Above 50 employees, priority goes to mandated members (article L2232-24). The topics open to non-mandated members are limited by article L2232-25.
What topics can the agreement cover?+
Through the referendum route (fewer than 11 employees, and 11 to 20 without a member), the agreement can cover all topics open to company-level negotiation: working time, profit-sharing, other value-sharing schemes. For non-mandated members, the topics are limited to measures the law makes subject to an agreement (article L2232-25).
Where is the agreement filed once signed?+
The agreement is filed on the Ministry of Labour's TeleAccords platform, electronically, with a copy submitted to the registry of the labour court. Unless otherwise stipulated, it enters into force the day after filing. Filing conditions its enforceability.
How does this differ from a company with a union delegate?+
With a union delegate, validity requires the signature of representative unions that gained more than 50% of votes cast in the first round of the last CSE elections, or more than 30% followed by a referendum (article L2232-12). Without a delegate, the routes in articles L2232-21 and following apply.
To remember#
- Without a union delegate, three routes allow an agreement to be concluded (articles L2232-21 to L2232-29-2), depending on headcount.
- Fewer than 11 employees (and 11 to 20 without a member): referendum ratified by two-thirds of staff, after a 15-day period.
- From 11 to 49 employees: mandated or non-mandated CSE members, or a mandated employee; above 50, priority to mandated members.
- Filing on TeleAccords is mandatory; the agreement enters into force the next day, unless otherwise stipulated.
- The form of the negotiation determines validity, and therefore the social exemption of value-sharing schemes.
- Payroll configuration falls within our mission; litigation and complex negotiation are best supported by a lawyer.
This article informs on a general legal framework; a decision specific to your company requires review of your situation, your documents and the law applicable at the date of the operation.
Official sources#
- Labour Code, art. L2232-21 (companies with fewer than 11 employees)
- Labour Code, art. L2232-24 (at least 50 employees, mandated members)
- Labour Code, art. L2232-24 to L2232-26 (negotiation without a union delegate)
- Labour Code, art. L2232-12 (validity, ordinary regime)
- Ministry of Labour, filing of agreements (TeleAccords)
- Service-public.fr, collective bargaining in the company

Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
Sources
Official and operational sources cited for this page.
- Code du travail, art. L2232-21 (entreprises de moins de 11 salaries)
- Code du travail, art. L2232-24 (entreprises d'au moins 50 salaries, elus mandates)
- Code du travail, art. L2232-24 a L2232-26 (negociation sans delegue syndical, 50 salaries et plus)
- Code du travail, art. L2232-12 (validite de l'accord, regime de droit commun)
- Ministere du Travail, depot des accords d'entreprise (TeleAccords)
- Service-public.fr, negociation collective dans l'entreprise
- Code du travail, art. L2232-23 (heures de delegation du salarie mandate)
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