SCI and IRP/CSE elections: what you need to know
Should an SCI that employs employees organize a CSE? Thresholds, numbers, errors to avoid and role of the accountant.
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.
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.
An employer SCI is subject to common social rules
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.
Why the subject is often poorly covered in SCI
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.
Points to check
- ▸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.
The role of the accountant
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.
Our support
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
Conclusion
In 2026, an SCI which employs employees must think like any employer on the CSE subject. The civil nature of the structure does not neutralize social obligations.
Contact: Do you want to check if your SCI needs to organize a CSE or make its workforce more reliable? Our firm can help you correctly read your thresholds and obligations. Make an appointment with Hayot Expertise
(Official sources: Service-Public.fr - establishment and calculation of CSE workforce, Labor Code art. L2311-2)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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