The exclusion of work-study contracts confirmed by decree

On the occasion of the generalization of the Nominative Declaration of Salaries (DSN), it is social security organizations such as Urssaf who take charge of the calculation of the workforce of a company. To help automate this calculation, Decree No. 2017-858 of 9 May 2017 was published in the Official Journal of 10 May 2017 for the simplification and harmonization of the provisions relating to this count.


To this end, article R.130-1 was drafted in the Social Security Code to serve as a reference in the determination of the number of employees and has been implemented since May the 11th, 2017.


Determining the workforce

According to the provisions of article R130-1 of the Social Security Code, the annual number of employees of a company or a group of companies is held to be equal to the monthly average of employees in the company over the past year.


Who is considered to be part of the workforce?


Employees with a contract of employment, public sector employees and persons referred to in Article L.5424-1 of the Labor Code Article L.311-3, 11th, 12th and 23rd are all included in the calculation of the workforce.


Unlike full-time employees and employees, taking into account part-time employees depends on their working hours and legal or conventional working hours. The number of temporary employment undertakings includes permanent employees and holders of an engagement contract or an interim CDI during the period concerned.


Employees not considered to be part of the workforce


According to the clarifications of the decree, apart from contributions to the Workplace Accidents -Occupational diseases funds (AT / MP), employees with an alternating work-study contract (apprenticeship or professionalisation) as well as employees with assisted contracts as defined in Article L1111-3 1st, 2nd, 4th and 6th of the Contrat de Travail are excluded from the calculation of the workforce in a company.


Other employees also considered to not be part of the company’s workforce include trainees, employees on fixed-term contracts, as well as employees who are hired for the replacement of an employee who is absent or has a  suspended contract.


Specific rules applicable for the calculation


Special provisions are also laid down in the Decree concerning the counting of the number of employees in the year in which the first paid employment is created. These rules also concern the number of employees to be considered in the case of transferred contracts  (Article L.1224-1 of the Labour Code).