Most of the TFE

The Foreign Firm Slip (TFE) is a system intended to simplify the social formalities pertaining to the hiring of employees by companies that do not have an establishment in France.

To be an employer in France, these companies must be registered with the Urssaf Alsace and their employees must depend on the general Social Security plan, regardless of their nationality and their place of residence.

In order comply with the legislation, the employer must establish a Declaration prior to hiring (DPAE) and an employment contract. The employer must also provide his employee with a pay slip and pay the contributions to the social protection bodies.

The enrolment and declaration formalities for the TFE are carried out exclusively via Internet.

In order to guarantee their employees' rights to services, employers must contact, in parallel to their enrolment request for the TFE, the various social bodies that they depend on according to the national collective agreement that applies to their company in France:

  • health department in the workplace,
  • where applicable, the paid holiday fund for the construction sector in the Paris area (CCPBRP), or an interprofessional paid holiday fund for the transportation sector.

This step, which consists in filling out a registration dossier (with no registration fees, or extra cost in terms of contributions) is required for the proper management of the dossier of the company and of its employees.

The TFE is an optional system intended for companies that do not have an establishment in France.
However, companies that do use the TFE must use this service offering exclusively to declare all of its employees employed in France.

The TFE allows companies to manage all the wage earners, what ever ther work contract is (permanent contract - CDI, fixed-term contract - CDD).

The TFE can be used for an employee that is already present in the company or for any new hirings.

  • a single document to take care of all the formalities pertaining to the hire: Declaration prior to hiring (DPAE) and employment contract;
  • a single declaration for the social protection bodies that handle the collective and mandatory plans:
    • Urssaf (social contributions and other social taxes, unemployment insurance scheme),
    • Humanis International group for complementary retirement,
    • supplemental retirement fund,
    • provident fund body,
    • paid holiday fund for the construction sector in the Paris area CCPBRP for the paid holiday fund for the construction and public works (BTP) sectors,
    • interprofessional paid holiday fund in particular for the transportation sector;
  • a single payment with the Urssaf Alsace for the mandatory social protection contributions owed to these bodies.

From employer's declaration, TFE center will

  • etablish formalities and declaration for which DSN substitutes. In this frame, new formalities will be generated : employer's unemployment certificate, work stoppage for illness declaration...
  • manage withholding income tax at source as of entry into force of the reform
  • calculate due contributions and make available a social contributions* countdown in employers space/rubrik edition. As of working period of January 2019, calculation of tax amount due by concerned employees according to rates provided by tax office will also be made.

TFE Centre mentions also on contributions countdown, the contributions amount to be paid to third bodies the optional contributions which are not recovered by disposal (optional complementary pension, optional forsight …)

The Foreign Firm national centre also establishes:

  • the pay slip;
  • the monthly and annual summary statements in order to facilitate the posting of accounting entries;
  • the annual social returns for the employees declared within the framework of the TFE;
  • the tax certificate for the employees, etc.

There are certain employees who cannot be managed in the TFE. These are employees whose contributions are calculated via reduced rates (artists, intermittent entertainment workers, journalists, etc.), intermittent entertainment workers who depend on the Guso or multi-card salespeople or canvassers.

Besides more taxes and contributions are beeing recovered directly by other organisations. Are concerned apprenticeship tax, contribution to professional training, payroll tax, financing of the Occupational Health Service, financing of the parity system, contributions for complementary pension fund or complementary pension which are not taxed by law or national collective agreement.

As soon as your email address is validated, your enrolment is taken into account by the Foreign Firm national centre for registering and validating it.

As soon as you receive the acknowledgement of receipt of enrolment, you can declare your employees using your Siret no. and the password that you chose.

In order to guarantee your employees' rights to services, you must contact, in parallel to your enrolment request for the TFE, the various social bodies that you depend on (according to the national collective agreement that applies to your company in France) in order to complete a registration dossier (there are no registration fees or extra cost in terms of contributions). This step is indispensable for the proper management of your dossier.

<button id="le-contrat" class="btn" data-target="#le-contrat-contenu" aria-controls="le-contrat-contenu" data-toggle="collapse" aria-expanded="false" aria-label="Toggle the topic : "Employee identification" voucher">"Employee identification" voucher

This voucher allows you to take care of all the formalities pertaining to hiring at one time: it serves as an employment contract and unique declaration of employment.

It must be entered on www.tfe.urssaf.fr before hiring. In the event the same employee is hired successively, a new voucher must be established for each contract.

If you use the TFE for an employee that is already present in the company, you must also fill out this voucher.

This voucher allows you to declare the elements that are needed to calculate the contributions (elements concerning compensation, number of hours, period of employment, etc.). This must be entered on www.tfe.urssaf.fr.

The Foreign Firm national centre:

  • calculates the contributions owed for you;
  • put at your disposal the pay slip in your space "Employer";
  • sends you a contribution breakdown once a month and a monthly summary statement.

The elements entered on www.tfe.urssaf.fr for the contribution calculations allow you to print the pay slip the very next day. A copy must be given to the employee.

The social contributions intended to finance the collective plans with mandatory enrolment (Social security, unemployment insurance, complementary retirement and, where applicable, supplemental retirement, provident fund, health care or paid holiday fund) are collected by the Urssaf Alsace.

Each month, the Foreign Firm national centre sends you a breakdown showing the amount of contributions owed.

This breakdown is made available on the site on the first day of the month following the month when the social voucher was entered.

Two payment methods are available:

  • the simplest is via automatic bank debit for companies that have a bank account in France . The debit takes place in your account on the 15th of the month following the sending of the contribution breakdown;
  • via international bank transfer to be done at the beginning of the month following the reception of the breakdown of your contributions, to the order of the Urssaf Alsace.

You must settle directly with each body involved the contributions intended to finance continued vocational training, the health department in the workplace as well as the individual or optional plans for social protection, the apprenticeship tax and where applicable, the contribution to the development fund for the professional insertion of the handicapped.

As for contributions owed to optional provident fund or retirement bodies, the total amount is mentioned on the contribution breakdown and the details are provided on the monthly summary statement that is sent to you at the same time as this contribution breakdown.

The Foreign Firm national centre establishes:

  • for you, an annual summary statement showing the elements concerning compensation, as well as the details on the contributions due the previous year, sorted by type, in order to facilitate end-of-year posting of accounting entries;
  • for your employee, a tax certificate. This document provides your employee with the total amount of wages collected for the previous year within the framework of the TFE.