Module: PYFR | Molga: 06 | Currency: EUR | Group: Europe
Key Statutory Facts
Parameter | Value |
Social Security EE | ~22% of gross |
Social Security ER | ~42–45% of gross (highest in EU) |
Income Tax | PAS (Prélèvement à la Source) 0–45% |
Working Hours | 35-hour statutory week |
Annual Leave | 5 weeks mandatory (25 working days) |
DSN | Déclaration Sociale Nominative — monthly filing |
PASS | Plafond EUR 47,100 (2026) |
Year-End | DSN annual; IR pre-filled by DGFiP |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
URSSAF/MSA registration | DSN setup | PYFR activation | Convention collective | PAS
Chapter 2: Enterprise Structure
Établissements | Catégories | APEC/AGIRC-ARRCO | Mutuelle obligatoire | Prévoyance
Chapter 3: Integration
PTP | DSN field mapping | NTT (N° de Taux de Taxe) | Prévoyance interface
Chapter 4: Payroll Engine
PYFR schema | URSSAF PCRs | PAS withholding | Congés payés accrual | Heures sup
Chapter 5: Operations
DSN monthly (RPCDSN0FR) | URSSAF payment | Bulletin de paie (payslip) | DADS-U
Chapter 6: Go-Live
DSN test | URSSAF validation | PAS rate retrieval | Parallel run | Hypercare
Compliance
- Monthly: DSN to URSSAF by 5th or 15th (depending on size)
- Monthly: PAS withholding remittance to DGFiP