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Administrator Guide
Last Updated: 2026-01-23
Concept: Statutory Compliance (FRA)

Concept: Statutory Compliance (FRA)

Statutory Contributions

Workday Payroll for France supports employer and employee obligations by providing these statutory contribution calculations. Workday supports:
  • The calculation of statutory rates, contribution bases, and limits.
  • The application of contribution bases following a yearly progressive regularization.
URSSAF
Workday supports employer and employee statutory calculations for workers classified as these URSSAF types of personnel:
  • 100 - General Plan.
  • 112 - General Case Pension Contributions Exempted.
  • 172 - General Plan Without Disability and Pension Contributions Including Civil Servants on Secondment. (For privately employed civil servants.)
  • 180 - General Plan without pension contributions. (For impatriates who don't contribute to a pension plan.)
  • 336 - Medical Jobs 30% Reduced Rate.
  • 346 - Medical Health Center Staff.
  • 726 - Apprentice.
  • 727 - Apprentice Alsace/Moselle.
  • 863 - Company Board Members.
Workday also supports:
  • Additional contributions for workers in Alsace Moselle.
  • Contributions on the employer portion of partial activity indemnities, during COVID special measures.
  • Contributions on stock options and free shares.
  • CSG exemptions and additional contribution calculations for nonresident workers.
  • CSG on replacement income.
  • Reductions in CSG and CRDS on replacement income.
  • Reductions on illness contributions for Alsace Moselle and nonresident workers.
  • Employee contribution exemptions for apprentices.
  • Family allowance and illness, maternity, invalidity, and death additional contributions.
  • Individual standard deductions (déduction forfaitaire spécifique).
  • Other taxes collected by URSSAF, such as FNAL, CSG/CRDS, social lump sum tax, and mobility payment contributions.
  • Specific taxable bases for workers contributing to a transportation paid vacation fund.
Pôle Emploi
  • Wage guarantee scheme and unemployment insurance contributions.
  • Bonus/penalty eligibility and rate.
AGIRC-ARRCO
  • APEC contributions.
  • Retirement, CET, and CEG contributions for AGIRC-ARRCO.
Exemptions
  • Exemptions for trainees, and contribution calculations for wages over the exemption limit.
  • General Contribution Reductions (URSSAF, AGIRC-ARRCO) for workers noneligible to Pôle Emploi contributions before 2026-01-01.
  • General Contribution Reductions extended to URSSAF, AGIRC-ARRCO, and Pôle Emploi for regular workers before 2026-01-01.
  • Unified General Contribution Reductions extended to URSSAF, AGIRC-ARRCO, France Travail, and France Travail - Expatriates for workers after 2026-01-01.
  • Impact of PERCO employer matches on exemption limits.
Other Calculations
  • Income tax withholding.
  • Apprenticeship tax, including supplementary contributions.
  • Construction effort tax.
  • Contribution and tax exemptions for overtime hours.
  • Contributions and taxes on days transferred to PERCO accounts.
  • Contributions for expatriates and nonresident workers.
  • Contributions in excess of social contributions, and taxable net based on healthcare funds, contingency contributions, and additional retirement fund contributions.
  • Full-time retirement contributions for part-time workers.
  • Salary tax, including specific taxable wages and rates for overseas departments, and salary tax reductions for multiple activity sectors. Applies by default to expatriates.
  • Taxes and social contributions for termination allowances.
  • Training tax.

Withholding Orders

Workday Payroll for France supports these types of withholding orders:
  • Alimony Pension.
  • Administrative Seizure.
  • Debt.
When managing withholding orders Workday supports:
  • Disposable earnings calculations.
  • Limit increases by dependents.
  • Prioritization when a worker has more than 1 active withholding order.
  • RSA limits.

Déclaration Sociale Nominative

Workday Payroll for France supports the generation of these types of Déclaration Sociale Nominative (DSN) reports for supported pay and statutory calculations:
  • Monthly.
  • Termination.
  • Absence.
  • Return from absence.

Statutory Payments

Workday Payroll for France supports the calculation of these statutory payments:
  • Statutory compensation at the end of a fixed-term contract.
  • Transportation allowances, including calculations for Paris-area transportation fees and mileage allowances.

Payslips

Workday Payroll for France enables you to include all elements required by legislation on payslips.

Payroll Compliance Update Reporting

You can use the
Payroll Compliance Update Documentation
 report or the
Payroll Compliance Updates Dashboard
 to view Workday-delivered compliance updates (issued since March 12, 2016).

Verification of Legal Obligations

Workday Payroll for France is designed to assist you generally in the calculation of taxes and other amounts, and the payment of statutory elements required by law. However, you should independently verify your statutory obligations required by URSSAF and other bodies.