Joining the Tese simplified employment scheme
The Tese scheme run by the French social security collection network exists to simplify the formalities of employing staff, with the aim of saving employers time on staff administration. The service is FREE, and it does more than collect: it produces payslips, works out the social security contributions due, works out employees' income tax, produces the statement of contributions and of tax withheld at source, files the monthly payroll declaration and certain annual returns — the annual summary statement, the tax certificate, the return of annual gross payroll. Since 1 January 2026 a business may use it for SOME of its employees only, the rest being handled by a third-party filer, an accountant for instance.
Up to date for 2026 — verified on September 11, 2026Official procedure, no printed formGuide: about 20 min
Deadlines
- Since 1 January 2026: partial use possible
- The service was used for the social formalities of ALL the employees of a member business. Since that date, the employer may use it for only some of its staff.
- Joining first
- Joining is done online from the employer area, before any filing can go through this channel.
Documents to prepare
- The business identification number
- The applicable collective agreement, which governs how payslips are produced
- Bank details
- The scope chosen: all your staff, or only some
- Details of the third-party filer handling the rest, where applicable
- Access to the employer area for joining online
No form is attached to this procedure: the link leads to the official page that describes it.
What this page gives you
The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.
Who this applies to
- Businesses under the general social security scheme and not carrying on an agricultural activity
- Businesses located in mainland France and in certain overseas territories: Guadeloupe, Martinique, French Guiana, Réunion and Saint-Martin
- Employers with a one-off hiring need, who since 1 January 2026 may enrol only some of their staff
- Employers wishing to leave the rest of their payroll with a third-party filer, an accountant in particular
- Businesses that already have access to the service need take NO action in respect of this change
Worked example
Example: Camping des Rives takes on six seasonal staff without changing its year-round payroll
Camping des Rives employs three permanent staff whose payroll is run by its accountant, and takes on six seasonal workers each summer for two months. Until 1 January 2026, joining the Tese scheme would have meant moving all its staff onto it — and so undoing the existing arrangement. Since that date, the business can enrol only its six seasonal workers, its three permanent staff staying with its accountant acting as a third-party filer. It joins from the employer area, having prepared three items: its business identification number, its collective agreement and its bank details. The service then produces the seasonal workers' payslips, works out the social security contributions due, works out income tax from the rate sent by the tax administration, produces the statement, files the monthly payroll declaration and tells the employer the net salary after tax to pay each worker. The service is free.
How to fill it in, step by step
- Check your eligibility: falling under the general social security scheme, not carrying on an agricultural activity, and being located in mainland France or in Guadeloupe, Martinique, French Guiana, Réunion or Saint-Martin.
- Decide the scope: since 1 January 2026 you can manage and file through the service for all OR only some of your staff.
- If you enrol only some of your staff, organise the rest — for instance through a third-party filer such as an accountant, for whom the collection network has published guidance.
- Prepare the three items asked for: your business identification number, your collective agreement and your bank details.
- Join online from the employer area.
- Lean on the joining instructions published by the collection network, and on its practical guide for how the service works.
- Let the service produce what it takes on: payslips, calculation of social security contributions, calculation of employees' income tax, statement of contributions and tax withheld at source, the monthly payroll declaration and certain annual returns.
- If you already had access to the service, do nothing: no action is needed in respect of the 1 January 2026 change.
The form, line by line
- Business identification number
- One of the three items to prepare when joining, together with the collective agreement and the bank details.
- Collective agreement
- It governs how the service produces the payslips: without it, pay cannot be worked out correctly.
- Scope: all or some staff
- Since 1 January 2026 the employer chooses to manage and file for all or only some of its staff — which is what makes the scheme workable alongside payroll already outsourced.
- Third-party filer
- The staff not covered by the service can be handled by a third-party filer, an accountant for instance. Dedicated guidance has been published for them.
- Tax withheld at source
- The service handles it from the rate sent by the tax administration, works out the amount to withhold from the employee's pay, then reports the net salary after tax to be paid.
Good to know
- The service is FREE: it is a scheme of the social security collection network, not a paid-for service.
- It covers far more than filing: payslips, calculation of contributions, calculation of employees' income tax, the statement, the monthly payroll declaration, and certain annual returns — the annual summary statement, the tax certificate, the return of annual gross payroll.
- It takes on all the operations connected with tax withheld at source for employers who join.
- Opening it to partial use, on 1 January 2026, is what makes the scheme usable by a business whose payroll is already outsourced — that was the main obstacle.
- The collection network provides joining instructions and a practical guide to how the service works.
- Taking on seasonal or casual staff is one of the uses the change to the scheme expressly targets.
Common mistakes
- Assuming all staff must be moved onto it: since 1 January 2026 the employer may enrol only some.
- Going through the joining process again when you already have access: no action is needed in respect of the change.
- Joining without having the collective agreement to hand: it is what lets the service produce payslips correctly.
- Assuming the service is limited to mainland France: it also covers Guadeloupe, Martinique, French Guiana, Réunion and Saint-Martin.
- Trying to enrol an agricultural activity: the scheme covers businesses under the general scheme not carrying on an agricultural activity.
- Carrying on producing separately what the service takes on — payslips, calculation of contributions, the monthly payroll declaration.
- Assuming the service replaces every duty: the pre-employment declaration, the single staff register and the documents given to the employee remain the employer's own obligations.
Frequently asked questions
What is the Tese scheme for?
For simplifying the formalities of employing staff and saving employers time on staff administration. The service produces payslips, works out social security contributions, works out employees' income tax, produces the statement, files the monthly payroll declaration and certain annual returns.
What does it cost?
Nothing: the service is free.
Must all staff be enrolled?
No. Since 1 January 2026 a business may use the service for some of its staff — where hiring is occasional — or for all of them. The remainder can be handled by a third-party filer, an accountant for instance.
Which businesses may join?
Businesses under the general social security scheme and not carrying on an agricultural activity, located in mainland France or in certain overseas territories: Guadeloupe, Martinique, French Guiana, Réunion and Saint-Martin.
What must be prepared to join?
The business identification number, the collective agreement and the bank details. Joining is done from the employer area.
Does the service handle tax withheld at source?
Yes. It handles it from the rate sent by the tax administration, works out the amount to withhold from the employee's pay, and reports the net salary after tax to be paid.
Go further
Compute the related amounts
Understand this form: the related course
Related forms
Official sources
- entreprendre.service-public.gouv.fr — Joining the Tese scheme, online service: a scheme of the social security collection network intended to simplify the formalities of employing staff, the choice to manage and file for all or only some employees, who it covers (businesses in mainland France and in Guadeloupe, Martinique, French Guiana, Réunion and Saint-Martin), free service, joining from the employer area, partial use possible since 1 January 2026, items to prepare (business identification number, collective agreement, bank details), joining instructions and practical guide provided by the collection network — September 11, 2026
- entreprendre.service-public.gouv.fr — Change to the Tese service (published 15 December 2025): businesses under the general scheme not carrying on an agricultural activity, list of operations the service performs (payslips, calculation of social security contributions, calculation of employees' income tax, statement of contributions and tax withheld at source, monthly payroll declaration, annual summary statement, tax certificate, return of annual gross payroll), handling of tax withheld at source from the rate sent by the tax administration and reporting of the net salary after tax, opening on 1 January 2026 of use for some staff with the rest handled by a third-party filer, and no action required from businesses already having access — September 11, 2026
- entreprendre.service-public.gouv.fr — Income tax withheld at source: employer's obligations (checked 6 February 2026): "Lorsque l'employeur adhère au service Tese c'est ce service qui prend en charge l'ensemble des opérations liées au prélèvement à la source" — September 11, 2026
Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.