Self-employed or employee in France: choosing the right framework

General information, accurate at the date shown: it does not replace legal, social-security or tax advice for your situation. Check the official sources quoted or ask a professional (lawyer, accountant).

The main test: subordination

Service-public.gouv.fr states that the main criterion distinguishing a self-employed worker from an employee is the legal relationship of subordination: the employer can give instructions, supervise their execution and sanction failures. An employee is bound by an employment contract and protected by labour law (pay at least equal to the minimum wage, paid leave, etc.).

A self-employed worker works autonomously with their own means, sets their own prices, clients and hours, and bears any losses. They are responsible for their own social contributions.

The presumption of self-employment — and its limits

According to the same source, a person is presumed self-employed if, among other things, they are registered for their activity (RCS, RNE, RSAC), are a company director, or carry out a commercial activity under the micro-social scheme. But this presumption can be rebutted if the real conditions reveal subordination, following court action or an inspection (Urssaf, labour inspectorate). The relationship can then be reclassified as employment, and using “bogus” self-employed workers may amount to undeclared work (travail dissimulé).

Warning signs

• the freelancer works only for you, full time, on your hours;
• you tell them how to work and supervise them like an employee;
• they fill a permanent position in your organisation chart;
• they use only your equipment and do not set their prices.

In these cases, get advice (lawyer, accountant, Urssaf) before starting.

If the relationship is employment

The employer completes the hiring formalities, including the pre-hiring declaration (DPAE): according to Service-public.gouv.fr, it must be made before the employee starts, at the earliest 8 days before. For one-off needs in certain sectors (including hotels and restaurants), a CDD d’usage may be possible: see Hiring an extra on a CDD d’usage.

If the relationship is a service contract

Put a quote or service contract in writing: purpose, deliverables, deadlines, price, ownership of deliverables. The contractor invoices with the mandatory details: see Invoicing as a micro-entrepreneur.

Cross-border workers

In Lorraine, many professionals work with Luxembourg, where the rules differ: see Self-employed or employee in Luxembourg and Cross-border workers and freelancers on askfreelance.lu.

And on Askfreelance?

Askfreelance connects businesses with professionals, self-employed or salaried. We are neither an employer nor a temping agency; the choice of framework is yours.

Frequently asked questions

See also

• Invoicing as a micro-entrepreneur in France: mandatory details, VAT and e-invoicing
• Writing a clear freelance brief: method and template
• Part-time and freelance CFOs for SMEs in France
• Freelance trainers and coaches in France
• All guides