Société de portage salarial

Employer of Record · Wage portage in France

Hire in France — legally, without a local entity with Didaxis

Wage portage (portage salarial) is France’s only legally recognised employment framework for international companies. No subsidiary. No tax & administration risk. Operational in 48 hours.

48h Time to first contract /  100% French law compliant / 
+20 yrs Portage expertise
Groupe de consultants souriants

What is an EOR in France?

Portage salarial: France's legal answer to the Employer of Record model

When international companies search for an Employer of Record in France, they encounter a system unlike any other in Europe. France’s Labour Code does not recognise a generic EOR status — but it does recognise portage salarial.

Portage salarial is a tripartite employment arrangement governed by a dedicated collective agreement (Convention Collective IDCC 3219, 2017). A portage company — such as Didaxis — acts as the legal employer of the consultant, invoices your company under a commercial B2B contract, and handles all payroll, URSSAF taxes and contributions, and social obligations. You benefit from the expert’s work. We handle the rest.

This makes portage salarial the only compliant, low-risk route to engage talent in France without establishing a French legal entity — whether you are hiring a local consultant or seconding an international expert.

schema bleu

Generic EOR platforms vs portage salarial: what's the real difference in France?​

Many international companies use global EOR platforms without realising that French law requires a specific framework. Here is what is at stake.

Generic EOR in France : risks !

Global EOR platforms operate under a foreign legal entity and rely on commercial arrangements that may not comply with French Labour Law.

Labour Law’ article L.8241-1 strictly prohibits unlicensed employee lending for profit. 

Using a non-registered provider exposes your company to URSSAF back-charges, reclassification of the consultant as a full contract employee (« CDI « ), significant financial penalties — including the employer’s share of all social contributions retroactively.

Portage salarial (wage portage) — the compliant French model

A registered portage company like Didaxis is explicitly authorised under French Labour Code to act as the legal employer of independent consultants on behalf of client companies. 

The tripartite structure — consultant, portage company, client — is codified, insured, and protected by a national collective agreement.

Taxes and contributions (collected by URSSAF administration) are paid correctly, employment rights are guaranteed, and your company bears zero employer liability.

Wage portage : a tripartite structure

The structure is tripartite and clearly defined.

The portage company — such as Didaxis — is the legal employer of the consultant. It signs two separate contracts:

  • an employment contract with the consultant (salarié porté — the « carried employee »), and
  • a commercial service agreement with the client company.

The client company is not an employer. It benefits from the consultant’s intellectual work, billed through the portage company under a straightforward B2B commercial arrangement.

The client company owes no URSSAF registration, no payroll filings, and no employer social contributions.

Why choose wage portage (portage salarial) in France?

Three reasons foreign companies choose portage salarial over direct hiring in France

No subsidiary, no payroll setup, no legal exposure — just expert talent, compliantly engaged in France.

Operational in 48 hours — no entity required

Forget the 3–6 month timeline of opening a French subsidiary (SARL, SAS).

With portage salarial (or wage portage), a B2B service contract is signed between your company and Didaxis within 48 hours.

The consultant starts immediately, fully covered by French social security, health insurance, and pension contributions. No local HR team. No French bank account. No legal incorporation.

 

Full compliance — taxes (URSSAF), payroll, and social law

Didaxis, as the portage company and legal employer, assumes full responsibility for French payroll obligations: monthly URSSAF declarations, employee social contributions, pension (retraite complémentaire), prevoyance, mutual insurance, and termination procedures.

You receive a single monthly invoice — a clean, transparent B2B transaction with no hidden social liabilities on your side.

 

Flexibility for B2B projects — scale up or down

Portage salarial is purpose-built for project-based, intellectual work — consulting, IT, finance, engineering, marketing. You engage a consultant for the duration of your project, whether one month or three years, under a fixed-term or ongoing commercial framework.

When the mission ends, the relationship closes cleanly — no redundancy process, no severance risk, no employment tribunal exposure.

Complete guide

How to hire in France via wage portage: a step-by-step guide for foreign companies

Everything an international HR or legal team needs to know before engaging talent in France — from first contact to monthly invoicing.

 

What does portage salarial cover?

Portage salarial applies exclusively to intellectual and advisory services — IT and digital, management consulting, finance, marketing, engineering, training, and research. It is not available for manual trades, medical roles, domestic services, or artisanal work. If your company needs a data analyst, a project manager, a legal consultant, or a technical architect based in France, portage salarial is your correct framework.

The model covers both onsite and fully remote assignments. The consultant works from France for your company — invoiced through the portage company under a standard B2B commercial contract. The consultant’s daily or monthly rate is agreed between your company and the consultant; Didaxis then converts this into a compliant payslip.

Who can be engaged through portage salarial?

Eligible consultants must hold either a minimum level-5 professional qualification (equivalent to Bac+2 / Associate Degree) or at least three years of professional experience in their field. They must operate autonomously — sourcing their own clients and managing their own assignments. The portage company verifies eligibility before any contract is signed.

Since July 2024, a four-tier classification system applies: Entry, Junior, Senior, and Expert. Each tier carries a specific minimum gross monthly salary. Senior and Expert consultants are automatically eligible for a « forfait-jours » arrangement (annualised working time). Didaxis guides you and the consultant through the correct classification at onboarding.

Costs and management fees

Portage salarial is priced transparently. Didaxis charges a management fee of between 5% and 10% of the consultant’s monthly billing, depending on contract volume and duration. This fee covers all payroll processing, URSSAF declarations, insurance, and administrative management. There are no hidden costs. Your monthly invoice is a single B2B line item — significantly lower than the margins charged by staffing agencies (20–35%) or Digital Service Companies (ESN).

Employer social contributions in France are approximately 42–45% on top of gross salary. Under portage salarial, these are included within the global billing rate negotiated upfront — meaning your cost is fully predictable from day one.

The 4-step hiring process

Mission brief & rate agreement

Your company and the consultant agree on scope, deliverables, daily rate, and duration.

 Didaxis validates that the assignment qualifies for portage salarial and verifies the consultant’s eligibility.

 

Dual contract signature

Two contracts are signed simultaneously: a commercial service agreement between your company and Didaxis (B2B), and an employment contract between the consultant and Didaxis.

Both are bilingual (English/French) on request.

 

Mission begins — Didaxis manages payroll

The consultant begins work. Each month, they submit a time report to Didaxis.

Didaxis invoices your company, processes payroll, pays all URSSAF and social contributions, and provides the consultant with a full French payslip.

Mission closure

When the assignment ends, the commercial contract is terminated with one month’s notice.

The consultant receives their salary reserve (10% of total billings) as a lump sum. No redundancy procedure. No employment tribunal risk for your company.

Contract duration and renewal

A fixed-term portage contract (CDD) runs for a maximum of 18 months, renewable once, up to a total of 21 months while the consultant searches for a new assignment. An indefinite-term contract (CDI) has no fixed end date, but the commercial mission with your company is capped at 36 months.

After 36 months, French authorities may require the worker to be transitioned to direct employment. Didaxis advises on the most appropriate structure for your project timeline.

FAQ

 

Frequently asked questions about Employer of Record and wage portage in France

International HR and legal teams ask these questions most often before engaging talent in France through portage salarial.

 


Is Employer of Record legally recognised in France?

France does not have a statutory « Employer of Record » status as such. French Labour Code strictly prohibits profit-making employee lending (Art. L.8241-1) — with one key exception: portage salarial companies registered and licensed under the collective agreement IDCC 3219. This makes portage salarial the only legally compliant equivalent to the EOR model in France. Generic EOR providers operating without a French portage licence risk exposing both themselves and their client companies to significant legal and financial penalties.

This makes portage salarial the only compliant, low-risk route to engage talent in France without establishing a French legal entity — whether you are hiring a local consultant or seconding an international expert.

What is the difference between wage portage and a standard EOR?

A standard EOR acts as the legal employer in any country and typically employs workers on a full-time basis on behalf of client companies. Portage salarial shares the same tripartite structure, but with two key specificities: the consultant must operate with a significant degree of autonomy (sourcing their own clients, managing their own schedule), and the framework applies only to intellectual or advisory services. For ongoing, supervised full-time employment, a direct French subsidiary remains the more appropriate solution.
 

How quickly can we hire a consultant in France through portage salarial?

Once the assignment scope and billing rate have been agreed between your company and the consultant, Didaxis can have both the commercial and employment contracts signed within 48 hours. The consultant can begin working immediately. This compares favourably with the 3–6 month process of incorporating a French legal entity and registering as a French employer with URSSAF (Tax administration).
 

What social contributions does our company need to pay?

None directly. Under portage salarial, all social contributions — URSSAF, health insurance (Sécurité Sociale), pension (retraite complémentaire), prevoyance (income protection), and mutual insurance — are paid by Didaxis as the legal employer. Your company pays a single monthly B2B invoice to Didaxis, which includes the consultant’s gross salary, all employer social charges, and Didaxis’s management fee. You have no URSSAF registration requirement and no French payroll obligation.
 

What types of roles can be hired through wage portage?

Portage salarial covers intellectual and advisory services: IT and software development, project management, business consulting, financial analysis, marketing and communications, engineering consulting, training and coaching, legal and compliance advisory, and research. It does not cover manual trades, medical or healthcare roles, domestic services, construction, or any activity constituting the core operational business of the portage company itself.
 

Can we hire a foreign national based in France via portage salarial?

Yes. Portage salarial is available to any person legally authorised to work in France, regardless of nationality. EU nationals can engage immediately. Non-EU nationals require a valid French work permit — Didaxis can advise on the appropriate visa or permit category. Once the right to work in France is confirmed, the portage salarial framework applies in exactly the same way as for French nationals.
 

What happens if the assignment ends early or is extended?

The commercial contract between your company and Didaxis can be terminated with one month’s notice if the mission ends early — no redundancy procedure, no employment tribunal risk for your company. Extensions are straightforward: an amendment is added to both the commercial and employment contracts. Fixed-term contracts can be renewed once up to a total of 18 months (21 months including search period). Indefinite-term contracts can run for up to 36 months per mission, after which a new commercial agreement is required.
 

Is portage salarial available outside Paris — Lyon, Bordeaux, Toulouse?

Yes. Portage salarial applies across all of France regardless of the consultant’s location. Didaxis supports consultants based in all major French cities — Paris, Lyon, Marseille, Toulouse, Bordeaux, Nantes, Lille, Strasbourg, Sophia Antipolis — as well as remote consultants working from anywhere in France. There is no geographic restriction.
 

Get started ! Ready to hire in France — compliantly, in 48 hours? :

Our team will review your project and send you a transparent cost breakdown within 24 hours. No commitment required.

 

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