Spouse of the Head of company: what are the different statuses?
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
If you are married, past or common-law with a head of company and you work actively and in regular in the company, you must choose between 3 possible statuses: spouse collaborator, spouse associate or spouse salaried worker.
Contributing spouse
You must meet the following conditions:
- To be married, past or common-law (common-law) with the company leader
- Work regularly and actively in the company (or farm)
- Not being paid
- If the company is a business, do not associate
A spouse who is not declared under one of the three statutes and who works in the company without receiving remuneration is automatically considered to be employed spouse.
After 5 years, the declared collaborating spouse passes automatically to the status of employed spouse if he has not made a declaration to change his status.
Please note
You are concerned whether you are an entrepreneur or the spouse of an entrepreneur of French nationality or of another country of the European Union working in France.
You can exercise all types of activities : commercial, handcrafted, liberal or agricultural.
Example :
You live in cohabitation and your cohabiting partner is a farmer, you can obtain the status of collaborating spouse if you work on the farm regularly.
The Head of company must have one of the following three statutes:
- Sole trader or micro-entrepreneur
- Unique Associate Manager of a EURL: titleContent
- Majority Associate Manager of a SARL: titleContent or a business of private practice with limited liability (SELARL: titleContent)
FYI
The collaborating spouse may combine this status with an activity as an employed person pursued elsewhere.
Merchant
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Artisan
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the Civil partnership, partner or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
As a collaborating spouse you are affiliated to the general social security scheme as a self-employed person, or, if you are a farmer, to the MSA: titleContent.
You benefit from a protection social complete : health (of which accident at work disease and), retirement, vocational training.
You don't have unemployment insurance.
The amount of social contributions varies according to the situation of the company and the income of the head of company.
You find the detail contributions and social rights of the collaborating spouse on the Urssaf site.
The Urssaf offers a contribution simulator.
Social security contributions simulator
In case of low income
You must pay a minimum flat-rate contribution of €88 for sickness allowances.
For basic retirement and disability-death, you pay a minimum contribution of €964.
You don't have to pay for maternity and sickness insurance, family allowances, and CSG-CRDS.
For continuing vocational training, the Head of company pays a flat-rate contribution to the Urssaf.
FYI
If the head of company is a micro-entrepreneur, you also benefit, as a collaborating spouse, from the simplified conditions for paying social contributions linked to the micro-social scheme.
It's the head of company who must apply for a change in the status of his spouse.
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
The head of company must declare the change on the website of the company formalities office.
The spouse must provide a certificate written on the honor confirming the choice of his status.
There are 2 attestation templates one for traders, artisans or liberals, the other for farmers.
Merchant, craftsman or liberal
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or professional company:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly in the commercial, craft or liberal company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
Farmer
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
3 causes may terminate the status of collaborating spouse:
- Automatic end after 5 years to this status
- At the request of the Head of company
- Spousal or company life event
Automatic end after 5 years
If the spouse has been granted worker status for 5 years, it automatically exits this status.
The head of company must then give it either the status ofassociate or that of salaried worker.
Warning
If you are born in 1964 or earlier and you have acquired spouse status collaborator in 2022 or earlierYes, you can keep it until you're 67 maximum.
If you have become a spouse collaborator between 2017 and 2022Yes, you can keep it until 2026 maximum.
At the request of the Head of company
The status of employee may be terminated at the request of the Head of company.
The head of company must declare the event online on the company formalities office.
Spousal or company life event
In the following cases, the status automatically ceases (no action to be taken):
- Change in the status of the company
- Death of the Head of company
- Divorce
- Cessation of Civil partnerships
Contributing spouse | Associate spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or cohabitation (common law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of employed spouse if no declaration made to change status | No Maximum Duration | No Maximum Duration |
Authorized Statutes of the Head of company | The head of company may be: | The Head of company may be the head of a SARL: titleContent or SELARL: titleContent or LOCK: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spouse status |
|
|
|
Cumulation with other activities | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Remuneration of spouse | No pay | Dividends | Salary must be ⩾ to the minimum wage, i.e. ⩾€1,766.92 gross per month for full time (35 hours/week) |
Social protection of spouses Sickness and maternity | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) | Membership of the general social security scheme | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Social protection of spouses Retirement | Compulsory membership of the director's old-age insurance scheme | Affiliation with the general social security scheme, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Right of spouse to unemployment |
| No unemployment insurance unless overlapping with paid employment | Right to unemployment insurance (if accepted by Pôle emploi) |
Spouse's tax system | Not applicable | Taxation of dividends to theIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NBC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Assignment of social rights |
|
Associate spouse
You are interested in this status if your spouse is working commercial, artisanal, liberal or agricultural.
The spouse must meet the following conditions:
- Be married or passed on to the head of business
- Work regularly and actively in the company
- Not being paid
- Hold shares in the business (or shares for a LOCK: titleContent for example)
The permitted forms of business are:
- SARL: titleContent
- SELARL: titleContent
- LOCK: titleContent
- CNS: titleContent
The financial responsibility of the partner spouse shall relate solely to his or her capital contribution business.
It has a right to vote at general meetings.
Please note
You are concerned whether you are an entrepreneur (or spouse of an entrepreneur) of French nationality or of another country of the European Union working in France.
Merchant
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Artisan
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the Civil partnership, partner or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
The partner spouse is taxed on its dividends.
You are affiliated to the general social security scheme as a self-employed person.
You have the same social protection as the business manager: health and vocational training.
For your retirement, you have to contribute to a self-employed pension fund, depending on your industry (example: Cnavpl: titleContent for the liberals, CNBF: titleContent for lawyers).
You don't have unemployment insurance.
You can find the details of the contributions and social rights of the partner spouse on the Urssaf site.
Your contributions are calculated on the basis of your professional income in the company.
The calculation shall be carried out according to same rates and the same payment arrangements as for the Head of company’s contributions.
You must perform a business income tax return every year.
In the event of absence or low remuneration, your contributions are calculated on a minimum base.
FYI
You find the detail contributions and social entitlements on the Urssaf site.
It's the head of company who must apply for a change in the status of his spouse.
The head of company must declare the change online on the company formalities office.
The spouse must attach to this declaration a certificate written on the honor confirming the choice of his status.
There are 2 attestation templates one for traders, artisans or liberals, the other for farmers.
Merchant, craftsman or liberal
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or professional company:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or trade name, unique identification number (or Siren) if already assigned, address of the registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly in the commercial, craft or liberal company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
Farmer
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
The status of associate spouse shall end if the partner transfers his or her shares.
In the event of the death of the head of company, the partner shall remain in the company as long as he holds his shares.
It can then continue to operate and manage the company.
Contributing spouse | Associate spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or cohabitation (common law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of employed spouse if no declaration made to change status | No Maximum Duration | No Maximum Duration |
Authorized Statutes of the Head of company | The head of company may be: | The Head of company may be the head of a SARL: titleContent or SELARL: titleContent or LOCK: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spouse status |
|
|
|
Cumulation with other activities | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Remuneration of spouse | No pay | Dividends | Salary must be ⩾ to the minimum wage, i.e. ⩾€1,766.92 gross per month for full time (35 hours/week) |
Social protection of spouses Sickness and maternity | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) | Membership of the general social security scheme | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Social protection of spouses Retirement | Compulsory membership of the director's old-age insurance scheme | Affiliation with the general social security scheme, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Right of spouse to unemployment |
| No unemployment insurance unless overlapping with paid employment | Right to unemployment insurance (if accepted by Pôle emploi) |
Spouse's tax system | Not applicable | Taxation of dividends to theIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NBC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Assignment of social rights |
|
Employed spouse
The spouse must meet the following conditions:
- To be married, past or common law with the Head of company
- Work regularly and actively in the company
- To have signed an employment contract (CSD: titleContent or DTA: titleContent)
- Earn a salary equal to or greater than €1,766.92 gross per month
It is recommended that you write the functions and timetable of the employed spouse in his employment contract.
Please note
You are concerned whether you are an entrepreneur (or spouse of an entrepreneur) of French nationality or of another country of the European Union working in France.
The status of employed spouse is addressed to all types of activities : commercial, handcrafted, liberal or agricultural.
The Head of company must have one of the following statuses:
- Head of a individual business (IS: titleContent, EIRL: titleContent)
- Business Manager
- Unique Associate Manager of a EURL: titleContent
- Majority Associate Manager of a SARL: titleContent
The employed spouse depends hierarchically on the head of company.
He didn't no responsibility, no power daily management in the company.
Warning
If you are micro-entrepreneur, your spouse cannot to become an employed spouse.
Merchant
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Artisan
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (RNE) as a company in the trades and crafts sector.
Liberal
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Company identification:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner linked by a Civil partnership or common-law partner working regularly in the company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
To whom should the certificate be sent?
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
Farmer
Declaration of activity
It's the head of company declaring the status of the spouse.
He has to do it either during his activity creation declaration (also called registration) or later.
Attestation on the honor of the spouse
The spouse must provide a a certificate in writing on the honor confirming the choice of his status.
How do I write the attestation?
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the Civil partnership, partner or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the part of the spouse, partner or common-law partner to participate regularly in the self-employed activity of his or her spouse, partner linked by a Civil partnership or common-law partner
Warning
Since 1er january 2023, it is no longer possible to carry out your procedures in a company Formalities Center (CFE). You must make them on the website of the company formalities office.
Please note
The spouse will then be entered in the National Register of companies (NCR).
The employed spouse is affiliated to the general social security scheme as an employed person or, if he is a farmer, to the MSA: titleContent.
It benefits from comprehensive social protection (health, retirement, vocational training).
He is also on unemployment insurance.
Your contributions are calculated on your pay slip according to your salary.
The calculation is based on same rates applied to all employees.
FYI
The Urssaf offers a simulator that estimate the amount your social security contributions.
The employed spouse is taxed on his or her income (IR: titleContent) in the category of salaries and wages.
The salary of the employed spouse may be deducted from taxable profit of the company in the following cases:
- In full where the spouses are married under a system of separation of property
- In full when the leader joins a approved management centre
- Within the limit of the annual amount of the Smic, where the spouses are married under a community property regime and without membership in an approved management center
It's the head of company who must apply for a change in the status of his spouse.
The head of company must declare the change online on the website of the one-stop shop for company formalities.
The spouse must attach to this declaration a certificate written on the honor confirming the choice of his status.
There are 2 attestation templates one for traders, artisans or liberals, the other for farmers.
Merchant, craftsman or liberal
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the commercial, craft or professional company:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly in the commercial, craft or liberal company:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
Farmer
You can use the following template:
All following information the following must be included in your certificate:
- Surname and forenames, identification number at national register for the identification of natural persons (social security number), home address, email address
- Nature of the legal relationship with the Head of company
- Identification of the agricultural holding:
- Name and forenames of the Head of company, identification number in the national register for the identification of natural persons
- In the case of a business: name or business name, unique identification number if already assigned, address of registered office
- Legal status of the spouse, partner bound by a civil solidarity pact or common-law partner working regularly on the holding:
- Status chosen by the spouse, partner or partner: collaborating spouse, employee or partner
- Effective date of the status chosen in the company
- Commitment on the honor of the spouse, partner or common-law partner to participate regularly in the self-employment activity of his spouse, partner bound by a civil solidarity pact or common-law partner
The status of employed spouse ceases in the following situations:
- Resignation
- Termination of employment contract in case of fixed-term contracts
- Dismissal
Contributing spouse | Associate spouse | Employed spouse | |
|---|---|---|---|
Marital status required | You must be married, past or cohabitation (common law union) with the Head of company | ||
Duration accepted by status | 5 years maximum (from 2022) After 5 years: passage automatic to the status of employed spouse if no declaration made to change status | No Maximum Duration | No Maximum Duration |
Authorized Statutes of the Head of company | The head of company may be: | The Head of company may be the head of a SARL: titleContent or SELARL: titleContent or LOCK: titleContent or CNS: titleContent | The head of company may be: |
Conditions for access to spouse status |
|
|
|
Cumulation with other activities | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person | Accumulation possible with other activity as an employed person, self-employed person or retired person |
Powers of the spouse in the company |
| Right to vote at general meetings |
|
Remuneration of spouse | No pay | Dividends | Salary must be ⩾ to the minimum wage, i.e. ⩾€1,766.92 gross per month for full time (35 hours/week) |
Social protection of spouses Sickness and maternity | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) | Membership of the general social security scheme | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Social protection of spouses Retirement | Compulsory membership of the director's old-age insurance scheme | Affiliation with the general social security scheme, or Cnavpl: titleContent or the CNBF: titleContent (lawyers) | Affiliation to the general social security scheme or to the MSA: titleContent (farmer) |
Right of spouse to unemployment |
| No unemployment insurance unless overlapping with paid employment | Right to unemployment insurance (if accepted by Pôle emploi) |
Spouse's tax system | Not applicable | Taxation of dividends to theIR: titleContent (except for CNS: titleContent : taxation in the category of BIC: titleContent, NBC: titleContent or BA: titleContent) | Imposed onIR: titleContent in the category of salaries and wages |
Spouse's financial responsibility | No financial responsibility | Liability limited to the amount of contributions (except for CNS: titleContent : unlimited liability) | No financial responsibility |
End of spousal status |
| Assignment of social rights |
|
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- Chamber of Commerce and Industry (CCI)
- Chamber of Crafts and Crafts (CMA)
- Chamber of Agriculture
Spouse married or transferred to the head of company (trader, craftsman or liberal): status, rights, formalities
Status of the spouse of the trader or craftsman
Relationship between members of the family farm
Obligation to certify on the honor of the spouse
Characteristics of the certificate on the honor of the spouse
Online service
FAQ
General Directorate of Public Finance
Ministry of Finance
Central Fund of Agricultural Social Mutual Society (MSA)