Hiring Your First Employee
A first hire means a pre-hire declaration, a contract, a staff register, social security enrolment and a payslip every month. Your Viseeon chartered accountant works out the real cost of the position, prepares the formalities and takes over payroll from the first month.
- Payroll handled from the first month
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What worries business owners before their first hire?
The real cost of the position
Gross salary is not what you pay. Employer social contributions, health insurance and sometimes supplementary provident cover come on top. Without a simulation, your company's margin can melt away.
Forgotten formalities
A pre-hire declaration (DPAE) sent late exposes you to a penalty per employee. The staff register becomes mandatory from the first hire. These omissions are often discovered during an inspection.
Choosing the contract
Permanent (CDI), fixed-term (CDD), part-time, apprenticeship: each contract has its own rules on form and duration. A poorly justified fixed-term contract can be requalified as permanent.
The collective agreement
Your activity ties you to a collective agreement (convention collective). It sets minimum wages, bonuses and seniority rules. Many first-time employers don't know which one applies.
What formalities are needed to hire a first employee?
- Pre-hire declaration (DPAE) to URSSAF (or to the MSA in agriculture). It must be sent before the start date, no earlier than 8 days before. For a first employee, it also triggers your registration as an employer.
- Written employment contract, depending on the type of contract.
- Information to the employee: identity of the parties, workplace, position, start date, trial period, pay and working time within 7 calendar days. Training rights, leave, collective agreement and social protection within 1 month.
- Single staff register, mandatory from the first employee.
- Enrolment in the supplementary pension scheme (Agirc-Arrco), done through the monthly social declaration (DSN).
- Information and prevention visit or fitness examination with an occupational health service.
- Monthly payroll and DSN every month.
An omitted DPAE exposes you to an administrative penalty of €1,305 per employee, on top of the recovery of contributions (Service Public Entreprendre, F23107, checked on 1 June 2026).
How does Viseeon support you with this first hire?
Scoping call
Position, working hours, start date, budget. Your accountant identifies your collective agreement.
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Real cost estimate
Monthly and annual employer cost, net pay to the employee, possible hiring incentives depending on your situation.
Before the contract is signed
Hiring formalities
DPAE, setting up the register, mandatory information for the employee, pension enrolment and occupational health.
Before the employee's first day
First payslip and DSN
Payslip compliant with your collective agreement, monthly DSN, social charges calendar.
From the first month
What minimum wage must you pay?
Pay cannot be lower than the Smic (French statutory minimum wage): since 1 June 2026, €12.31 gross per hour, or €1,867.02 gross per month for 35 hours a week (order of 22 May 2026). Your collective agreement may set higher minimums depending on the position. That contractual minimum then applies.
Employer social contributions come on top of the salary cost. Reductions exist on low salaries: your accountant applies them automatically in payroll.
"First Employee" checklist
All the formalities, in order, with the deadlines to meet and the documents to give the employee. PDF, 2 pages.
Get the guideWhen should the DPAE be sent?
Before the employee starts work, no earlier than 8 days before the hire. For a first employee, your URSSAF employer account is created at that point.
What is the risk without a DPAE?
An administrative penalty of €1,305 per employee, recovery of contributions, and prosecution for undeclared work in case of intentional omission.
Is the single staff register mandatory from the first employee?
Yes. It becomes mandatory from the first hire, including for an intern.
What is the Smic in 2026?
€12.31 gross per hour, or €1,867.02 gross per month for 35 hours a week, under the order of 22 May 2026.
What information must be given to the employee, and when?
The essential terms (position, workplace, pay, working time, trial period) within 7 calendar days. Training rights, leave, the collective agreement and social protection within 1 month.
Do I have to offer my employee health insurance?
Yes. Every private-sector employer must offer collective supplementary health cover and fund at least 50% of it. The employee may be exempted in certain cases (short fixed-term contract, part-time of 15 hours or less, cover already in place). Your collective agreement may require a specific provider or minimum cover.
How do I know which collective agreement applies?
It depends on your company's main activity. Your accountant determines it with you before the contract is drafted.
Is the medical visit mandatory?
Yes. Depending on the position, it is an information and prevention visit or a fitness examination. Failing to arrange it is punishable by a €1,500 fine.
Can I run payroll myself?
It is possible, but payroll rules change frequently and the DSN must be filed every month. Repeated errors lead to contribution adjustments. Most business owners hand payroll over as soon as they hire their first employee.
Are there incentives for a first hire?
Incentives exist depending on the contract (apprenticeship in particular), the employee's profile and the area. Amounts change often. In 2026, for an apprenticeship contract signed between 8 March and 31 December, a company with fewer than 250 employees receives up to €5,000 in the first year, depending on the level of the qualification. Your accountant checks which ones you are entitled to.
Prepare your first hire with an expert
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