Employer of record in France: options for a UK company hiring its first salesperson
In short
- French law bans profit-making labour lending outside authorised schemes (L8241-1): check how any EOR complies.
- A UK company can employ directly without a French entity through the URSSAF foreign employer service.
- Portage salarial is limited to occasional tasks or missing expertise, 36 months maximum: not a fit for a permanent sales role.
A UK company has four ways to employ a salesperson in France: hire directly and pay French contributions through URSSAF, use an employer of record, use portage salarial, or set up a French entity. Direct hiring is open to any foreign company with no establishment in France (URSSAF, service Firmes étrangères, checked 21 October 2026). Employer of record is the fastest to start but sits close to the French ban on labour lending.
What are the options?
| Option | Legal employer | Legal limit in France | Fits a permanent sales role? |
|---|---|---|---|
| Direct hire (URSSAF foreign employer service) | Your UK company | French employment law and contributions apply | Yes |
| Employer of record (EOR) | The EOR provider | Ban on profit-making labour lending outside authorised schemes (L8241-1) | Check the provider's legal structure |
| Portage salarial | The portage company | Occasional task or missing expertise (L1254-3), 36 months maximum (L1254-4) | No |
| French branch or subsidiary | Your French entity | Company set-up and running costs | Yes, especially for a team |
Sources: Code du travail, articles cited (code.travail.gouv.fr); URSSAF, service Firmes étrangères; both checked 21 October 2026. Next check: January 2027.
Why is an EOR sensitive in France?
Because French law forbids "any profit-making operation whose sole purpose is the lending of labour" (L8241-1), except within authorised schemes such as temporary work agencies (travail temporaire). Breaching it is a criminal offence punished by 2 years in prison and a 30,000 euro fine (L8243-1). A separate offence, marchandage, covers supplying labour for profit in a way that harms the employee or avoids the law or a collective agreement (L8231-1), with the same penalties (L8234-1).
An EOR provider employs the person while you direct their daily work, which is close to the situation these rules target. Some providers structure their French offer to fit an authorised scheme; others do not explain it. Before you sign, ask the provider in writing which legal basis they rely on in France and who bears the risk if the arrangement is challenged.
How does direct hiring work without a French entity?
- Register with the URSSAF foreign employer service, which handles the declarations and the payment of French social contributions for companies with no establishment in France.
- Sign a French employment contract, usually a CDI, see CDI vs CDD.
- File the pre-hiring declaration (DPAE) before the start date (L1221-10).
- Run French payroll each month, often through a local payroll provider.
The employee has a normal French contract and you keep direct control of the relationship. Our guide on employing someone in France from the UK covers which law and which social security apply.
Why not portage salarial?
Portage salarial is designed for independent professionals who find their own clients and set their own fees (L1254-2). A client company can only use it for an occasional task outside its normal and permanent activity, or for expertise it does not have (L1254-3), and for 36 months at most (L1254-4). Selling your products in France is your normal activity, so a permanent sales role does not fit the scheme.
Which option should I choose?
For one or two salespeople, direct hiring through URSSAF is usually the cleanest. For a team or a long-term French presence, consider an entity. If speed matters and you consider an EOR, get its legal basis in writing. Whatever the structure, the person still has to be found: we recruit sales staff in France for UK companies whatever employer option they choose. Compare the full costs in our employer cost calculator and read the guide to hiring sales staff in France.
What we cannot tell you
- Whether a specific employer of record provider is compliant in France: we do not audit providers, and their contracts differ. Ask for their legal analysis in writing.
- EOR pricing: providers publish different fee models, and we did not collect a sample large enough to quote.
- The tax consequences for your UK company of having a salesperson in France, such as the risk of a permanent establishment: this is a tax question for an accountant.
Hiring a salesperson in France?
We find and qualify sales staff in France for UK companies: direct approach, two interviews per candidate, fixed fee paid only when your hire starts.
Recruit sales staff in France with usOr brief us directlyFrequently asked questions
Is an employer of record legal in France?
French law has no specific status for employers of record. It bans any profit-making operation whose sole purpose is lending staff, outside authorised schemes such as temporary work agencies (Code du travail, article L8241-1), with penalties of up to 2 years in prison and a 30,000 euro fine (L8243-1). Whether a given EOR arrangement is lawful depends on how it is structured, so ask the provider how it complies with these rules before signing.
Can a UK company hire in France without an EOR?
Yes. A company with no establishment in France can employ a salesperson directly and declare and pay French social contributions through the URSSAF foreign employer service (service Firmes étrangères). You then need a French employment contract and a payroll provider.
What is portage salarial?
Portage salarial is a French umbrella company scheme for independent professionals. The person finds their own clients and negotiates their own fees (L1254-2). A client company can use it only for an occasional task outside its normal and permanent activity, or for expertise it lacks (L1254-3), and for 36 months at most (L1254-4). A permanent sales role does not fit.
When does a French entity make sense?
When you plan a team rather than one person, sign contracts in France, or want a permanent presence. A branch or subsidiary becomes the employer, with its own payroll and obligations. Below that threshold, direct employment through the URSSAF foreign employer service is usually simpler.
Sources and method
Every rule, rate and amount on this page was checked at the source on the date shown. I update the page when a source changes.
- Code du travail (code.travail.gouv.fr): L1221-10, L1254-2, L1254-3, L1254-4, L8231-1, L8234-1, L8241-1, L8243-1, checked 21 October 2026
- URSSAF, service Firmes étrangères, checked 21 October 2026. Page updated 31 March 2025
Olivier Niel, Founder and Managing Director, Eagle Rocket
Olivier founded Eagle Rocket in 2020, a sales recruitment firm on a human scale. The firm works for a single fixed fee paid on success, and holds two in-depth interviews with each candidate before presenting them to a client.
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Rules and figures are checked against official French and UK sources (service-public.gouv.fr, the French Labour Code, URSSAF, gov.uk) on the date shown. Published by Eagle Rocket SARL (RCS Évreux 883 581 803). This guide is general information, not legal advice.