EREditorial team · Updated 14 Oct 20268 min read40 providers compared30 sources
5 years look-back for back contributionsUrssaf regularisation after concealed work covers the 5 years before the finding.
5 years of contributions the Urssaf recovers after concealed workUrssaf regularisation after concealed work covers the 5 years before the finding.
13 Contractor of Record providers we score
20 EOR providers covering France, if the work is employment
A self-employed person registered in France is presumed independent until they work under your directives, checks and power to sanction. On a contract of €5,000 or more with a French-registered contractor, you also collect an Urssaf vigilance certificate.
Short answer
Registration creates a presumption of independence, which gives way when the client gives directives, checks the work and can sanction failures.
Exposure does not wait for a conviction: the Urssaf recovers contributions for 5 years with surcharges, and the worker can claim 6 months' salary.
On a contract of €5,000 or more with a French-registered contractor, the client collects an Urssaf vigilance certificate at signing and every 6 months.
Copyright stays with the contractor unless an assignment names each right and limits its scope, purpose, place and duration.
On this page
Where the employee line runs in France
French law starts on the contractor’s side. People registered as independents are presumed not to be bound to the client by an employment contract for the activity they registered.[1] Someone whose working conditions are defined solely by themselves, or by the contract agreed with the client, is presumed to be an independent worker as well.[2]
The presumption gives way where the person serves the client in a relationship of permanent legal subordination.[1] Subordination means working under the authority of someone who gives directives, checks how they are carried out and can sanction failures.[3]
Several bodies can act. The Urssaf regularises the contributions owed for the 5 years before it finds concealed work.[4] The labour court (conseil de prud’hommes) settles disputes arising from an employment contract,[5] and a worker employed through concealed work can claim 6 months’ salary when the relationship ends.[6] Concealed work is also a criminal offence, punished with up to 3 years’ imprisonment and a €45,000 fine.[7] The test block and the penalties table set these out.
Setting up the contract and IP
The first document comes at signing. On any deal worth €5,000 or more before VAT, a French-registered contractor presents an Urssaf vigilance certificate, then again every 6 months, and the client checks that it is valid.[8] A client that skips this is jointly liable for the contractor’s taxes and contributions if the contractor turns out to have used concealed work.[9] The certificate and the payment term are under how to pay.
Ownership of the work needs its own clause. A contract for services leaves copyright with its author, and rights pass only through an assignment that names each right and limits its scope, purpose, place and duration. The rule that hands software rights to the employer is written for software made by employees.[10] The IP block gives the default.
The contractor’s VAT position has its own thresholds,[11] separate from the micro-enterprise turnover limit;[12] both are under legal form and tax. If the role cannot stay independent, the EOR page covers employing the person instead.
Contractor or employee: the test in France
The test
People registered as independents are presumed not to be employees, but an employment contract can be established where they work for the client in permanent legal subordination. Subordination means working under the authority of someone who gives directives, checks how they are carried out and can sanction failures.
Who decides
The Urssaf checks for concealed work and recovers the contributions, the labour court (conseil de prud'hommes) settles disputes arising from an employment contract, and the criminal courts try concealed work.
If it is employment
The Urssaf recovers contributions for the period with surcharges; a client convicted of concealed employment pays the employer's contributions on the sums paid; the worker can claim 6 months' salary when the relationship ends; criminal penalties also apply.
Look-back for back contributions
5 years[1][2][3][4][5][6][7]Urssaf regularisation after concealed work covers the 5 years before the finding.
What mistakes cost
France: what hiring mistakes cost
Mistake
Who is liable
Cost
Concealed employment (travail dissimulé)
Whoever breaches the ban on concealed work
Up to 3 years' imprisonment and a €45,000 fine; a client convicted for concealing salaried employment must also pay the employer's social contributions on the sums paid.[7][1]
Concealed employment, the worker's claim
The employer, when the working relationship ends
A flat indemnity of 6 months' salary to the worker.[6]
Urssaf regularisation after concealed work
The employer concerned
The contributions due for the 5 years before the finding, raised by 25% for one concealed employee and 40% for several when a report goes to the public prosecutor.[4]
Vigilance certificate not collected
The client of a contractor who used concealed work
Jointly liable for the contractor's taxes, social contributions and related penalties.[9][8]
Illicit labour lending (prêt illicite de main-d'oeuvre)
For 2026 income the micro-fiscal regime applies if turnover in 2025 or 2024 did not exceed €83,600 for services and liberal activities.[12]
Salaried portage (portage salarial)
The worker is an employee of the portage company, which invoices the client under a commercial contract; it is an employment route, not self-employment.[14]
Tax
A micro-entrepreneur pays social contributions as a share of turnover, 25.6% for liberal services (BNC) and 21.2% for commercial or craft services (BIC) in 2026; income tax is charged on turnover after a flat 34% allowance for costs on liberal services, unless the contractor opts to pay it with the contributions at a set rate.
VAT
VAT exemption (franchise en base) for services applies if the previous year's turnover is at most €37,500, or €41,250 in the current year.[15][11]
Contract and IP
Who owns the work
The author of a work keeps copyright when creating it under a contract for services; rights pass to a client only through an assignment that names each right and limits its scope, purpose, place and duration. The rule that software rights vest in the employer covers software written by employees.[10]
How to pay a contractor in France
Vigilance certificate (attestation de vigilance)
For a contractor registered in France and a contract of €5,000 or more excluding VAT, the client asks for the Urssaf certificate at signing, then every 6 months until the contract ends, and checks it is valid. A client that skips the check is jointly liable for the contractor's taxes and contributions if the contractor used concealed work.[8][9]
Payment term
Between French businesses, payment is due 30 days after the service is performed unless agreed otherwise; the parties can agree up to 60 days from the invoice date, or 45 days end of month in the contract. The term must appear on the invoice.[16]
Contractor of Record providers
All 13 COR providers we score: those working in France first, then the rest, each by our COR score. Working in France: 9 (1 by their COR coverage list, the rest inferred from their EOR coverage). How we score
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
All 5 AOR providers we score: those working in France first, then the rest, each by our AOR score. Working in France: 3 (1 by their AOR coverage list, the rest inferred from their EOR coverage). How we score
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
All 32 contractor management providers we score: those working in France first, then the rest, each by our contractor management score. Working in France: 18 (6 by their contractor management coverage list, the rest inferred from their EOR coverage). How we score
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
6.9Our score 6.9 of 10Our contractor management score
Contractor management price from
US$49per contractor a month
Contractor management countries150 claimed
ServicesPayouts · Contractors · COR
Best for
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
6.8Our score 6.8 of 10Limited dataOur contractor management score
Contractor management price from
US$19per contractor a month
Contractor management countries160 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
6.0Our score 6.0 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
5.3Our score 5.3 of 10Limited dataOur contractor management score
Contractor management price from
3%of each payout
ServicesEOR · Payouts · Contractors · Payroll
Best for
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
4.9Our score 4.9 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.5Our score 4.5 of 10Limited dataOur contractor management score
Contractor management price
Custom quote
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
All 24 contractor payouts providers we score: those working in France first, then the rest, each by our contractor payouts score. Working in France: 9 (6 by their contractor payouts coverage list, the rest inferred from their EOR coverage). How we score
Companies paying contractors in many countries by bank, wallet, crypto or card
Not for
Companies that need to employ staff abroad: the help centre says Ontop no longer provides EOR directly
Top pro
COR at $49 per contractor a month with no setup fee: the 8 other per-contractor-month COR list prices on this site are all higher
Top con
The $49 COR card and the terms disagree: the card describes direct hiring with your own agreements, the T&Cs and help centre describe Ontop as the contracting party that invoices in its own name
Startups, SMBs, agencies and enterprises: the segments Remozo names for its contractor product
Not for
Buyers whose security review asks for SOC 2 or ISO 27001 held by Remozo itself
Top pro
Contractor payouts claimed in 190+ countries; 98 are listed one by one in Remozo's help centre
Top con
Contractor plan from 3% per payout: for contractor payouts, 2 of the 6 other percentage prices we compare are lower and 1 the same. The contractor page says from 1.5%, which we do not score
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Crypto and web3 teams paying contractors in stablecoins or crypto, a segment Rise names (startups, web3 startups, DAOs, global agencies)
Not for
Companies that need an EOR in countries beyond the US and the UK today
Top pro
Prices are published per head: $49 a contractor a month (discounts for startups and non-profits), $299 for Agent of Record, $399 an employee for EOR
Top con
EOR is documented in 2 countries (US, UK) against a claim of 90+. The parent, Rise Works, Inc., is on the GLEIF register; no own entity is documented in either country
6.4Our score 6.4 of 10Our contractor payouts score
Contractor payouts price from
0.25%of each payout
Contractor payouts countries46 claimed
Minimum termNone
ServicesPayouts
Best for
Platforms and marketplaces that pay sellers, freelancers, creators or service providers, as Stripe describes its customers
Not for
Companies that want a provider to run contractor onboarding, contracts or closing documents: Stripe's pages describe a payment flow, not those
Top pro
Fee schedule published: 0.25% + 25¢ per payout and $2 per monthly active account, plus 0.25% of payout volume for funds routing and platform management where it applies, Instant Payouts at 1% and cross-border payouts from 0.25% of payout volume
Top con
No country list for Connect payouts. The Connect page says Connect Onboarding supports 46+ countries and does not tie that to payouts; we document none
6.1Our score 6.1 of 10Limited dataOur contractor payouts score
Contractor payouts price from
US$42per payout
ServicesPayouts · Contractors
Best for
Companies that pay freelancers and contractors abroad and want one contract with one billing entity (Payroll)
Not for
Buyers whose security review needs a named SOC 2, ISO 27001 or similar certification
Top pro
Payroll publishes its fees: 39 EUR / 42 USD per withdrawal on the tariff new accounts start on, or 5%, 4% or 3% of payouts by monthly turnover (3% above 100,000 EUR/USD a month)
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries200 claimed
ServicesPayouts
Best for
Enterprises and marketplaces paying large numbers of people in many countries (royalties, insurance claims, airline reimbursements, clinical trials, prizes and rewards)
Not for
Companies that want to see a price before contacting sales
Top pro
Own SOC 1, SOC 2, ISO 27001 and PCI DSS Level 1, stated on hyperwallet.com/security-compliance; the SOC 2 type, report and certifier are not shown
Top con
No price: buyers are sent to a Solutions Expert, and no setup fee, deposit or minimum term is stated either
5.8Our score 5.8 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors · AOR · EOR
Best for
Marketplaces, platforms and enterprises that pay many recipients regularly, in Payoneer's own words
Not for
Buyers who need the service agreement or fee schedule before they sign up
Top pro
Published "Starts at" prices: EOR $199 per employee a month, AOR $99 and contractor management $19 per contractor a month
Top con
No mass-payout price: the page says fees are shown before a payment is confirmed, and the general pricing page lists account fees such as 1.2% to 4% on bank withdrawals
5.0Our score 5.0 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries150 claimed
ServicesEOR · COR · Payouts · Contractors
Best for
Teams under 50 people, the size Garna's small-business page names
Not for
Buyers who require SOC 2 or ISO 27001 to be named
Top pro
EOR from $200 per employee a month, under 14 of the 20 other dollar EOR starting prices on this site; Garna says there are no hidden fees or FX markups
Top con
No published client price for Contractor of Record, contractor payouts or contractor management; the contractor commission is called small and no percentage is given
4.9Our score 4.9 of 10Limited dataOur contractor payouts score
Contractor payouts price
Custom quote
Contractor payouts countries190 claimed
ServicesPayouts · Contractors
Best for
Companies that pay many contractors and want a single agreement instead of one per person
Not for
Buyers who need a price before they talk to sales
Top pro
One agreement covers any number of contractors; Restaff signs the individual contracts
Top con
No client price: the fee is the formula T = Sa / K with K shown only in the client's account, Restaff can change K after notifying the client (Terms 10.2), and the invoice is paid in advance
€8,303 a month[25][26][27][28][29][30]On a €70,000 salary, before the EOR fee. Plus the EOR fee, not in this total. Published fees per employee: €299 a month (one provider, EUR); US$99 to US$699 a month (17 providers, USD). We add a fee to the total only when at least 3 providers publish one in EUR, and we do not convert currencies. Not all-in: the cost section of the EOR page lists what it leaves out.
Can a French contractor be reclassified as an employee?
Yes. The presumption of independence gives way where the contractor works in permanent legal subordination: under the client's directives, with the client checking the work and able to sanction failures. An employment contract can then be established.
Who acts on a misclassified contractor in France?
The Urssaf, the labour court and the criminal courts. The Urssaf checks for concealed work and recovers contributions, the conseil de prud'hommes settles disputes arising from an employment contract, and the criminal courts try concealed work.
What is an attestation de vigilance?
An Urssaf certificate a French-registered contractor hands over on any deal worth €5,000 or more before VAT, at signing and every 6 months. A client that skips the check is jointly liable for the contractor's taxes and contributions if the contractor used concealed work.
Who owns the work a French contractor creates?
The contractor, as its author. A contract for services does not transfer copyright; rights pass through an assignment that names each right and sets its scope, purpose, place and duration.
Does a French micro-entrepreneur charge VAT?
Not while under the VAT exemption (franchise en base): for services, turnover of at most €37,500 last year, with a higher ceiling of €41,250 for the year under way. That limit is separate from the €83,600 micro-enterprise limit.
Works in Francea
