Company Workforce: Publication of new section in BOSS regarding your “Social Security” calculation

It’s not always easy to calculate your company’s workforce. Especially as it is determined differently in the Labor Code and the Social Security Code. To help you calculate your “Social Security” workforce, a new section has just been added to the Official Social Security Bulletin. It is currently the subject of a public consultation in which you can participate. It will become applicable against the URSSAF from the 1st ofer August.

Company workforce: methods of calculating the “Social Security” workforce

There are special methods for calculating your salaried workforce in the Social Security Code (art. L. 130-1, R. 130-1 and R. 130-2). Since the 2018 reform, its “Social Security” workforce corresponds to the average number of people employed during each of the months of the previous calendar year.

The application of this workforce was generalized to all the measures contained in the Social Security Code (social allowance, pricing of contributions for accidents at work and occupational diseases, etc.). Its scope was then expanded by the PACTE law of May 22, 2019.


Your “Social Security” workforce is used to calculate your obligation to employ workers with disabilities (OETH), provide food facilities, or even grant mandatory rest compensation.

The PACTE law also harmonized the limits (11, 50 and 250 employees) and the effects associated with exceeding them. Ascending exceeding one of these workforce thresholds is only considered when you have reached or exceeded that threshold for 5 consecutive years. On the other hand, crossing a lower limit exempts you from the related obligation from the year to which the workforce relates.

To learn more about the calculation of the “Social Security” workforce, we recommend our documentation “Managing ACTIV personnel”.

A new section has just been added to the Official Social Security Bulletin (BOSS). Provides details on the application of legislation and regulations that govern your “Social Security” workforce count.

Enterprise Workforce: The New Section of BOSS

A new section has just been published on BOSS. It refers to the methods of calculating your “Social Security” workforce. More precisely, it refers to calculating your workforce for the application:

  • all systems provided for in the Social Security Code;
  • its obligation to employ workers with disabilities;
  • and payment for mobility.

This new BOSS section has 6 chapters:

Chapter 1 – Scope and limits of labor involved;

Chapter 2 – Procedures for evaluating a company’s staff;

Chapter 3 – Principles for calculating the company’s workforce;

Chapter 4 – Neutralizing the effects of crossing a workforce threshold;

Chapter 5 – Special labor accounting procedures for mobility payments;

Chapter 6 – Special OETH Workforce Accounting Procedures.

It proposes several adaptations to the rules relating to the calculation of its “Social Security” workforce. These concern, in particular, the apportionment of the workforce:

  • for your employees on an individual agreement of fixed rates on reduced days;
  • for your employees whose employment contract includes both active and inactive phases.

In this regard, it specifies that workers with a reduced fixed-time contract are retained in its staff in proportion to their working hours according to the following formula: number of days included in the flat-rate contract / 218 (or conventional duration of the non-reduced fixed day package if less).


For one month, a company applying statutory working time, and a working time of 218 days for the daily package, employs:

  • 2 full-time employees;
  • 1 employee with a fixed rate of 218 days per year;
  • 1 employee on a fixed day reduced to 109 days per year.

Each full-time employee is counted as 1.

The employee on a non-reduced day package is counted towards 1.

The employee in a reduced journey package is counted by 109/218, that is, by 0.50.

The company’s average monthly workforce is therefore 3.50.

The content of this section is currently subject to public consultation. You can participate by sending your comments until June 15, 2022 by email to the following address:

Heads up

Only signed contributions will be considered.

At the end of this consultation, a version may be published taking into account certain observations. Its content will become binding on the administration from 1er August 2022. Circulars whose provisions will be repeated or modified by this section of BOSS will then be revoked.

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The change regarding the apportionment of its workforce to its employees on reduced hours and to those whose contract includes phases of activity and inactivity will apply to the calculation of their workforce by the URSSAF from this year.

You can download the current version of the BOSS section on calculating the number of employees below.

BOSS, News, Publication of the Workforce Calculation Section, Update 04/29/2022

amelie Gianino

Lawyer in social law and editor of Tissot Editions

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