Associative Employment Check (CEA)
Verified 01 January 2024 - Directorate of Legal and Administrative Information (Prime Minister), Ministry for Associative Life
Are you wondering about the Associative Employment Check (CEA)? Want to know what it's for and how to use it? We provide the answers to your questions.
The CEA allows employers' associations and foundations to carry out, in a simplified way, formalities relating to recruitment and management of employees in CSD: titleContent or DTA: titleContent.
The AOC enables the following formalities to be carried out:
- Pre-Employment Declaration (PED)
- Entry in the single register of staff
- Drawing up of a written employment contract, entry of compulsory particulars and transmission of the contract to the employee
- Statement to the Occupational Health Service
- Membership of the unemployment insurance scheme
- Declaration and payment of social contributions
- Reporting and payment of amounts subject to withholding tax
The employer who wishes to join the CEA must use only this system for all its employees.
The CEA can be used by non-profit associations (i.e. not for profit) and foundations.
On the other hand, associations falling under the MSA: titleContent in metropolitan france, workshops and insertion sites are excluded of this device.
In addition, the AOC cannot be used for the employment of an employee who is under the one-stop shop for the occasional show (Guso).
Finally, some specific situations cannot be managed under the EAA, in particular the exemptions linked to the civic service and the educational contract of employment.
Please note
associations located in Guadeloupe, Martinique, French Guiana, Reunion and Saint-Martin can benefit from the CEA under certain conditions.
To use the CEA, you (association or foundation) must be a member of the CNCEA: titleContent.
Membership is done in line with the Siret number.
Membership starts from Employer Space from the CNCEA site using your Siret number.
Before applying for membership, you must get closer to the following organizations:
- Social organizations (supplementary pension, pension, supplementary health, etc.) in order to complete an affiliation file
- Organization for continuing vocational training
- Occupational medicine
Information about these organizations will be requested when you apply for membership.
Once your account has been validated by the CNCEA, you must declare each employee by completing the online contract form.
This document is equivalent to a pre-employment declaration (PED) and an employment contract.
All employees must be declared, whether they are hired or already present in the association or foundation, and regardless of their contract (DTA: titleContent, CSD: titleContent, full time, part time).
The use of the CEA obviates the need to draw up an employment contract.
However, it is recommended to establish one, in particular to provide for any special clauses (staggered hours, part-time work, etc.).
Each month, you must report each employee's compensation online using the social aspect which contains the main information on the period of employment.
This declaration must be made no later than the 5th of the following month (e.g. no later than the 5th of September for August).
Please note
the net social amount of your employees will have to appear on their pay slips as of January 1, 2024. This is the amount of resources to be declared to social organizations in order to receive certain benefits.
This amount will be calculated by NFACC and will appear on the pay slip without any action to be taken by you.
The CNCEA calculates the amount of compulsory social protection contributions and contributions taking into account the applicable exemptions and relief.
It also calculates the amount of income tax levied at source for the employees concerned by applying the rate transmitted by the tax authorities.
Pay slips and a statement of contributions due are made available in Employer Space the 6th of the month following the month concerned (e.g. 6 September for salaries in August).
You are warned of the posting of documents by email.
You must print a copy of the pay slips to give them to your employee(s).
The CNCEA makes certain compulsory declarations (annual declaration of social data, annual recapitulative statement, tax certificate, transmission of the amount of the annual gross wage bill, etc.).
Contributions are collected by theUrssaf: titleContent the bank account of the association or foundation on the 15th of the month following the month concerned. For example, September 15 for August wages.
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Associative Employment Check (CEA)
Simplified arrangements for the declaration and recovery of social contributions and contributions
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Urssaf Caisse nationale (formerly Acoss)
Urssaf Caisse nationale (formerly Acoss)