Most associations operate thanks to the time and energy of their volunteer members. However, the size of some associations makes it necessary to hire salaried staff.
An employee relationship is characterized by the existence of a subordinate relationship, independent of the tasks to be performed or the employee's degree of responsibility. In this case, the association must comply with a legal framework that is strictly defined by law and different from that in force for companies.
Let's find out everything you need to know about hiring an employee for an association.
The procedure for recruiting an employee is the same for both companies and associations.
The latter publishes a job vacancy with Pôle Emploi or on specialized online platforms, receives applications and makes its selection.
To hire an employee, an association must have a SIRET number, issued by the tax authorities. Naturally,it must be declared and registered with the Registrar of Associations to be authorized to carry out its activities, and to hire employees.
The hiring procedure is similar for companies and associations. Once the recruitment phase has been completed, the association signs an employment contract with the employee.
The pre-employment declaration must mention the provisions of article R. 1221-1 of the French Labor Code. The published announcement must comply with the usual formalities, notably specifying the employer's full name, APE code, the association's referent and the nature of the employment contract.
Employee rights are exactly the same within a company or association. They enjoy the same amount of paid leave, the same legal working hours, the same rights in terms of staff representation and social protection.
The association must guarantee the safety of its employees at work, and set up internal regulations.
The APE code is used to determine the collective agreement governing the working conditions of each employee, depending on the association's field of activity. The association's reporting obligations to URSSAF and DGFIP are similar to those of a company.
It's perfectly possible for a manager of an association to also be one of its employees. He or she may also receive remuneration for this.
On the other hand, it is possible to freely regulate the holding of multiple directorships by including specific clauses in the association's bylaws.
All employees must be remunerated for their work with the association.
As in a company, the employee can be paid by bank transfer or in cash (in which case, a certificate must be provided for each payment).
The Chèque Emploi Associatif (CEA) is a special scheme for associations.
It facilitates the hiring of an employee by simplifying payment procedures. The association declares the identity of its employee via an online form. With the "chèque emploi associatif", the company does not need to declare its employees prior to hiring them, nor does it need to draw up an employment contract.
The association then pays its employee according to the number of hours worked on its behalf, using the "chèque emploi associatif". A specific declaration is then made to the Centre National Chèque Emploi Associatif (CNCEA), in order to benefit from the related social rights. The CNCEA then sends a pay slip to both the association and the employee.
Associations benefit from a streamlined administrative framework to facilitate the hiring of employees. On the other hand, they must be careful to make the most of it, while scrupulously complying with the Labor Code.
Written by our expert Paul LASBARRERES-CANDAU
June 14, 2021
