The purpose of the present General Terms and Conditions of Subscription (GTCS) is to specify the terms and conditions for subscribing to the wage portage services provided by the various companies of the ITG group which practice wage portage as defined by Articles L.1254-1 et seq. of the French Labor Code (hereinafter, the « Employer of Record » or « EOR »).

Article 1 – Acceptance of the General Terms and Conditions of Subscription

The present GTCS are given to the wage portage worker (hereinafter, the « Contractor ») at the time of the interview(s) with a representative of the EOR, during which time the Contractor is also provided with:

The rules governing wage portage (website);

The advantages of wage portage at the EOR (website);

A list of rates, an example or a personalized simulation of the wages based on an estimate of the amount (excluding taxes) that will be invoiced to the client for the envisaged service, and details of the amount paid to the EOR for the wage portage service.

The GTCS are considered « accepted » once a wage portage contract has been concluded, at which point they come into force. The EOR reserves the right to modify the present GTCS. The Contractor will be informed of any changes made to the GTCS.

Article 2 – Contractual terms and follow-up

Commercial contract

Once the negotiations prior to the first assignment have been finalized between the Contractor and the client (hereinafter, the « Client »), a commercial contract for the provision of wage portage services (hereinafter, the « Commercial Contract ») or a work order (hereinafter, the « Work Order ») is signed between the EOR and the Client.

Wage portage employment agreement

Once the Commercial Contract or Work Order has been signed, the Contractor becomes a salaried employee of the EOR by signing and returning the previously received wage portage employment agreement.

The wage portage employment agreement is governed by the provisions of Articles L.1254-1 et seq. of the French Labor Code relating to wage portage, and by the French Collective Bargaining Agreement for Wage Portage Employees (IDCC 3219). It may be concluded for a fixed or indefinite period of time.


The EOR will purchase a professional liability insurance policy (PLI) covering any damages caused during the execution of assignments, with it being agreed that the Contractor shall not provide any services that fall outside the scope of said PLI. If in doubt, the Contractor must send an inquiry regarding the nature of said scope to the EOR in writing.

The EOR will also take out a financial guarantee insurance policy covering wages, allowances, and mandatory social security contributions in the event of default.

Online account

Contractors are provided a secure online account with personalized login information (username and password). In this online account, Contractors can access all the applicable legislation and collective bargaining agreements, as well as all other documents relating to their assignment(s), such as invoices, expense claims, payslips, etc. They can also provide all the elements relating to their activity (declaration of activity, professional expenses, etc.).

Pay summary 

Contractors may also access their pay summary (wages, social security contributions, costs, etc.) via their online account. This summary displays all the costs associated with the Contractor’s activity, as per Article L 1254-25 of the French Labor Code and the French Collective Bargaining Agreement for Wage Portage Employees.

Article 3 – Terms for completing assignments and invoices


Assignments must be performed:

In accordance with the requirements of the wage portage employment agreement and the obligations in the Commercial Contract or Work Order, until they are fully completed;

Remotely or at the premises of the Client (as the case may be), entirely separate from the Client and the staff thereof, who may not give (or receive) any instructions, orders, or sanctions.

Search for assignments

As per Article L. 1254-2 – III of the French Labor Code, the EOR is not required to provide work for the Contractor. Contractors must seek out new assignments or new clients within the scope of their declared areas of expertise.

To assist them with their search, Contractors agree to be included in the database of the job search platform of our partner CONSULTIME, and to receive information from this platform.

Declaration of activity

Contractors shall submit a monthly activity report, also known as a « CRA, » « Activity report, » or « Declaration of activity, » which provides an overview of their assignments and allows for the creation of an invoice (for the Client) and a monthly payslip.


The EOR invoices the Client in accordance with the terms of the Commercial Contract. In order to ensure timely invoicing, Contractors shall inform the EOR of any difficulties encountered, in addition to filing their monthly activity report.

If the Client is late to pay, or objects to the amount of the invoice, the Contractor shall take all the necessary steps to recover the money owed by the Client.

If the payment is not received within a reasonable period of time, the EOR reserves the right to file a complaint and take legal action to recover the amount owed.

Business address

Contractors benefit from a business address at the headquarters of the EOR, which they can use for commercial prospecting purposes. However, this address does not bind the EOR in any way to the Contractor.


In the event that a vehicle is necessary to complete or search for an assignment, Contractors must possess a valid driver’s license, registration, and insurance for business travel in their own name as they alone are responsible for the use of the vehicle.

Private office

In some cases, the Contractor may be given an office, a mailbox, a telephone line, etc., as per the conditions communicated by the EOR.

Article 4 – Wages, payments, and professional expenses


As per Article L.1254-25 of the French Labor Code, wages are based on a precise calculation.

Basis for calculation

The calculation is as follows:

Invoices (excl. taxes) paid – Administrative management fee (AMF) *
– Non-rechargeable costs*
– Financial allowance*
– Costs for other services* *AMFs are calculated by the EOR as a percentage of the total invoice amount excluding taxes (also known as the « fee »), the rate of which is fixed by the present contract.
* Non-rechargeable costs: Costs that may have been reimbursed to the employee but not recharged to the client.
*Financial allowance: In the event that the employee benefits from such an allowance, as per Article 21.1 of the Collective Bargaining Agreement for Wage Portage Employees.
* Costs for other services: In the event that employees request a specific service, such as the provision of office space, a specific kind of insurance, or services provided by French public agencies such as the URSSAF, or when they are required to sign up for the insurance policy or retirement plan of the EOR.
Total= Basis for calculation

Gross pay

The employee’s gross pay is determined by applying a retrocession coefficient (also known as a « transformation rate » or « restitution rate ») to the calculation, as per the following formula:

Gross pay = basis for calculation X retrocession coefficient

The purpose of the retrocession coefficient is, for the sake of transparency and predictability, to set the amount of mandatory social security charges due for the wages paid, as well as the social and tax-related deductions and other charges paid by the wage portage employee – as defined by Article 21-5 of the applicable collective agreement (resulting from Amendment no. 2 of April 23, 2018 to the Collective Wage Portage Agreement and extended by the decree of May 21, 2021) and any applicable company agreements – associated with the direct activity of the employee which are not covered by the AMFs, as stipulated in particular in the aforementioned Article 21-5:

Other mandatory social security contributions paid by the EOR, in particular those that provide for workplace health and assistance for disabled workers

Social and tax-related charges, in particular the French company taxes CVAE and C3S

Other charges covering wage portage employees (including their activities, assets, and properties), and any other risks and services related to the activity of the employee

The retrocession coefficient may be reviewed annually, in which case the Contractor will be informed in writing. Contractors can view the coefficient in their online account.

The amount paid to the EOR for the wage portage service consists of the AMFs and the social, tax-related, and other charges financed by the Contractor included in the retrocession coefficient.

Net pay

The net pay is the gross pay minus the Contractor’s social security contributions. Contractors can view their payslips in their online account.

Minimum pay

Each month, the Contractor receives a gross pay equal to the agreed minimum wage, with additional payments being made after the Client has paid. If the Client fails to pay, the EOR reserves the right – after informing the Contractor – to suspend the assignment and proceed with the recovery of the unpaid sums from the Client.

Periods without assignments

As per Article L.1254-21 II of the French Labor Code, Contractors are not paid for periods during which they perform no work for the client company.

Business expenses

The Contractor accepts the business expense reimbursement policy in force, which has been set in accordance with the URSSAF and applicable tax regulations.

Complementary health insurance and retirement

Contractors benefit from mandatory complementary health insurance, unless they can provide a legitimate reason for rejecting such insurance (and the reason is accepted by the EOR). Contractors also benefit from a retirement plan, the terms and conditions of which can be found in the Contractor’s online account.

Article 5 – Other terms and conditions

Multiple professional activities

Contractors may engage in other professional activities as long as such activities do not impinge upon the legitimate interests of the EOR or in any way affect their commitments to the Client. Contractors must also respect the maximum number of working hours allowed by law and notify the EOR of any time worked for other employers.


Contractors agree to treat all facts, documents, and information brought to their attention (directly or indirectly) by the EOR or Client as strictly confidential. They also agree to fully comply with any special conditions provided by the Client as a supplement to the Commercial Contract or Work Order.

CSR commitment

In order to meet the environmental, social, and ethical challenges of the EOR, the Contractor agrees to comply with the CSR (corporate social responsibility) strategy in place at the EOR, as well as the policy for preventing and detecting misconduct and crimes (corruption, influence peddling, extortion, illegal conflicts of interest, misappropriation of public funds, favoritism, etc.).

Personal data

As per all applicable legal and regulatory provisions, Contractors reserve the right to access and consult all personal data processed by the EOR, as well as have such data rectified or deleted. The DPO can be reached at the following address:

In the event of difficulties, the Contractor reserves the right to file a complaint with the CNIL:


Contractors assure that they have received and signed the present GTCS before concluding a wage portage employment agreement.