Hire a salesperson in France without a French entity
You have found traction with French customers and you want a first Account Executive or Country Manager on the ground. You do not have a French company yet. Here are the four legal routes, what each one really costs, and the traps that catch most foreign Tech companies.
The short answer
Yes, a foreign company can hire a salesperson in France without first creating a French company. The four main routes are an Employer of Record, registering as a foreign employer and running French payroll directly, opening a subsidiary, or working with an independent commercial agent. For a first hire, most US and UK Tech companies start with an Employer of Record or non-resident payroll, then open a subsidiary once the French team reaches three to five people.
Whatever the route, French employment law applies to anyone working in France: the employment contract, the trial period, notice, paid leave and social security all follow French rules. What changes is who carries the legal responsibility, how fast you can start, and how much risk you take on.
Employer of Record (EOR)
An Employer of Record becomes the legal employer of your salesperson in France. It signs the French employment contract, runs payroll, pays social contributions and files the monthly declarations, while you direct the day-to-day work. It is the fastest route: a hire can start within days.
There is one point most providers do not explain. France has no standalone legal status called Employer of Record. In practice, most EOR providers operate in France through portage salarial, a legal framework designed for autonomous, experienced professionals carrying out missions for client companies. Several French law firms have warned that using it to place a permanent, fully integrated employee can be challenged as illegal labour lending or "marchandage", with liability for both the provider and the client. Ask your provider which legal framework it uses, and have the setup reviewed by a French employment lawyer.
Best for: testing the French market with one senior hire for six to eighteen months.
Register as a foreign employer and run French payroll
A foreign company without an establishment in France can register as an employer with the French social security system and employ someone directly, with a French payroll provider handling payslips and declarations. You remain the legal employer, which avoids the grey areas of portage, and the cost is usually lower than an EOR.
The trade-off is that you carry full employer responsibility under French law, including the employment contract, health and safety obligations and any termination. You will need a French payroll and employment law partner from day one.
Best for: a company committed to France that wants a clean, direct employment relationship before opening an entity.
Open a French subsidiary
A French SAS is the standard structure for a foreign Tech company settling in France. Setting it up typically takes four to six weeks, plus a bank account, a registered address and an accountant. Once it exists, it hires and employs your team directly, and it is the cleanest structure for invoicing French customers and for building a team.
Best for: companies that plan to build a team of several people in France, or that already sell significant revenue there.
Independent commercial agent
An independent commercial agent (agent commercial) sells on your behalf and is paid on commission. It looks attractive because there is no employment contract. In practice, it rarely suits a Tech company looking for a real Account Executive: as soon as you set targets, hours, tools and reporting like you would for an employee, the relationship can be requalified as employment, with back payments of social contributions. French agents are also entitled to an end-of-contract indemnity, often equivalent to two years of commissions.
Best for: occasional, non-exclusive lead generation, not for building your French revenue engine.
The permanent establishment risk
Hiring someone in France can create a taxable presence, called a permanent establishment, even without a subsidiary. The risk is highest when your salesperson habitually negotiates and concludes contracts on behalf of the company in France. A Country Manager who signs deals is the typical case. If a permanent establishment is recognised, part of your profits becomes taxable in France. Clarify contract signature authority with your tax adviser before the first hire.
Which route for which situation?
| Route | Time to start | Who is the employer | Main watch-out |
|---|---|---|---|
| Employer of Record | A few days | The EOR provider | Legal framework used in France (portage) |
| Foreign employer payroll | 2 to 4 weeks | Your foreign company | Full employer liability under French law |
| French subsidiary | 4 to 6 weeks | Your French SAS | Setup and running costs |
| Commercial agent | A few days | Nobody (independent) | Requalification and end-of-contract indemnity |
General information only, not legal or tax advice. Have your setup validated by a French employment lawyer and a tax adviser.
Finding the right person, whatever the structure
The legal route is the easy part. The hard part is finding the first salesperson who can open France on their own: someone who sells in French at Enterprise level, understands longer decision cycles, already has a network, and is autonomous enough to work far from headquarters. Most of them are already employed and do not answer job ads.
Smile Talent is a French executive search firm 100% specialized in Sales and Sales Leaders for B2B Tech. We headhunt your first Account Executive, Head of Sales or Country Manager in France, whatever structure you choose, with a team in Chicago on the US side. First shortlist in 5 business days, 3-month replacement guarantee, 39 Google reviews rated 5/5.
Written by Gérald Chiche, founder of Smile Talent, a headhunter for Sales Leaders after nearly 20 years in Tech sales at Monster, Indeed and Talent.com. Packages from the Smile Talent 2026 Salary Benchmark. Updated: November 2026.
Frequently asked questions
Can a US company hire an employee in France without a French entity?
Is an Employer of Record legal in France?
How much does it cost to employ a salesperson in France?
Can hiring a salesperson in France create a permanent establishment?
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