In a ruling dated March 25th, 2026 (Soc. March 25, 2026, 24-22.660), published in the official bulletin, the French Court of Cassation clarified the status of an employee spouse.

Indeed, it is not necessary for someone claiming employee spouse status to prove a subordinate relationship with their spouse who is a company director.

Until then, uncertainty remained, despite the clarifications provided by case law and legislation regarding this status.

1. Rules Common to All Statuses

The rules specific to the status of the spouse of a business owner take several parameters into account for their application.

If the spouse meets these conditions and depending on other parameters, they can then choose one of the three available statuses.

1.1) The type of business in which the activity is carried out

To choose one of these three statuses, the worker must, according to the text, work within a "craft, commercial, or professional" business.

• Spouses of craftspeople (e.g., hairdressers, food service professionals, manual trades such as plumbers);

• Spouses of merchants (e.g., buying and reselling goods or merchandise; selling services; renting goods, merchandise, or services);

• Spouses of professionals (e.g., providing intellectual services requiring a diploma and organized into broad categories: healthcare professions [doctor], legal professions [lawyer], and technical professions [chartered accountant]).

1.2) Marital status

These choices are open to all persons linked to the business owner by:

• A marriage contract

• A civil partnership agreement

•  Cohabitation (concubinnage)

1.3) A choice of three statuses, depending on the spouse's situation

According to Article L.121-4 of the French Commercial Code, a person working in a business run by their spouse can choose one of three statuses, depending on their situation.

These three statuses are:

• Collaborating spouse

• Salaried spouse

• Partner spouse

2. The special status of salaried spouse

The status of salaried spouse is a special status that does not comply with all the rules relating to employees due to the particular relationship between the worker and their employer.

To be eligible for the status of salaried spouse, the person must be the spouse, partner in a civil partnership (PACS), or married to:

• Sole Proprietor (EI);

• Business owner;

• Sole managing partner or majority shareholder of a Limited Liability Company (SARL).

Furthermore, to qualify for the status of salaried spouse, it is necessary to participate regularly in the company's activities, have an employment contract, and receive remuneration that cannot be less than the minimum wage (SMIC).

3. No need to prove a subordinate relationship: clarifications provided by the French Supreme Court's (Cour de cassation) ruling of March 25th, 2026

A ruling by the French Supreme Court dated March 25th, 2026 (no. 24-22.660) clarified the status of salaried spouse.

The question addressed in this ruling was whether the spouse of a company director could qualify for salaried spouse status without having to demonstrate the existence of a subordinate relationship. While case law has long recognized that a person working in a company run by their spouse can be granted the status of salaried spouse without having to prove the existence of a subordinate relationship (power of management, control, and discipline), uncertainty remained when that same person works in a company (public limited company, simplified joint-stock company, etc.).

The ruling of March 25th clarifies this situation by holding that, as with the spouses of business owners working in the company they run, the spouses of company directors can benefit from the status of salaried spouse without having to prove the existence of a subordinate relationship.

In short, the existence of a subordinate relationship is not a condition for the application of Article L.121-4 of the French Commercial Code, according to the Court of Cassation.

Indeed, if the spouse regularly carries out a professional activity within the company or corporation and this activity does not involve simple assistance between spouses, the relationship of subordination is presumed.

Frédéric CHHUM avocat et ancien membre du conseil de l’ordre des avocats de Paris (mandat 2019-2021)

Audrey PEYNAUD juriste

CHHUM AVOCATS (Paris, Nantes, Lille)

e-mail: chhum@chhum-avocats.com

www.chhum-avocats.fr

https://www.instagram.com/fredericchhum/?hl=fr

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