{"id":10751,"date":"2026-03-13T16:10:13","date_gmt":"2026-03-13T15:10:13","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=10751"},"modified":"2026-03-13T16:11:30","modified_gmt":"2026-03-13T15:11:30","slug":"anticipating-the-reform-of-french-business-activity-codes-ape","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/legal\/anticipating-the-reform-of-french-business-activity-codes-ape\/","title":{"rendered":"Anticipating the reform of French business activity codes (APE)"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;0px||0px|-151px|false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;1140px&#8221; custom_margin=&#8221;0px|auto|0px|0px|false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#000000&#8243; link_text_color=&#8221;#000000&#8243; ul_text_color=&#8221;#000000&#8243; ol_text_color=&#8221;#000000&#8243; quote_text_color=&#8221;#000000&#8243; header_2_font=&#8221;Roboto|500|||||||&#8221; header_2_text_color=&#8221;#232323&#8243; header_2_font_size=&#8221;40px&#8221; header_3_text_color=&#8221;#005292&#8243; header_4_text_color=&#8221;#005292&#8243; header_5_text_color=&#8221;#005292&#8243; header_6_text_color=&#8221;#005292&#8243; min_height=&#8221;847.8px&#8221; custom_margin=&#8221;5px||0px|-4px|false|false&#8221; custom_padding=&#8221;0px||0px|8px|false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>&nbsp;<\/p>\n<h2>Preamble<\/h2>\n<p>A major reform of the <span style=\"color: #e09900;\"><strong>French classification of business activities <\/strong><\/span>(NAF \u2013 Nomenclature d\u2019Activit\u00e9s Fran\u00e7aise) will come into force on <span style=\"color: #0c71c3;\"><strong>1 January 2027 <\/strong>(<strong>Decree 2025-736 of 31-7-2025<\/strong>).<\/span><\/p>\n<p>This change will lead to the updating of many <span style=\"color: #e09900;\"><strong>APE codes <\/strong><\/span>(the official French business activity code assigned by the national statistics office, INSEE) to take account of changes in economic activities.<\/p>\n<p>Although this reform is above all statistical, it can nevertheless have concrete consequences for companies, particularly <span>in terms of social issues, payroll and relations with administrative bodies.<\/span><\/p>\n<p><span>Has your company ?<\/span><\/p>\n<ul>\n<li>Verified that their APE code corresponds to their actual main activity<\/li>\n<li>Analyzed the distribution of its activities (turnover, headcount)<\/li>\n<li>Checked the consistency of the bargaining collective agreement applied<\/li>\n<li>Identified possible impacts on payroll and social security declarations<\/li>\n<li>Listed documents or contracts mentioning the APE code<\/li>\n<\/ul>\n<h1><span style=\"font-size: xx-large; color: #000000;\"><strong>I.<u> SCOPE OF THE REFORM<\/u><\/strong><\/span><\/h1>\n<p><span style=\"text-decoration: underline; font-size: large; color: #0c71c3;\"><strong>1.1 The APE code : a widely used indicator<\/strong><\/span><\/p>\n<p>The APE code (<span style=\"color: #e09900;\">main activity carried out<\/span>) is assigned by INSEE to each company and each of its establishments, based on the French classification of activities (NAF).<\/p>\n<p>It corresponds to the main activity carried out by the company For instance: 66.30Z asset management<\/p>\n<p>Originally, it was a statistical tool intended to classify companies <span>by sector of activity. In practice, this code is now widely used by many actors: administrations, social organizations, insurers, commercial partners, contractors, banks or financing organizations.<\/span><\/p>\n<p><span>Even if the APE Code does not in itself have any direct legal scope \u2013 it does not automatically determine the applicable collective agreement \u2013 it nevertheless constitutes an important indicator of the company&#8217;s activity.<\/span><\/p>\n<p><span style=\"text-decoration: underline; font-size: large; color: #0c71c3;\"><strong>1.2 What will change in 2027<\/strong><\/span><\/p>\n<p>The <span style=\"color: #e09900;\"><strong>new NAF 2025 nomenclature<\/strong><\/span>, adopted by INSEE and validated at the European level, aims to better reflect changes in the economy and the emergence of new sectors of activity.<\/p>\n<p><span style=\"color: #e09900;\">This reform involves in particular :\u00a0<\/span><\/p>\n<ul>\n<li>a <strong>change <\/strong>or <strong>reclassification <\/strong>of many APE codes<\/li>\n<li>an <strong>automatic update <\/strong>of the code assigned to certain companies It does not affect existing SIREN and SIRET numbers.<\/li>\n<\/ul>\n<p>As of <span style=\"color: #0c71c3;\">January 1, 2027, <\/span>INSEE will be able to notify a new APE code to a company without any particular action on its part. Some sectors will be significantly impacted.<\/p>\n<p>If a company considers that the code assigned does not correspond to its actual activity, it can request additional explanations and a review from the INSEE SIRENE service (amicable approach). An action for misuse of power against the award decision which would adversely affect it also remains possible.<\/p>\n<p><span style=\"text-decoration: underline; font-size: xx-large;\"><strong>II. WHY ANTICIPATE THIS REFORM ?\u00a0<\/strong><\/span><\/p>\n<p>The evolution of the APE code can have indirect effects on several aspects of the management of the company.<\/p>\n<p><span style=\"color: #0c71c3;\"><strong>II.1 Bargaining collective agreement\u00a0<\/strong><\/span><\/p>\n<p>The applicable collective agreement is determined by the company&#8217;s main activity. The APE Code is not the decisive legal criterion, but it can serve as an indicator during an inspection or raise questions in the event of manifest inconsistency.<\/p>\n<p>The reform is therefore an opportunity to verify the consistency between the actual activity and the conventional positioning chosen.<\/p>\n<p><span style=\"color: #0c71c3;\"><strong>\u00a0II.2 Payroll settings and social declarations<\/strong><\/span><\/p>\n<p>In payroll systems and social declarations, the APE code can be used for certain DSN settings or sector rules.<\/p>\n<p>The reform will also take place in the context of modernization of social documents, with the evolution of the payslip model planned for 2027. It is therefore appropriate to anticipate this deadline to make social data and payroll more reliable.<\/p>\n<p><span style=\"color: #0c71c3;\"><strong>\u00a0II.3 Relations with certain organizations or partners<\/strong><\/span><\/p>\n<p>The APE code can also be used by insurance companies, banks, certain principals and social protection organizations.<\/p>\n<p>In the event of a code change, it is useful to check the insurance contracts, the fee schedules or the sector classifications used by the partners.<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"text-decoration: underline; font-size: xx-large;\"><strong>III. RECOMMENDED ACTIONS<\/strong><\/span><\/p>\n<p><span style=\"color: #0c71c3;\"><strong>III.1 Checfiing the consistency of the APE code with the activity\u00a0<\/strong><\/span><\/p>\n<p>Analyze:<\/p>\n<ul>\n<li>Breakdown of turnover by activity<\/li>\n<li>The structure of the workforce<\/li>\n<li>The company&#8217;s different business lines<\/li>\n<\/ul>\n<p><span>If the current APE code no longer reflects the main activity, a request for an update from INSEE may be considered.<\/span><\/p>\n<p><span style=\"color: #0c71c3;\"><strong>\u00a0III.2 Securing your collective bargaining agreement\u00a0<\/strong><\/span><span style=\"color: #0c71c3;\"><strong><\/strong><\/span><\/p>\n<p>Check and document the consistency between the actual activity and the collective agreement applied<\/p>\n<p><span style=\"color: #0c71c3;\"><strong>\u00a0III.3 Anticipating operational impacts<\/strong><\/span><\/p>\n<p>Identify:<\/p>\n<ul>\n<li>Internal software or tools using the APE code<\/li>\n<li>Legal or commercial documents mentioning this code<\/li>\n<li>Contractual relationships that may refer to<\/li>\n<\/ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"font-size: xx-large;\"><strong>IV OUR FIRM CAN ASSIST YOU<\/strong><\/span><\/span><\/p>\n<p><span>Our teams can assist you with:<\/span><\/p>\n<ul>\n<li>Analyze the consistency between your actual activity and your APE code<\/li>\n<li>Secure your collective bargaining agreement<\/li>\n<li>Check social and Payroll impacts<\/li>\n<li>Carry out the legal procedures with the INSEE if a revision of the APE code is necessary<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><span style=\"color: #000000;\">***<\/span><\/p>\n<p style=\"text-align: center;\"><span>This note contains summarized information. Please contact us for advice tailored to your situation. We cannot be held responsible for any misinterpretation.<\/span><\/p>\n<p style=\"text-align: center;\"><span lang=\"EN-US\" style=\"color: #c45811;\">Our<span style=\"letter-spacing: -.35pt;\"> <\/span>team<span style=\"letter-spacing: -.3pt;\"> <\/span>is<span style=\"letter-spacing: -.35pt;\"> <\/span>at<span style=\"letter-spacing: -.3pt;\"> <\/span>your<span style=\"letter-spacing: -.45pt;\"> <\/span>disposal<span style=\"letter-spacing: -.3pt;\"> <\/span>to<span style=\"letter-spacing: -.35pt;\"> <\/span>support<span style=\"letter-spacing: -.4pt;\"> <\/span>and<span style=\"letter-spacing: -.3pt;\"> <\/span>advise<span style=\"letter-spacing: -.3pt;\"> <\/span>you<span style=\"letter-spacing: -.35pt;\"> <\/span>in<span style=\"letter-spacing: -.35pt;\"> <\/span>the<span style=\"letter-spacing: -.3pt;\"> <\/span>field<span style=\"letter-spacing: -.3pt;\"> <\/span>of corporate law<\/span><span lang=\"EN-US\"><o:p><\/o:p><\/span><\/p>\n<p style=\"text-align: center;\"><span lang=\"EN-US\" style=\"color: #c45811;\"><\/span><\/p>\n<p style=\"text-align: center;\"><span lang=\"EN-US\" style=\"color: #c45811;\"><\/span><\/p>\n<p style=\"text-align: center;\"><span><\/span><\/p>\n<p><span style=\"color: #0c71c3; font-size: large;\"><strong>Contacts<\/strong><\/span><\/p>\n<p><span style=\"color: #e09900;\">Aur\u00e9lie LEVY<\/span><\/p>\n<p><em>Corporate lawyer<\/em><\/p>\n<p><span><a href=\"mailto:aurelie.levy@groupe-aplitec.com\">aurelie.levy@groupe-aplitec.com<\/a><\/span><\/p>\n<p>+ 33 1 40 40 38 38<\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #e09900;\">Delphia AKOLADZOKO<\/span><\/p>\n<p><em>Corporate lawyer<\/em><\/p>\n<p><span><a href=\"mailto:delphia.akoladzoko@groupe-aplitec.com\">delphia.akoladzoko@groupe-aplitec.com<\/a><\/span><\/p>\n<p><strong>+ 33 1 40 40 38 38<\/strong><\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<em><\/em><span style=\"color: #0c71c3;\"><\/span><\/p>\n<p><span style=\"font-size: x-large;\"><\/span><\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2026\/03\/Anticipate-the-reform-of-business-activity-codes.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;T\u00e9l\u00e9charger la note&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.27.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221; sticky_enabled=&#8221;0&#8243;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Preamble A major reform of the French classification of business activities (NAF \u2013 Nomenclature d\u2019Activit\u00e9s Fran\u00e7aise) will come into force on 1 January 2027 (Decree 2025-736 of 31-7-2025). This change will lead to the updating of many APE codes (the official French business activity code assigned by the national statistics office, INSEE) to take [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":10741,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[65],"tags":[],"class_list":["post-10751","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Anticipating the reform of French business activity codes (APE)<\/title>\n<meta name=\"description\" content=\"A major reform of the French classification of business activities (NAF \u2013 Nomenclature d\u2019Activit\u00e9s Fran\u00e7aise) will come into force on 1 January 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