New APE code effective 1 January 2027: check your code now
As of 1 January 2027, a new version of the French Classification of Economic Activities (NAF 2025) will come into force. As part of this reform, INSEE (the French National Institute of Statistics and Economic Studies) will automatically assign a new APE code (Activité Principale Exercée – Principal Business Activity Code) to all businesses and their establishments.
Although the APE code is primarily intended for statistical purposes, it is frequently used as a reference in practice, particularly in employment and social security matters: the applicable collective bargaining agreement, OPCO affiliation, payroll settings and statutory reporting. A change of code may therefore have legal and employment implications for your business.
INSEE already allows businesses to check their future code and, where necessary, request a correction before it takes effect. We recommend carrying out this check without delay.
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Our legal and employment law teams are available to assist you with this verification and, where necessary, with the correction procedure.
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Emilie CampbellDeputy Director, Social Hub
"I support our French and international clients in implementing and supervising their payroll systems in France, ensuring technical quality and coordination with their headquarters, while providing specialized expertise in international mobility in collaboration with our tax team."Go to the expert pageEmilie Campbell
Deputy Director, Social Hub
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MathildeGiacomaggi
LL.M. Senior Legal Advisor Corporate – M&A
"I support executives, subsidiaries of international groups, French and foreign companies as well as start-ups in all aspects of corporate law, from routine operations to complex restructurings. My combined background in-house and in consulting enables me to provide tailored solutions, particularly in an international context."Go to the expert pageMathildeGiacomaggi
LL.M. Senior Legal Advisor Corporate – M&A
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VivianeKrosse
Partner, Avocat au Barreau de Paris
"For almost 30 years, I have been advising French subsidiaries of international groups on all aspects of corporate and M&A matters, from incorporation to dissolution. I handle both day-to-day corporate matters and complex transactions such as restructurings and acquisitions, always taking into account legal, operational and intercultural challenges."Go to the expert pageVivianeKrosse
Partner, Avocat au Barreau de Paris
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Stéphanie Mabilde
Director payroll department
