What is the DUE in the context of taking on a new employee in France?
The DUE (declaration unique dembauche) is a compulsory formality which must be undertaken by all employers, of whatever nationality, prior to hiring a new employee in France. The undertaking of this single obligatory formality is intended to ensure that the employee is registered with the French social security and other authorities as well as with the appropriate occupational health organisation(s) etc.