Housing an employee on assignment in Paris: furnished apartment or hotel, what budget to plan for in 2026?

An assignment of three weeks, a job transfer of six months, a consultant seconded for a year: the company has to house someone in Paris, and fast. The hotel is the first reflex. But as soon as the stay goes beyond a few weeks, the budget question changes in nature. Here is an official benchmark for comparison, and the possible contracts.

An official benchmark: long-distance assignment caps

Urssaf (in French) uses the term “long-distance business assignment” (grand déplacement) when an employee cannot return home each day. The allowance then covers the additional meal and accommodation costs. For 2026, the maximum exempt amounts for Paris, Hauts-de-Seine, Seine-Saint-Denis and Val-de-Marne are:

These are social-contribution exemption limits, not market rates or an obligation to spend: they indicate how far a flat-rate allowance can go without social charges. They do, however, provide a concrete benchmark for building a budget.

On a 30-day month, the “accommodation and breakfast” cap comes to about €2,298 for the first three months (76.60 × 30), €1,953 from the 4th to the 24th month (65.10 × 30) and €1,608 thereafter (53.60 × 30).

Hotel or furnished apartment: where is the tipping point?

We do not cite hotel rates here, which vary too much by season and neighborhood. The method, however, is simple: compare three figures over the real length of the assignment.

1. The total monthly cost of the furnished apartment: rent, charges, linens, cleaning, any assistance.
2. The monthly cost of the hotel: number of nights × average rate, breakfast included.
3. The Urssaf benchmark for the corresponding length (€76.60, €65.10 or €53.60 per day).

Two factors favor the furnished apartment as the assignment lengthens. First, the allowance cap drops from the 4th month (from €76.60 to €65.10 per day): housing billed by the month follows this step-down more easily than a series of nightly stays. Second, an equipped kitchen lets you reduce the “meals” line (€21.40 per day at the cap, or €642 over 30 days) when the employee cooks.

The hotel keeps its strengths on very short stays: no formalities, easy cancellation, on-site services.

Which contract to house an employee?

• A mobility lease (bail mobilité) in the employee's name. ANIL (in French) describes it for situations of job transfer or temporary assignment: from 1 to 10 months, neither renewable nor extendable, with no security deposit. The details are in our mobility lease guide.
• A standard furnished lease in the employee's name, in principle for one year: it is the employee who commits, for a term that can be long compared with a short assignment.
• A contract in the company's name. According to ADIL de Paris, rental to a legal entity falls under the Civil Code: the parties set the conditions more freely. Advantages and limits are in our article on renting to a company.
• Housing provided by an operator. The company receives an invoice and a single point of contact, without signing a lease.

Questions to ask before choosing

• What foreseeable duration, and with what margin of uncertainty?
• How many people to house, and in which area?
• Who signs, who pays, who insures the housing?
• What happens if the assignment ends earlier than planned?
• Which services are included: linens, cleaning, assistance if there is a problem?

Key takeaways

1. The Urssaf “accommodation + breakfast” cap is €76.60 per day in Paris for the first three months, then €65.10 and €53.60.
2. It is not a rate: it is a benchmark for comparison, not an obligation.
3. Compare over the real duration: the longer the assignment, the more favorably the furnished apartment compares with the hotel.
4. Choose the contract according to duration and risk: mobility lease, lease in the company's name or housing provided.

This article is for information purposes and does not replace legal or labor and social-security advice. The Urssaf amounts are those for 2026; the conditions for applying the long-distance assignment allowance and the treatment of expenses depend on your situation, to be checked with your accountant or Urssaf.

Official sources

• Business expenses, long-distance assignment allowance (2026 amounts) — Urssaf (in French)
• What is a mobility lease? — ANIL (in French)
• Civil Code lease and the Law of July 6, 1989 — ADIL de Paris (in French)