France
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See how hiring works in France
Learn about local payroll, taxes, and employment laws in France
Minimum Wage Standards
The baseline minimum wage in France stands at €1,801.80 per month. However, for employer of record arrangements operating under the Portage collective labor agreement, specific minimum compensation thresholds apply:
- Standard and junior positions: €2,704.80 monthly minimum
- Executive-level roles: €3,284.40 monthly minimum
These rates are established according to the Portage collective labor agreement and align with social security contribution ceilings to ensure full regulatory compliance.
Income Tax Structure
French personal income tax operates on a progressive scale reaching up to 45%. Tax calculations incorporate multiple variables including income level, marital status, and number of dependent children.
| Annual Gross Income | Tax Rate |
|---|---|
| Up to €10,777 | 0% |
| From €10,778 to €27,478 | 11% |
| From €27,479 to €78,570 | 30% |
| From €78,571 to €168,994 | 41% |
| Over €168,995 | 45% |
Employer Contributions
French employer social charges can reach up to 50% or more of gross salary, varying based on specific calculations and salary thresholds. The following represents the comprehensive structure of mandatory employer contributions:
Health & Disability Coverage:
- Sickness, Maternity, Invalidity, Death Benefits: 7.00% (salaries up to €4,504.50)
- Sickness, Maternity, Invalidity, Death Benefits: 13.00% (salaries exceeding €4,504.50)
- Supplementary Incapacity, Invalidity, Death: 0.89% (up to €3,925) + 1.45% (portion above €3,925)
Workplace Safety & Social Security:
- Workplace Accident Insurance: 0.75%
- Social Security Capped Contribution: 8.55% (maximum €3,925)
- Social Security Uncapped Contribution: 2.02%
Family & Unemployment Benefits:
- Family Benefits: 3.45% (salaries up to €6,306.30)
- Family Benefits: 5.25% (salaries exceeding €6,306.30)
- Unemployment Insurance: 4.05% (maximum salary €15,700)
Retirement Contributions:
- Retirement Pension: 6.26% (up to €3,925)
- Retirement Pension: 14.82% (portion between €3,925 and €31,400)
Additional Mandatory Contributions:
- Professional Development (Apprentice Tax, Training Tax, Paritarism): 2.906%
- Housing Benefit (FNAL): 0.10% (maximum €3,925)
- Occupational Health Services: 0.41% (maximum €3,925) + fixed fee €0.53
- Complementary Health Benefit: €74.26 per employee monthly
- Electronic Safe Document Management: €3.46
- Time-Tracking Software: €3.00
- Medical Subscription: varies by employee residence
Important Note: A mandatory business expense allowance equivalent to 5% of the employee's gross salary is integrated into monthly compensation calculations. The displayed gross salary includes both base salary and this 5% allowance. Annual medical fees of €50 also apply. These figures serve as estimates; actual costs depend on employment specifics. Contact our team for precise calculations tailored to your requirements.
Overtime & Working Hours
Standard working schedule in France: 7 hours daily, 35 hours weekly, with the typical workweek spanning Monday through Friday.
Overtime compensation is mandatory for part-time employees. Employees classified under "day pass" arrangements are exempt from overtime pay. All hours worked beyond standard schedules constitute overtime.
Part-time employees may work up to 1/10 of their weekly contracted hours as overtime, compensated at 110% of their standard hourly rate.
Maternity Leave
Pregnant employees receive 16 weeks of fully paid maternity leave. Six weeks must be utilized before the expected delivery date, with the remaining period following childbirth.
Compensation equals the employee's average salary from the three months preceding leave commencement, subject to a maximum of €3,864 monthly. The employer initially provides payment, with subsequent reimbursement from Social Security.
Employees cannot extend maternity leave but may transition to parental leave if they have completed at least one year of service with the same employer.
Paternity Leave
Employees are entitled to 25 calendar days of compensated paternity leave. Four days must be taken immediately following the child's birth. The remaining days can be divided into two separate five-day periods before the child reaches six months of age.
Employees receive their average salary from the previous three months, capped at €100.36 per day. The employer handles initial payment.
Paternity leave cannot be extended, but employees may access parental leave if they have worked at least one year for the same employer.
Parental Leave
Employees may take up to one year of parental leave. Two options exist:
- Full leave: Complete work suspension with unpaid status
- Partial leave: Minimum 16 hours weekly work schedule with proportional salary
For partial leave arrangements, working hours must receive employer approval. The employee determines their preferred schedule within the 16-hour minimum requirement.
Parental leave may be extended until the child reaches three years of age. If fully taken, the period remains unpaid. Partial leave participants receive salary proportional to hours worked.
Sick Leave
Employees receive varying sick leave durations and compensation rates based on job classification, tenure with current employer, and sick leave days utilized.
Sick leave payment responsibility is shared among employers, social security, and applicable life insurance policies. Employers must pay between 10% and 100% of the employee's regular salary depending on the circumstances outlined above.
| Period | Compensation Rate | Payer |
|---|---|---|
| Days 0-3 | 0% (unpaid waiting period) | N/A |
| Day 4 onwards | 50% of base salary | Social Security |
Termination Framework
Employment terminations must adhere to comprehensive regulations and consider employee home country legal requirements. The employer manages all separation processes in coordination with primary stakeholders, potentially involving administrative costs and specific procedural steps for particular termination scenarios.
Notice Period Requirements
Minimum notice duration is one day, increasing according to employment length.
During Trial Period:
- Service under 8 days: 24 hours notice
- Service 8-30 days: 48 hours notice
- Service 30-90 days: 14 days notice
- Service exceeding 90 days: 30 days notice
Post-Probation Notice Periods:
- Service up to 6 months: determined by collective bargaining agreement, employment contract, or professional standards
- Service 6 months to 2 years: 30 days notice
- Service exceeding 2 years: 60 days notice
Severance Compensation
Severance payments are mandatory in France for dismissals, contract breaches, or mutual agreement terminations. The compensation amount depends on employee seniority and the applicable collective bargaining agreement.
Employers and employees commonly negotiate severance exceeding the statutory minimum. Standard severance calculations:
- First 10 years of service: 1/4 monthly salary per year
- After 10 years of service: 1/3 monthly salary per year
Risk Protection: Our employer of record solution incorporates a Severance Reserve mechanism applicable to all employment agreements in France. This feature provides automatic protection where severance is legally mandated. Our specialists calculate reserve amounts based on statutory requirements, common-law precedents, and litigation risk assessment specific to the French market. Any unused reserve funds are returned to you if the employee resigns or doesn't qualify for severance entitlement.
Paid Annual Leave
Both full-time and part-time employees receive 25 working days of paid annual leave per year. Leave accrues monthly at 2.08 days per month.
Unused vacation time at year-end carries over without limitation. However, carried-over days expire on May 31 of the following year.
Employees cannot take all 25 days consecutively; at minimum five days must be taken separately. Vacation usage between May 1st and October 31st must include at least 12 continuous days, subject to employer agreement.
Public Holidays
France observes 11 national holidays and 2 regional holidays depending on employee location.
National Holidays:
- New Year's Day (January 1)
- Easter Monday
- Labour Day (May 1)
- Ascension Day
- Victory Day (May 8)
- Whit Monday
- French National Holiday (July 14)
- Assumption Day (August 15)
- All Saint's Day (November 1)
- Armistice Day 1918 (November 11)
- Christmas (December 25)
Regional Holidays:
- Good Friday (Alsace-Moselle region)
- St. Stephen's Day (Alsace-Moselle region)
Onboarding Timeline
The employee onboarding process typically completes within two business days following Statement of Work signature.
Employment Contract Specifications
Employment contracts in France must be drafted in French, with bilingual versions permitted. Written agreements signed by both parties are mandatory.
Essential contract elements include:
- Employee full name
- Employment commencement date
- Contract duration
- Job description and responsibilities
- Termination conditions
- Applicable collective bargaining agreement
Probationary Period
Probationary periods are mandatory in France. Minimum duration depends on the company's collective bargaining agreement and employee role classification.
For employees hired under the EOR model, standard probationary periods are:
- Technicians: 3 months (renewable for additional 3 months)
- Executives: 4 months (renewable for additional 4 months)
How it works
Your Global Hiring Process
We take care of employing your team, so you can focus on growing
You choose the talent
You select the candidate you want to hire, anywhere in the world.
We employ them for you
MB Remote becomes the legal employer and handles contracts, payroll, and local labor laws.
Your team starts working
Your employee works directly with you, just like an in-house team member.
We manage compliance
We ensure ongoing payroll, taxes, and legal compliance in the employee’s country.
Frequently Asked Questions
These are the most commonly asked questions about the Employer of Record
Can’t find what you’re looking for? Get in touch with an expert
Is it free to contact MB Remote?
Yes. Contacting us is completely free and without obligation. We’ll discuss your needs and explain how our EOR solution works before anything else.
How long does it take to hire an employee?
Hiring can usually be completed within a few days, depending on the country and local requirements.
What is an Employer of Record (EOR)?
An Employer of Record is a legal entity that employs workers on your behalf. MB Remote handles contracts, payroll, taxes, and local labor law compliance, while you manage the day-to-day work.
Who is the legal employer of the employee?
MB Remote is the legal employer, but the employee works exclusively for you as part of your team.
In which countries can you hire employees?
We support hiring in multiple countries. Contact us to check availability for a specific location.
How does payroll work?
We manage payroll, taxes, and social contributions in compliance with local regulations. You receive one simple monthly invoice.
Is my company still in control of the employee?
Yes. You manage tasks, schedules, and performance. We handle the legal and administrative side.