France

Available

Capital
Paris
Currency
Euro
Language
French
Population
65,273,511
GDP Growth
1.82%
GDP World Share
3.19%
Payroll Frequency
Monthly
Working Hours
35
hours/week

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

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.

Hiring can usually be completed within a few days, depending on the country and local requirements.

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.

MB Remote is the legal employer, but the employee works exclusively for you as part of your team.

We support hiring in multiple countries. Contact us to check availability for a specific location.

We manage payroll, taxes, and social contributions in compliance with local regulations. You receive one simple monthly invoice.

Yes. You manage tasks, schedules, and performance. We handle the legal and administrative side.