France

Primarily located in Western Europe, France also incorporates numerous small islands spread across twelve time zones. France has one of the largest economies in Europe and is also the world's most-visited tourist destination.
Contractor Management
Payroll
Currency
Euro (EUR)
Payroll Frequency
Monthly
Employer Taxes
28.50% - 31.30%

Overview

Population
67,413,000
Language
French
Capital
Paris
Currency
Euro (EUR)
Country code
+33
Min wage
10.25 EUR per hour
Working hours
10 hours maximum
Weekdays
Monday to Friday
Work hours per week
35 hours per week

Payroll

Salaried Employees
Time-Based Employees
13th Salary
Avg employer tax

28.50% - 31.30%

Tax Breakdown

  • Health, maternity, disability, death: 13%
  • Autonomy solidarity contribution: 0.30%
  • Old-age insurance (ceiling of 3,311 EUR): 8.55%
  • Family benefits: 2.45–5.25%
  • Unemployment (ceiling of 13,244 EUR): 4.05%
  • AGS (wage guarantee insurance): 0.15%

VAT

VAT

20%

Tax Calculation for France
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FR
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Top Countries
Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation
How it works

Onboarding Process

Onboarding in France typically includes the following steps to ensure a smooth transition for new hires:

Pre-boarding

Pre-boarding

Pre-boarding

Key Elements of an Employment Contract in France
When drafting an employment contract for employees in France, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

Employee Leave Policies

Sick days

Social security pays sick leave to employees from the fourth day of their absence onwards. All employees who are paid monthly and have completed at least three months with their employer can receive payments of a portion of their salary for up to 90 days. Additional contributions by employers are stipulated in collective agreements. Medical certificates must be presented within 48 hours of sick leave commencing.

Maternity leave

Maternity leave is 16 weeks, six before the due date and the remainder after the birth. If the baby is the mother's third child, maternity leave can be extended to 26 weeks. Further extensions pertain in the case of twins (34 weeks) or triplets/more (46 weeks). If the mother is unwell, maternity leave can be further extended by six weeks (two before birth and four after). Employees affiliated with social security for at least ten weeks prior to the due date and who have worked at least 150 hours in the 90 days before maternity leave commences are entitled to paid maternity leave. The level of pay is based on the employee's average salary in the three months before the leave starts.

Paternity leave

Paid paternity leave is 28 days plus the first week immediately after the birth. The first three days are paid by the employer, with social security paying for the subsequent days.

Annual Leave
Public holidays in France
  • 1 Jan: New Year's Day
  • 18 Apr: Easter Monday
  • 1 May: Labor Day
  • 8 May: Victory Day
  • 26 May: Ascension Day
  • 5 Jun: Whit Sunday
  • 6 Jun: Whit Monday
  • 14 Jul: Bastille Day
  • 15 Aug: Assumption Day
  • 1 Nov: All Saints' Day
  • 11 Nov: Armistice Day
  • 25 Dec: Christmas Day

Termination Process

Options for contract termination include resignation, redundancy, and mutual agreement, each of which comes with different procedures that must be followed.

Personal Details

Name, contact information, and role of the employee.

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Challenges of Remote Hiring in _

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Grow Your Team in France
with RemotePass

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including France.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

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Hiring in France | Payroll, Tax & Employment Guide

France offers a highly skilled, multilingual workforce. A 35-hour workweek and generous vacation policies help boost retention, while government incentives support R&D and innovation. 

RemotePass makes hiring in France simple. We handle compliance, contracts, and payroll. You focus on building your business.

Key Takeaways for Hiring in France

  • Employers must offer complementary health insurance (mutuelle), financing at least 50% of the premium
  • Employees get five weeks (25 working days) of paid annual leave per year, with at least 12 consecutive days taken between May 1 and October 3
  • Paid vacation continues to accrue during sick leave: up to two days/month for non-work sickness, 2.5 days/month for work-related sick leave
  • Employer social contributions run approximately 40-45% of gross salary

Quick Facts For Hiring In France

Continent
Europe
Capital
Paris
Currency
Euro (EUR, €)
Language
French
Payroll Cycle
Monthly
Pay Date
27th of the month (1 banking day prior if the 27th falls on a weekend or public holiday)

France Employment Contract Overview

Contract Type
Fixed-term / Open-ended
Fixed-term contracts must have a justified reason (e.g., temporary work), otherwise they may be deemed indefinite.
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
CDI (indefinite-term):
Employees/workers: two months, renewable once to four months Technicians/supervisors ("ETAM"): up to three months, renewable once to six months Managers/"cadres": up to four months, renewable once to eight months
Fixed-term contracts over six months:
Up to one month
Minimum Paid Time Off
Five weeks (2.5 days per month, 25 working days)
Public Holidays
11 public holidays
Notice Period
During probation:
Less than eight days: Employer: 24 hours / Employee: 24 hours
Eight days to one month: Employer: 48 hours / Employee: 24 hours
One to three months: Employer: two weeks / Employee: 48 hours
Three to six months: Employer: one month / Employee: 48 hours
Six to eight months: Employer: six weeks / Employee: 48 hours
After probation:
Less than two years: one month
≥ two years: two months
Cadres (managers/executives): generally three months, depending on collective agreement

What Do You Need To Include In A French Employment Contract?

Make sure your contracts include all of these to comply with French labor law:

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in France?

French payroll involves substantial social contributions—employer costs run approximately 40-45% of gross salary. Understanding the tier system for pensions and the tax withholding structure helps you budget accurately.

Payroll Setup

Salary currency

Euro (EUR, €)

Minimum Wage

Minimum Wage (SMIC) is €11.88 per hour or €1,801.80 per month on a 35-hour week (January 2025).

Hours per Week

35 hours; overtime permitted up to 48 hours per week averaged over 12 weeks

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required

Gross Salary Structure

Gross salary doesn't follow a standardized structure in France.

What Payroll Taxes Do Employers Pay in France?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Health/Maternity/Disability/Death:

~7% (up to 2.5× SMIC), ~13% thereafter

Family Benefits:

3.45% (≤3.5× SMIC), or 5.25% (above threshold)

Old Age Pension (Tier 1):

8.55% up to the social security ceiling (~€3,864/month)

Old Age Pension (Tier 2):

2.02% above ceiling

Unemployment Insurance:

4.05% (4.00% from May 1, 2025)

Accident/Occupational Risk Insurance:

~0.76-1%, sector-specific

AGS (Wage Guarantee):

~0.20-0.25%

Supplementary Pensions (AGIRC-ARRCO):

~4.7% (Tier 1) + ~12.9% (Tier 2) depending on tranche

CSA (Autonomy Solidarity Fund):

~0.30% (employee share only)

What Payroll Taxes Do Employees Pay in France?

Individual Income Tax

Withholding at source ("prélèvement à la source") via DGFiP, with either individualized or neutral rates.

2025 marginal brackets:

  • Up to €11,509: 0%

  • €11,509-29,344: 11%

  • €29,345-83,905: 30%

  • €83,906-180,471: 41%

  • Over €180,471: 45%

Social Contributions


Assurance vieillesse plafonnée:

6.90% up to SS ceiling (1 PASS, €3,925/month)

Assurance vieillesse déplafonnée:

0.40% on total salary

CSG:

6.80% deductible + 2.40% non-deductible (on 98.25% of gross)

CRDS:

0.50% (on 98.25% of gross)

Contribution Solidarité Autonomie:

0% salary side

Retirement complémentaire (Cadres & non-cadres):

employee share ~3.15% (T1), ~8.64% (T2) per AGIRC-ARRCO rules

Hiring cost calculator 

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Top Countries
Employer cost
Total monthly cost of employment
Gross monthly salary costs
Estimated taxes and contributions
Employee cost
Net monthly salary
GBP 5,137
Gross monthly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Employer cost
Total yearly cost of employment
Gross yearly salary costs
Estimated taxes and contributions
Employee cost
Net yearly salary
GBP 5,137
Gross yearly salary
GBP 8,334
Estimated taxes & social security
GBP 8,334
Request a detailed quotation

Employee Benefits and Mobility in France

Employment of expats is supported in France.

Benefits Provider Funded Through Notes
Health Insurance Government
Employer

Payroll Contributions Additional Cost

Public Sécurité Sociale funded by employer contributions covers ~70% of most medical costs.

Employers must offer complementary mutuelle, financing at least 50% of premium, with employee contributions for the rest.

Pension/Social Security Government

Payroll Contributions

Basic state pension is financed via contributions.

AGIRC-ARRCO supplementary pension has been merged since 2019, with two salary tranches.

Leave And Holiday Entitlement In France

Annual leave

Five weeks (2.5 days per month, 25 working days).

At least 12 consecutive days must be taken between May 1 and October 3; the remainder may be taken outside that period. Splitting days rules may apply with employer consent.

Paid Leave Accrual During Sick Leave: From April 2024, paid vacation continues to accrue during both non-work-related and occupational sick leave—up to two days/month (24 days/year) for non-work sickness, and up to 2.5 days/month (30 days/year) for work-related sick leave. You must notify employees within one month of return and carry forward untaken leave for up to 15 months.

Public holidays

11 public holidays

Sick Leave

There's no statutory cap on length of absence; Social Security can pay up to one year or longer under qualifying conditions.

Sick leave requires a medical certificate within 48 hours.

Compensation:

  • First three days are generally unpaid (carence), unless waived by collective agreement. In Alsace-Moselle, exemptions apply—benefits may start from Day 1.

  • From Day 4 onward, Social Security pays ~50% of reference salary (based on last three months average), capped (e.g., ~€51.70/day under current ceilings; cap reduces from April 2025).

  • For employees with ≥ one year service and prompt medical submission, the first 30 days are topped up to ~90% of salary by employer; then ~67% up to six months.

After 120 days of continuous illness, you may terminate with one-month notice. A medical certificate is required after 14 days of sick leave.

Maternity Leave

16 weeks standard: six weeks pre-birth, 10 weeks post-birth.

Extended for third child (26 weeks), twins (34 weeks), triplets+ (46 weeks).

Maternity benefit is paid by Social Security—based on prior three-month salary, and subject to a legal cap.

Parental Leave (Congé parental d'éducation) can be shared. Duration and pay vary by family and benefits are paid via Social Security (not from employer).

Paternity Leave

28 days (three days employer-paid mandatory leave at birth, 25 days paid by Social Security & 32 days for multiples), to be used within six months and requires ≥ one month notice.

Parental Leave (Congé parental d'éducation) can be shared. Duration and pay vary by family and benefits are paid via Social Security (not from employer).

Other Types of Leave

  • Parental Leave (Congé Parental d'Éducation): Up to three years unpaid (with possibilities of partial compensation via Social Security depending on family configuration). Option to share between parents after maternity/paternity leave. Requires eligibility via Social Security and meeting affiliation conditions.

  • Exceptional Leave: Common for events (death, marriage, child's birth):

    • Marriage or civil union: four working days

    • Birth or adoption: three working days

    • Funeral of spouse, civil union partner, or concubine: three working days

    • Funeral of a child (over 25): five working days; (under 25): seven working days; (regardless of age, if the child was a parent): seven working days

    • Funeral of a person under the employee's care (under 25): seven working days

    • Wedding of an employee's child: one working day

    • Funeral of a parent: three working days

    • Funeral of other ascendants: two working days

    • Funeral of siblings: three working days

    • Funeral of parents-in-law: three working days

    • Announcement of a child's disability: two working days

    • Adoption leave: 10 weeks

Termination and Offboarding in France

French labor law requires careful adherence to notice periods, justifiable grounds for dismissal, and specific documentation. Here's how to handle each termination type compliantly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Possible but not recommended. Please consult on a case-by-case basis.
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

France Employee Resignation

Employees are allowed to resign without providing a reason, as long as they give clear and formal notice and comply with the notice period set by you, which typically ranges from one to three months.

Notice

Form

Common practice is a written and signed resignation letter, either hand-delivered against receipt or sent via registered mail with acknowledgment. The employee must clearly and unambiguously express their intent to resign.

Notice period

  • Required in most cases for employees under permanent contracts (CDI)

  • Duration depends on the applicable collective agreement, individual employment contract, or customary practice

  • Common durations:

    • Less than six months of service: one week

    • Six months to less than two years: one month

    • Two years or more: two to three months (varies by sector)

  • No notice required for resignation during or at the end of a trial period unless otherwise specified

Payment in lieu of notice or notice waiver

  • If you waive the notice period, the employee is entitled to a compensatory payment equal to what would have been earned during the notice

  • If the employee requests to leave early and you agree, no payment is owed

  • If the employee fails to complete the notice period without your consent, you can claim damages

End-of-Service Benefits

Severance/Gratuity

No severance pay is due in case of resignation, as it's a voluntary termination.

Other Benefits

  • Paid leave compensation

  • Other contractual or collective benefits

Termination Documentation

At the end of the contract, you're legally required to provide:

  • Written Notice: Formal communication of the resignation.

  • Certificat de travail: Confirms employment dates and job titles

  • Reçu pour solde de tout compte: Lists all final payments made to the employee. Can be contested by the employee within a specified time limit after signing.

  • Attestation France Travail (formerly Pôle emploi): Needed to apply for unemployment benefits, even though resignation usually doesn't qualify for them

Employer Termination With Cause in France

Acceptable grounds

A justified dismissal may stem from either personal or economic grounds.

Personal reasons that can warrant termination include insubordination, acts of violence or verbal aggression, theft, frequent unapproved absences, misconduct at work, harassment (whether moral or sexual), lack of professional competence, or failure to meet performance targets.

Economic justifications may involve eliminating or altering roles due to financial strain, organizational restructuring to maintain competitiveness, or the closure of the business.

Notice

Not applicable. No indemnity of notice is due when the dismissal is for cause.

End-of-Service Benefits

Severance

Not payable in case of faute grave or lourde.

Other Benefits

Indemnité compensatrice de congés payés (compensation for unused vacation leave) is still due, unless the employee isn't eligible. Employees dismissed for cause continue to receive compensation for accrued but unused paid leave.

Termination Documentation

You must prepare and make available:

  • Certificat de travail (work certificate)

  • Attestation France Travail (formerly Pôle emploi certificate)

  • Solde de tout compte (final settlement receipt)

These documents must be accessible (querable) to the employee, though not necessarily sent by mail.

Employer Termination Without Cause in France

Acceptable Grounds

You can only end an employment contract on your own if there's a legitimate and significant reason.

Form

Termination must be preceded by a préavis (notice period), except in cases of faute grave or faute lourde (serious misconduct), where no notice is required.

Notice period

Per Article L. 1234-1 of the Labor Code:

  • Less than six months of service: duration set by law, collective agreement, contract, or professional custom

  • Six months to less than two years: one month

  • ≥ two years: two months, unless more favorable terms apply via contract or convention collective

Payment in lieu of notice or notice waiver

You may choose to release employees from serving their notice periods—usually ranging from one to three months—provided you continue to pay the employee through the end of that period in the form of compensation in lieu of notice. If you waive the notice period (dispense le préavis), the employee receives an indemnité compensatrice de préavis (compensation equivalent to salary during notice).

End-of-Service Benefits

Severance

Employees who have completed at least eight months of service and are dismissed for reasons other than gross misconduct are entitled to severance pay. This compensation amounts to one-quarter of a month's salary for each year of service up to 10 years, and one-third of a month's salary for each additional year beyond that.

Other Benefits

  • Any unused paid leave must be paid at termination

  • Other contractual benefits

Termination Documentation

These documents are quérables. You must make the following available:

  • Certificat de travail (Work certificate)

  • Attestation France Travail (Formerly Pôle emploi, used for unemployment benefits)

  • Reçu pour solde de tout compte (Receipt of final account)

Mutual Termination Agreements in France

MTAs are voluntary agreements signed by both parties to terminate an employment contract by mutual consent.

Notice

Form

Initiated by mutual agreement, either party may propose it. There's no formal requirement for how to request it; an oral or written request is acceptable.

Notice period

None required. Unlike dismissal or resignation, there's no legal notice period. The termination date is mutually defined in the agreement.

End-of-Service Benefits

Severance

The employee is entitled to a specific indemnity (indemnité spécifique) that can't be less than the legal dismissal indemnity:

  • One-quarter month's salary per year of seniority for up to 10 years

  • One-third month's salary per year for each year beyond the tenth

Collective bargaining agreements or contracts may provide more favorable terms.

Other Benefits

Compensation for unused paid leave must be paid as part of the final settlement. Contractual or optional negotiated benefits can be negotiated as part of the agreement, beyond the bare legal minimum.

Termination Documentation

A written agreement (convention) must be signed by both parties, specifying:

  • The agreed termination date

  • The agreed amount of specific indemnity

Both you and the employee have a 15-calendar-day withdrawal period after signature, during which either can cancel the agreement. After the withdrawal period, the agreement is submitted to the Labor Inspectorate (DREETS) for approval. If no response is received within 15 business days, it's considered automatically approved.

Offboarding Process for the End of Fixed-term Contracts in France

If the Fixed-Term Contract Ends Normally:

Notice

A CDD automatically expires at its agreed-upon end date. No notice period is required from either you or the employee, unless specified by contract, collective agreement, or custom.

End-of-Service Benefits

Severance/Gratuity

On expiry, the employee is typically entitled to a precariousness indemnity ("indemnité de fin de contrat"), equal to 10% of total gross remuneration received during the contract.

Other Benefits

As with other contract terminations, you must compensate for unused paid leave.

If the Employer Terminates Early:

Acceptable Grounds

Under Article L1243-1 of the French Labour Code, you can lawfully terminate a CDD early only for one of the following reasons:

  • Serious misconduct by the employee
  • Force majeure
  • Unfitness to work, confirmed by an occupational physician

Notice

Depends on the reason for termination.

End-of-Service Benefits

Severance/Gratuity

Depends on the reason for termination.

Final Payment Timing & Immigration and Visa Compliance in France

Final Payment Deadline

All final payments (salary, severance, unused leave, etc.) must be made at the end of the notice period (or departure date if waived).

Penalty

If payments are delayed or the terms aren't honored, the employee may challenge via the Conseil de prud'hommes (labour court) for claims relating to unpaid amounts or procedural failures.

Visa and Immigration Compliance

There's no special employer legal duty under labor law unless the employee holds a residence permit linked to employment (e.g., Talent Passport, salaried permit). However:

  • The employee may need a new permit or must leave France
  • You may be asked to issue certificate of termination if required by OFII (immigration office)

Key Elements of an Employment Contract in France
When drafting an employment contract for employees in France, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

_'s Booming Remote Workforce

Challenges of Remote Hiring in _

Simplifying Remote Hiring in _ with RemotePass 

Hire in France, Compliantly

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including France.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in France

Got Questions? Find Answers Here

What's the 35-hour workweek in France?

The standard workweek in France is 35 hours. Overtime is permitted up to 48 hours per week averaged over 12 weeks. This shorter workweek is designed to promote work-life balance and boost retention.

Do I have to provide health insurance?

Yes. You must offer complementary health insurance (mutuelle), financing at least 50% of the premium. Employees contribute the rest. The public Sécurité Sociale covers about 70% of most medical costs.

How much annual leave do employees get?

Five weeks (25 working days) per year. At least 12 consecutive days must be taken between May 1 and October 3. The remainder can be taken outside that period, subject to splitting rules and your consent.

Does vacation accrue during sick leave?

Yes. From April 2024, paid vacation continues to accrue during sick leave—up to two days/month (24 days/year) for non-work-related sickness, and up to 2.5 days/month (30 days/year) for work-related sick leave. You must notify employees within one month of return and carry forward untaken leave for up to 15 months.

When do I owe severance pay?

For dismissal without cause: employees with at least eight months of service get one-quarter of a month's salary per year of service up to 10 years, and one-third of a month's salary per year beyond that. For mutual termination agreements (MTAs), severance can't be less than the legal dismissal indemnity. Resignation doesn't require severance.

What's a mutual termination agreement (rupture conventionnelle)?

It's a voluntary agreement signed by both you and the employee to end the contract by mutual consent. Both parties have a 15-day withdrawal period after signing. The agreement then goes to the Labor Inspectorate (DREETS) for approval. If no response within 15 business days, it's automatically approved.

How is sick pay calculated?

The first three days are generally unpaid (carence), unless waived by collective agreement. From day four, Social Security pays about 50% of reference salary (based on last three months average), capped. For employees with ≥ one year service who submit medical certificates promptly, you top up the first 30 days to about 90% of salary; then about 67% up to six months.

What's the precariousness indemnity for fixed-term contracts?

When a CDD (fixed-term contract) ends normally, the employee is typically entitled to 10% of total gross remuneration received during the contract. This compensates for the temporary nature of the employment.

When must I pay final wages after termination?

All final payments (salary, severance, unused leave, etc.) must be made at the end of the notice period (or departure date if waived). Delays can result in the employee challenging via the labour court (Conseil de prud'hommes).

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France

Primarily located in Western Europe, France also incorporates numerous small islands spread across twelve time zones. France has one of the largest economies in Europe and is also the world's most-visited tourist destination.
Contractor Management
Payroll
العملة
Euro (EUR)
تردد الرواتب
Monthly
ضرائب أصحاب العمل
28.50% - 31.30%

نظرة عامة

التركيبة السكانية
67,413,000
اللغة
French
العاصمة
Paris
العملة
Euro (EUR)
رمز الاتصال الدولي
+33
الحد الأدنى للأجور
10.25 EUR per hour
ساعات العمل
10 hours maximum
أيام الأسبوع
Monday to Friday
ساعات العمل اسبوعيا
35 hours per week

الرواتب

الموظفون برواتب ثابتة
الموظفون بنظام الأجر الزمني
13th Salary
متوسط ​​ضريبة صاحب العمل

28.50% - 31.30%

تحصيل الضرائب

  • Health, maternity, disability, death: 13%
  • Autonomy solidarity contribution: 0.30%
  • Old-age insurance (ceiling of 3,311 EUR): 8.55%
  • Family benefits: 2.45–5.25%
  • Unemployment (ceiling of 13,244 EUR): 4.05%
  • AGS (wage guarantee insurance): 0.15%

ضريبة القيمة المضافة

ضريبة القيمة المضافة

20%

حساب الضريبة في France
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Top Countries
تكلفة صاحب العمل
إجمالي تكلفة التوظيف الشهرية
إجمالي تكاليف الراتب الشهري
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
الراتب الشهري الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
تكلفة صاحب العمل
إجمالي تكلفة التوظيف السنوية
إجمالي تكاليف الرواتب السنوية
الضرائب والمساهمات المقدرة
تكلفة الموظف
صافي الراتب السنوي

GBP 5,137
الراتب السنوي الإجمالي
GBP 8,334
الضرائب المقدرة والضمان الاجتماعي
GBP 8,334
اطلب عرض أسعار تفصيلي
كيف تعمل الخدمة

عملية الانضمام

تشمل عملية التوظيف في France عادة الخطوات التالية لضمان انتقال سلس للموظفين الجدد:

Pre-boarding

Pre-boarding

Pre-boarding

العناصر الأساسية في عقد العمل في France
عند إعداد عقد عمل للموظفين في France يجب تضمين العناصر الأساسية التالية:

Personal Details

Name, contact information, and role of the employee.

سياسات إجازات الموظفين

الإجازات المرضية

Social security pays sick leave to employees from the fourth day of their absence onwards. All employees who are paid monthly and have completed at least three months with their employer can receive payments of a portion of their salary for up to 90 days. Additional contributions by employers are stipulated in collective agreements. Medical certificates must be presented within 48 hours of sick leave commencing.

إجازة الأمومة

Maternity leave is 16 weeks, six before the due date and the remainder after the birth. If the baby is the mother's third child, maternity leave can be extended to 26 weeks. Further extensions pertain in the case of twins (34 weeks) or triplets/more (46 weeks). If the mother is unwell, maternity leave can be further extended by six weeks (two before birth and four after). Employees affiliated with social security for at least ten weeks prior to the due date and who have worked at least 150 hours in the 90 days before maternity leave commences are entitled to paid maternity leave. The level of pay is based on the employee's average salary in the three months before the leave starts.

إجازة الأبوة

Paid paternity leave is 28 days plus the first week immediately after the birth. The first three days are paid by the employer, with social security paying for the subsequent days.

الإجازة السنوية
عطلات رسمية في France
  • 1 Jan: New Year's Day
  • 18 Apr: Easter Monday
  • 1 May: Labor Day
  • 8 May: Victory Day
  • 26 May: Ascension Day
  • 5 Jun: Whit Sunday
  • 6 Jun: Whit Monday
  • 14 Jul: Bastille Day
  • 15 Aug: Assumption Day
  • 1 Nov: All Saints' Day
  • 11 Nov: Armistice Day
  • 25 Dec: Christmas Day

عملية إنهاء العقود

Options for contract termination include resignation, redundancy, and mutual agreement, each of which comes with different procedures that must be followed.

Personal Details

Name, contact information, and role of the employee.

نمو سوق العمل عن بُعد _  

تحديات التوظيف عن بُعد في  _

تبسيط التوظيف عن بُعد في _ مع ريموت باس

نمِّ فريقك في France
مع ريموت باس

From onboarding and payroll to offboarding and visa support, RemotePass simplifies it all so you can focus on growing your team.

يصبح بناء فريق عالمي وتوسيعه مهمة سهلة مع ريموت باس. منصتنا تبسّط تعقيدات التوظيف والرواتب والامتثال القانوني في أكثر من 150 دولة، بما في ذلك France.

مع ريموت باس، يمكنك ضم الموظفين الدوليين بسرعة، وإدارة الرواتب، وضمان الامتثال القانوني، وتقديم مزايا تنافسية — كل ذلك من مكان واحد. ركّز على تنمية أعمالك، ودع المهام الإدارية والقانونية علينا.

تجربة مجانية لمدة 7 أيام

لا حاجة لبطاقة ائتمان

يمكنك الإلغاء في أي وقت

Hiring in France | Payroll, Tax & Employment Guide

France offers a highly skilled, multilingual workforce. A 35-hour workweek and generous vacation policies help boost retention, while government incentives support R&D and innovation. 

RemotePass makes hiring in France simple. We handle compliance, contracts, and payroll. You focus on building your business.

Key Takeaways for Hiring in France

  • Employers must offer complementary health insurance (mutuelle), financing at least 50% of the premium
  • Employees get five weeks (25 working days) of paid annual leave per year, with at least 12 consecutive days taken between May 1 and October 3
  • Paid vacation continues to accrue during sick leave: up to two days/month for non-work sickness, 2.5 days/month for work-related sick leave
  • Employer social contributions run approximately 40-45% of gross salary

Quick Facts For Hiring In France

Continent
Europe
Capital
Paris
Currency
Euro (EUR, €)
Language
French
Payroll Cycle
Monthly
Pay Date
27th of the month (1 banking day prior if the 27th falls on a weekend or public holiday)

France Employment Contract Overview

Contract Type
Fixed-term / Open-ended
Fixed-term contracts must have a justified reason (e.g., temporary work), otherwise they may be deemed indefinite.
Local Language Required?
Yes
Bilingual?
Yes
Probation Period
CDI (indefinite-term):
Employees/workers: two months, renewable once to four months Technicians/supervisors ("ETAM"): up to three months, renewable once to six months Managers/"cadres": up to four months, renewable once to eight months
Fixed-term contracts over six months:
Up to one month
Minimum Paid Time Off
Five weeks (2.5 days per month, 25 working days)
Public Holidays
11 public holidays
Notice Period
During probation:
Less than eight days: Employer: 24 hours / Employee: 24 hours
Eight days to one month: Employer: 48 hours / Employee: 24 hours
One to three months: Employer: two weeks / Employee: 48 hours
Three to six months: Employer: one month / Employee: 48 hours
Six to eight months: Employer: six weeks / Employee: 48 hours
After probation:
Less than two years: one month
≥ two years: two months
Cadres (managers/executives): generally three months, depending on collective agreement

What Do You Need To Include In A French Employment Contract?

Make sure your contracts include all of these to comply with French labor law:

Employee Information

  • Full name
  • ID number
  • Role / Job title
  • Start date
  • Contract duration
  • Working hours
  • Probation and notice conditions
  • Termination provisions
  • Compensation details

How Does Payroll and Taxation Work in France?

French payroll involves substantial social contributions—employer costs run approximately 40-45% of gross salary. Understanding the tier system for pensions and the tax withholding structure helps you budget accurately.

Payroll Setup

Salary currency

Euro (EUR, €)

Minimum Wage

Minimum Wage (SMIC) is €11.88 per hour or €1,801.80 per month on a 35-hour week (January 2025).

Hours per Week

35 hours; overtime permitted up to 48 hours per week averaged over 12 weeks

Payroll Frequency

Monthly

Weekdays

Monday through Friday

Mandatory Bonuses

Not required

Gross Salary Structure

Gross salary doesn't follow a standardized structure in France.

What Payroll Taxes Do Employers Pay in France?

Employer cost % (estimate):


Employer Cost %

Contributions Breakdown

Health/Maternity/Disability/Death:

~7% (up to 2.5× SMIC), ~13% thereafter

Family Benefits:

3.45% (≤3.5× SMIC), or 5.25% (above threshold)

Old Age Pension (Tier 1):

8.55% up to the social security ceiling (~€3,864/month)

Old Age Pension (Tier 2):

2.02% above ceiling

Unemployment Insurance:

4.05% (4.00% from May 1, 2025)

Accident/Occupational Risk Insurance:

~0.76-1%, sector-specific

AGS (Wage Guarantee):

~0.20-0.25%

Supplementary Pensions (AGIRC-ARRCO):

~4.7% (Tier 1) + ~12.9% (Tier 2) depending on tranche

CSA (Autonomy Solidarity Fund):

~0.30% (employee share only)

What Payroll Taxes Do Employees Pay in France?

Individual Income Tax

Withholding at source ("prélèvement à la source") via DGFiP, with either individualized or neutral rates.

2025 marginal brackets:

  • Up to €11,509: 0%

  • €11,509-29,344: 11%

  • €29,345-83,905: 30%

  • €83,906-180,471: 41%

  • Over €180,471: 45%

Social Contributions


Assurance vieillesse plafonnée:

6.90% up to SS ceiling (1 PASS, €3,925/month)

Assurance vieillesse déplafonnée:

0.40% on total salary

CSG:

6.80% deductible + 2.40% non-deductible (on 98.25% of gross)

CRDS:

0.50% (on 98.25% of gross)

Contribution Solidarité Autonomie:

0% salary side

Retirement complémentaire (Cadres & non-cadres):

employee share ~3.15% (T1), ~8.64% (T2) per AGIRC-ARRCO rules

حاسبة تكلفة التوظيف

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Top Countries
تكلفة صاحب العمل
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تكلفة الموظف
صافي الراتب الشهري

GBP 5,137
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GBP 8,334
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GBP 8,334
اطلب عرض أسعار تفصيلي

Employee Benefits and Mobility in France

Employment of expats is supported in France.

Benefits Provider Funded Through Notes
Health Insurance Government
Employer

Payroll Contributions Additional Cost

Public Sécurité Sociale funded by employer contributions covers ~70% of most medical costs.

Employers must offer complementary mutuelle, financing at least 50% of premium, with employee contributions for the rest.

Pension/Social Security Government

Payroll Contributions

Basic state pension is financed via contributions.

AGIRC-ARRCO supplementary pension has been merged since 2019, with two salary tranches.

Leave And Holiday Entitlement In France

Annual leave

Five weeks (2.5 days per month, 25 working days).

At least 12 consecutive days must be taken between May 1 and October 3; the remainder may be taken outside that period. Splitting days rules may apply with employer consent.

Paid Leave Accrual During Sick Leave: From April 2024, paid vacation continues to accrue during both non-work-related and occupational sick leave—up to two days/month (24 days/year) for non-work sickness, and up to 2.5 days/month (30 days/year) for work-related sick leave. You must notify employees within one month of return and carry forward untaken leave for up to 15 months.

Public holidays

11 public holidays

Sick Leave

There's no statutory cap on length of absence; Social Security can pay up to one year or longer under qualifying conditions.

Sick leave requires a medical certificate within 48 hours.

Compensation:

  • First three days are generally unpaid (carence), unless waived by collective agreement. In Alsace-Moselle, exemptions apply—benefits may start from Day 1.

  • From Day 4 onward, Social Security pays ~50% of reference salary (based on last three months average), capped (e.g., ~€51.70/day under current ceilings; cap reduces from April 2025).

  • For employees with ≥ one year service and prompt medical submission, the first 30 days are topped up to ~90% of salary by employer; then ~67% up to six months.

After 120 days of continuous illness, you may terminate with one-month notice. A medical certificate is required after 14 days of sick leave.

Maternity Leave

16 weeks standard: six weeks pre-birth, 10 weeks post-birth.

Extended for third child (26 weeks), twins (34 weeks), triplets+ (46 weeks).

Maternity benefit is paid by Social Security—based on prior three-month salary, and subject to a legal cap.

Parental Leave (Congé parental d'éducation) can be shared. Duration and pay vary by family and benefits are paid via Social Security (not from employer).

Paternity Leave

28 days (three days employer-paid mandatory leave at birth, 25 days paid by Social Security & 32 days for multiples), to be used within six months and requires ≥ one month notice.

Parental Leave (Congé parental d'éducation) can be shared. Duration and pay vary by family and benefits are paid via Social Security (not from employer).

Other Types of Leave

  • Parental Leave (Congé Parental d'Éducation): Up to three years unpaid (with possibilities of partial compensation via Social Security depending on family configuration). Option to share between parents after maternity/paternity leave. Requires eligibility via Social Security and meeting affiliation conditions.

  • Exceptional Leave: Common for events (death, marriage, child's birth):

    • Marriage or civil union: four working days

    • Birth or adoption: three working days

    • Funeral of spouse, civil union partner, or concubine: three working days

    • Funeral of a child (over 25): five working days; (under 25): seven working days; (regardless of age, if the child was a parent): seven working days

    • Funeral of a person under the employee's care (under 25): seven working days

    • Wedding of an employee's child: one working day

    • Funeral of a parent: three working days

    • Funeral of other ascendants: two working days

    • Funeral of siblings: three working days

    • Funeral of parents-in-law: three working days

    • Announcement of a child's disability: two working days

    • Adoption leave: 10 weeks

Termination and Offboarding in France

French labor law requires careful adherence to notice periods, justifiable grounds for dismissal, and specific documentation. Here's how to handle each termination type compliantly.

Type Possible?
Termination for Cause (poor performance, misconduct, etc.) Yes
Termination without Cause Possible but not recommended. Please consult on a case-by-case basis.
Mutual Termination Agreement (MTA) Yes
Redundancy Not possible under the EOR setup

Employee Resignations

Employee
Resignations

 Termination with Cause

Termination
with Cause

Termination without Cause

Termination
without Cause

Mutual Termination Agreement

Mutual Termination
Agreement

 Fixed Term Contract

Fixed Term
Contract

France Employee Resignation

Employees are allowed to resign without providing a reason, as long as they give clear and formal notice and comply with the notice period set by you, which typically ranges from one to three months.

Notice

Form

Common practice is a written and signed resignation letter, either hand-delivered against receipt or sent via registered mail with acknowledgment. The employee must clearly and unambiguously express their intent to resign.

Notice period

  • Required in most cases for employees under permanent contracts (CDI)

  • Duration depends on the applicable collective agreement, individual employment contract, or customary practice

  • Common durations:

    • Less than six months of service: one week

    • Six months to less than two years: one month

    • Two years or more: two to three months (varies by sector)

  • No notice required for resignation during or at the end of a trial period unless otherwise specified

Payment in lieu of notice or notice waiver

  • If you waive the notice period, the employee is entitled to a compensatory payment equal to what would have been earned during the notice

  • If the employee requests to leave early and you agree, no payment is owed

  • If the employee fails to complete the notice period without your consent, you can claim damages

End-of-Service Benefits

Severance/Gratuity

No severance pay is due in case of resignation, as it's a voluntary termination.

Other Benefits

  • Paid leave compensation

  • Other contractual or collective benefits

Termination Documentation

At the end of the contract, you're legally required to provide:

  • Written Notice: Formal communication of the resignation.

  • Certificat de travail: Confirms employment dates and job titles

  • Reçu pour solde de tout compte: Lists all final payments made to the employee. Can be contested by the employee within a specified time limit after signing.

  • Attestation France Travail (formerly Pôle emploi): Needed to apply for unemployment benefits, even though resignation usually doesn't qualify for them

Employer Termination With Cause in France

Acceptable grounds

A justified dismissal may stem from either personal or economic grounds.

Personal reasons that can warrant termination include insubordination, acts of violence or verbal aggression, theft, frequent unapproved absences, misconduct at work, harassment (whether moral or sexual), lack of professional competence, or failure to meet performance targets.

Economic justifications may involve eliminating or altering roles due to financial strain, organizational restructuring to maintain competitiveness, or the closure of the business.

Notice

Not applicable. No indemnity of notice is due when the dismissal is for cause.

End-of-Service Benefits

Severance

Not payable in case of faute grave or lourde.

Other Benefits

Indemnité compensatrice de congés payés (compensation for unused vacation leave) is still due, unless the employee isn't eligible. Employees dismissed for cause continue to receive compensation for accrued but unused paid leave.

Termination Documentation

You must prepare and make available:

  • Certificat de travail (work certificate)

  • Attestation France Travail (formerly Pôle emploi certificate)

  • Solde de tout compte (final settlement receipt)

These documents must be accessible (querable) to the employee, though not necessarily sent by mail.

Employer Termination Without Cause in France

Acceptable Grounds

You can only end an employment contract on your own if there's a legitimate and significant reason.

Form

Termination must be preceded by a préavis (notice period), except in cases of faute grave or faute lourde (serious misconduct), where no notice is required.

Notice period

Per Article L. 1234-1 of the Labor Code:

  • Less than six months of service: duration set by law, collective agreement, contract, or professional custom

  • Six months to less than two years: one month

  • ≥ two years: two months, unless more favorable terms apply via contract or convention collective

Payment in lieu of notice or notice waiver

You may choose to release employees from serving their notice periods—usually ranging from one to three months—provided you continue to pay the employee through the end of that period in the form of compensation in lieu of notice. If you waive the notice period (dispense le préavis), the employee receives an indemnité compensatrice de préavis (compensation equivalent to salary during notice).

End-of-Service Benefits

Severance

Employees who have completed at least eight months of service and are dismissed for reasons other than gross misconduct are entitled to severance pay. This compensation amounts to one-quarter of a month's salary for each year of service up to 10 years, and one-third of a month's salary for each additional year beyond that.

Other Benefits

  • Any unused paid leave must be paid at termination

  • Other contractual benefits

Termination Documentation

These documents are quérables. You must make the following available:

  • Certificat de travail (Work certificate)

  • Attestation France Travail (Formerly Pôle emploi, used for unemployment benefits)

  • Reçu pour solde de tout compte (Receipt of final account)

Mutual Termination Agreements in France

MTAs are voluntary agreements signed by both parties to terminate an employment contract by mutual consent.

Notice

Form

Initiated by mutual agreement, either party may propose it. There's no formal requirement for how to request it; an oral or written request is acceptable.

Notice period

None required. Unlike dismissal or resignation, there's no legal notice period. The termination date is mutually defined in the agreement.

End-of-Service Benefits

Severance

The employee is entitled to a specific indemnity (indemnité spécifique) that can't be less than the legal dismissal indemnity:

  • One-quarter month's salary per year of seniority for up to 10 years

  • One-third month's salary per year for each year beyond the tenth

Collective bargaining agreements or contracts may provide more favorable terms.

Other Benefits

Compensation for unused paid leave must be paid as part of the final settlement. Contractual or optional negotiated benefits can be negotiated as part of the agreement, beyond the bare legal minimum.

Termination Documentation

A written agreement (convention) must be signed by both parties, specifying:

  • The agreed termination date

  • The agreed amount of specific indemnity

Both you and the employee have a 15-calendar-day withdrawal period after signature, during which either can cancel the agreement. After the withdrawal period, the agreement is submitted to the Labor Inspectorate (DREETS) for approval. If no response is received within 15 business days, it's considered automatically approved.

Offboarding Process for the End of Fixed-term Contracts in France

If the Fixed-Term Contract Ends Normally:

Notice

A CDD automatically expires at its agreed-upon end date. No notice period is required from either you or the employee, unless specified by contract, collective agreement, or custom.

End-of-Service Benefits

Severance/Gratuity

On expiry, the employee is typically entitled to a precariousness indemnity ("indemnité de fin de contrat"), equal to 10% of total gross remuneration received during the contract.

Other Benefits

As with other contract terminations, you must compensate for unused paid leave.

If the Employer Terminates Early:

Acceptable Grounds

Under Article L1243-1 of the French Labour Code, you can lawfully terminate a CDD early only for one of the following reasons:

  • Serious misconduct by the employee
  • Force majeure
  • Unfitness to work, confirmed by an occupational physician

Notice

Depends on the reason for termination.

End-of-Service Benefits

Severance/Gratuity

Depends on the reason for termination.

Final Payment Timing & Immigration and Visa Compliance in France

Final Payment Deadline

All final payments (salary, severance, unused leave, etc.) must be made at the end of the notice period (or departure date if waived).

Penalty

If payments are delayed or the terms aren't honored, the employee may challenge via the Conseil de prud'hommes (labour court) for claims relating to unpaid amounts or procedural failures.

Visa and Immigration Compliance

There's no special employer legal duty under labor law unless the employee holds a residence permit linked to employment (e.g., Talent Passport, salaried permit). However:

  • The employee may need a new permit or must leave France
  • You may be asked to issue certificate of termination if required by OFII (immigration office)

Key Elements of an Employment Contract in France
When drafting an employment contract for employees in France, the following key elements should be included:

Personal Details

Name, contact information, and role of the employee.

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Hire in France, Compliantly

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Building and expanding a global workforce is seamless with RemotePass. Our platform simplifies the complexities of hiring, payroll, and compliance across over 150 countries, including France.

With RemotePass, you can quickly onboard international employees, manage payroll, ensure legal compliance, and provide competitive benefits—all from one place. Focus on growing your business while we handle the HR and legal intricacies.

FAQs About Hiring in France

Got Questions? Find Answers Here

What's the 35-hour workweek in France?

The standard workweek in France is 35 hours. Overtime is permitted up to 48 hours per week averaged over 12 weeks. This shorter workweek is designed to promote work-life balance and boost retention.

Do I have to provide health insurance?

Yes. You must offer complementary health insurance (mutuelle), financing at least 50% of the premium. Employees contribute the rest. The public Sécurité Sociale covers about 70% of most medical costs.

How much annual leave do employees get?

Five weeks (25 working days) per year. At least 12 consecutive days must be taken between May 1 and October 3. The remainder can be taken outside that period, subject to splitting rules and your consent.

Does vacation accrue during sick leave?

Yes. From April 2024, paid vacation continues to accrue during sick leave—up to two days/month (24 days/year) for non-work-related sickness, and up to 2.5 days/month (30 days/year) for work-related sick leave. You must notify employees within one month of return and carry forward untaken leave for up to 15 months.

When do I owe severance pay?

For dismissal without cause: employees with at least eight months of service get one-quarter of a month's salary per year of service up to 10 years, and one-third of a month's salary per year beyond that. For mutual termination agreements (MTAs), severance can't be less than the legal dismissal indemnity. Resignation doesn't require severance.

What's a mutual termination agreement (rupture conventionnelle)?

It's a voluntary agreement signed by both you and the employee to end the contract by mutual consent. Both parties have a 15-day withdrawal period after signing. The agreement then goes to the Labor Inspectorate (DREETS) for approval. If no response within 15 business days, it's automatically approved.

How is sick pay calculated?

The first three days are generally unpaid (carence), unless waived by collective agreement. From day four, Social Security pays about 50% of reference salary (based on last three months average), capped. For employees with ≥ one year service who submit medical certificates promptly, you top up the first 30 days to about 90% of salary; then about 67% up to six months.

What's the precariousness indemnity for fixed-term contracts?

When a CDD (fixed-term contract) ends normally, the employee is typically entitled to 10% of total gross remuneration received during the contract. This compensates for the temporary nature of the employment.

When must I pay final wages after termination?

All final payments (salary, severance, unused leave, etc.) must be made at the end of the notice period (or departure date if waived). Delays can result in the employee challenging via the labour court (Conseil de prud'hommes).

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