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France 2022
Day Date Holiday Notes
Saturday Jan-1 New Year's Day
Monday Apr-18 Easter Monday
Sunday May-1 Labor Day
Sunday May-8 Victory Day
Thursday May-26 Ascension Day
Monday Jun-6 Whit Monday
Thursday Jul-14 Bastille Day
Monday Aug-15 Assumption of Mary
Tuesday Nov-1 All Saints' Day
Friday Nov-11 Armistice Day
Thursday Jan-1 Christmas Day
Countrypedia

France
Payroll and Benefits Guide

Last updated: May 08, 2022
Currency
Euro (EUR)
Payroll Frequency
Monthly
Employer Taxes
29.50% - 31.30%

Papaya Offers Complete Payroll, PEO and Contractor Management Services For France

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Overview

Capital
Paris
Currency
Euro (EUR)
Date Format
dd/mm/yyyy
Fiscal Year
1 January- 31 December
Public holidays calendar

Contributions

Employer

Employer Payroll Contributions

13.00%

Health, Maternity, Disability, Death

0.30%

Autonomy Solidarity Contribution

8.55%

Old Age Insurance (ceiling of 3,428 EUR)

2.45% - 5.25%

Family Benefits

4.05%

Unemployment (ceiling of 13,244 EUR)

0.15%

AGS (Wage Guarantee Insurance)

29.50% - 31.30% Total Employment Cost

Employee

Employee Payroll Contributions

6.90%

Old Age Insurance (ceiling of 3,428 EUR)

9.20%

Social Security Surcharge

0.5%

Social security debt reimbursement contribution (“Contribution pour le remboursement de la dette sociale”/ CRDS)

16.10% Total Employee Cost

Employee Income Tax

0.00%

Up to 10,225 EUR

11.00%

10,226 EUR – 26,070 EUR

30.00%

26,071 EUR – 74,545 EUR

41.00%

74,546 EUR – 160,336 EUR

45.00%

More than 160,336 EUR

Minimum Wage

General

The National Minimum Wage in France is 1,645.58 EUR gross or 1,302.64 EUR net per month. The gross hourly rate is 10.85 EUR or 8.58 EUR net.

Payroll

Payroll Cycle

The payroll cycle in France is generally a monthly cycle, with wages paid by the last working day of each month.

13th Salary

The 13th Salary in France is customary and generally paid at the end of the year.

Working Hours

General

Standard working hours within French Law are 35 hours a week  at all companies, and the working day may not exceed 10 hours.

Overtime

All work above the standard 35 hours a week is to be paid as overtime and is regulated by collective agreements and acontracts, generally calculated as follows:

  • Additional 25.00% an hour for each of the first eight hours of overtime (from the 36th to the 43rd hour, inclusive)
  • Additional 50.00% for each hour after that

Working Week

Monday-Friday

Leave

Paid Time Off

The regulations regarding paid leave in France are set in the Labor code as a minimum of five weeks’ paid holiday per year, following completion of one months’ probation, in addition to public holidays.  However, it is common practice for additional leave days to be included in the collective bargaining agreements.

Public Holidays

There are 13 public holidays.

Sick Days

Sickness reimbursements are made by the Social Security office to all employees from the fourth day of absence due to sickness. Additional compensation from the employer is common and is detailed within the collective/company agreements.

With at least three months’ service, all monthly paid employees are entitled to continued payment in proportion to their regular salary for up to 90 days.

All employees must provide a medical certificate within 48 hours of the sickness to the employer (un avis d’arrêt de travai) so that the employer can subsequently provide a salary certificate to the Social Ssecurity, which in turn enables the employee to receive Social Security benefits for  up to 3 years.

Maternity Leave

Expectant mothers are entitled to up to 16 weeks maternity leave – six weeks before birth and ten weeks after birth. Maternity leave can be extended to 26 weeks when expecting a third child, extending further to 34 weeks for multiple births (twins) and 46 weeks when expecting triplets or more.  The maternity leave can be extended even further should the expectant mother be unwell, with an additional two weeks before the birth and four weeks after.

Maternity pay is made by the Social Security to entitled employees.  To be entitled, the employee must have been affiliated with the Social Security for a minimum of 10 months before the due date, have taken at least eight weeks maternity leave, and have worked at least 150 hours in the 90 days preceding the leave.

The amount paid each day is based  on the average salary received three months before the leave and paid every two weeks.

Paternity Leave

In France, Paternity leave (congé paternité) is 28 days in addition to the one-week entitlement following a birth (congé de naissance). This leave is also for same-sex couples.

Employers are responsible for paying the first three days of the leave, while social security pays the remainder.

Parental Leave

Parental leave (congé parental d’éducation) is available to all employees with at least one year of service at the time of the child’s birth, upon employer’s approval.  This leave is unpaid and entitles employees to up to one year of parental leave or a change to part-time working hours (if possible, within the business infrastructure), together with a monthly allowance (Allocation parentale d’enfant) for employees with more than one child and more than two years’ service.

In addition, should a child become ill, the employee can request a form of parental leave of between 3 and 5 days, dependent upon the number of children the parent has and the child’s age. Should the child suffer from a severe illness, accident, or disability, the parent can request special specific family care leave of up to 310 days to provide continued parental care.

Other Leave

In France, in the event of the death of an immediate family member, an employee is entitled to three days’ leave.

Employees are entitled to 6 weeks of unpaid leave before adopting a child if they must travel to adopt a child.

Termination

Termination Process

In France, it is not allowed to dismiss someone due to COVID-19

There are several different ways that an employment contract can be ended. In addition to redundancy or resignation, in France, there is an option to negotiate departure through mutual agreement (Rupture Conventionelle). All these ways require specific procedures that the employer must follow.

Regardless of the type of job contract, when it comes to ending employment, the employer has to provide a certificate stating the position held (certificat de travail), a document for the Pôle emploi, allowing the person to claim unemployment benefits, and a document stating everything the employer needs to pay the employee (solde de tout compte).

During the probation period, employment can be terminated by either the employer or the employee with five days of notice.

Notice Period

Notice periods within France are as follows:

    • 1 months’ notice is required for employees leaving within the first six months and two years of service
    • 2 months’ notice is required for employees leaving after completing two years’ service employment
    • 3 months’ notice is required for executives

Severance Pay

Severance pay in France depends on several factors, including the terms in the employment contract/collective bargaining agreement, the position/role of the employee, the reason for termination, and the goodwill between the company and the employee, all of which can affect the amount due substantially.  It is common practice for the payment to be based on a monthly figure calculated based on the highest figure from the monthly average across the past year, general average monthly earning figure, or a third of the payment of the past three months.

Probation Period

Probation periods in France generally differ based on the criteria of employee and their seniority; blue-collar employees must work two months’ probation, technicians and supervisors three months, and management four months.

During the probation period, the employment contract may be freely terminated by the employee or by the employer, without the need to state reasons, and without compensation (unless otherwise provided for in the agreement). The procedural rules for dismissal do not apply. 

However, the employer and, in some cases, the employee must give notice. In Articles L. 1221-19 to L. 1221-24 of the Labour Code, the employee must be given at least 24 hours for less than 8 days of presence, 48 hours between 8 days and 1 month of presence, 2 weeks after 1 month’s presence and 1 month after 3 months’ presence.

VISA

VISA

In France, there are two main types of visas, a short stay (visa de court séjour) which is required for visits of 90 days or less where the employer applies to the French Ministry of Labour, the DIRECCTE (Direction regionale des enterprises, de la concurrence et de la consummation, du travail et de l’emploi), or a convention d’accueil and the authorisation then goes to the French embassy.

If the employee is from the EU/EEA or Switzerland, they do not need a work permit.

A long stay work visa (visa de long séjour) is also a residence permit. The work contract is sent to the local division of the French Ministry of Labour for approval. Once approved, it is sent to the Office Francais de l’Immigration et de l’Integration (OFII) for secondary approval. Once this is approved, the contract confirmation is sent directly to the French embassy in the employee’s home country. After 18 months in a long-stay residence permit , applications can be made to bring family members to France.

In addition, applications for a four-year renewable visa can be made for a passeport talent which is aimed at executives, independent professionals, or employee-level people who have the potential to make a significant contribution to the French economy, especially in intellectual, scientific, cultural, sporting, or humanitarian fields.

Britons who have been full-time residents in France since before December 31st, 2020, must be in possession of a carte de séjour residency card by January 1st, 2022. From this date, the card can be requested legally in a range of situations. 

VAT

General

The standard rate of VAT in France is 20.00%.

Version History

May 8, 2022
The National Minimum Wage in France now is 1,645.58 EUR gross or 1,302.64 EUR net per month. The gross hourly rate is 10.85 EUR or 8.58 EUR net.
May 1, 2022
The national minimum wage in France increased to 10.85 EUR per hour and 1,302.64 per month.
March 2, 2022
Payroll contributions and personal income tax rates have been updated.
The National Minimum Wage in France is now 1,603 EUR gross or 1,269 EUR net per month.
July 1, 2021
Paternity leave entitlement increase to 28 days.
January 1, 2021
Monthly minimum wage changed from 1,539.42 EUR to 1,554.58 as of January 1, 2021.
Stay up to date on payroll & employment law changes

Questions & Answers

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Victor D.
Victor D.
1 year ago

Am I, as the employer, responsible for paying my employees during maternity leave? If so, does the French government contribute any part of it?

Admin
1 year ago
Reply to  Victor D.

The French social security office pays your employee during her maternity leave. But for her to qualify, she must be registered with the social security office at least 10 months before the birth and worked at least 150 hours during the 90 days before the leave begins. The amount she receives will be equal to the average pay she received during the three months before birth.

Naomi Gal
Naomi Gal
1 year ago
  1. If the employee has not used all his vacation days a year – is the balance of his vacation days transferred to the next year?
  2. How many sick days is the employee entitled to?
  3. As an employer, do I have to document the employee’s attendance?
Admin
1 year ago
Reply to  Naomi Gal

1. If there is an agreement between the employee and employer, vacation days can be transferred to the following year – as long as the agreement aligns with the collective agreement in place, which can set limits on the number of days that transfer and whether they transfer at all. The exception is RTT days, which do not transfer.

2. Typically, extended sick leave can go for six months or even a year. It is also possible to go longer, depending on the scenario. Social security does not cover the first three days.

3. By law, an employer is required to track employee hours/days because there are mandatory maximums.

Beth H.
1 year ago
Reply to  Alex Margolin

Am I, as the employer, opt-out for ensuring my employee’s salary at 100% during his sickness period, and receive the IJ from the insurance authority?
If yes, how can I do this?

Admin
1 year ago
Reply to  Beth H.

Hi Beth,

An employee on sick leave with at least a year of seniority at a workplace receives the IJ from the health insurance fund and compensation from the employer which combined total 90% of the employee’s salary.

Olga K
Olga K
11 months ago

What is the best practice for pro-rating salary for employee in France? Here is the example: employee has received a rate increase in the mid of the month, first half of the month employee worked under previous rate and second under new rate. Thank you!

Emily Kuhnert
Admin
11 months ago
Reply to  Olga K

Hi Olga, you would need to find the daily rate for both salaries then calculate how many days were worked based on each rate.

Olga K
Olga K
11 months ago
Reply to  Emily Kuhnert

Hi Emily,

Can you give an example of daily rate calculation for the month of October where there are 31 calendar days and 21 work days?

Anna
Anna
10 months ago

Hello, what is the standard Burden (%) for example for the cleaning services, reception services in France? Thank you in advance

Emily Kuhnert
Admin
10 months ago
Reply to  Anna

Hi Anna, you can find this information at the top of the page under employer and employee contributions.

Megan Deschenes
Megan Deschenes
8 months ago

In France is there a customary annual pay increase? Say 3% increase etc?

Admin
8 months ago

Hi Megan, no law requires this salary increase, however, some collective bargaining agreements might include this as a requirement.

lina
lina
6 months ago

In France are there additional vacation days for moving?

Admin
6 months ago
Reply to  lina

It depends on the collective bargaining agreement in place e.g. some agreements outline 1 day for moving, others outline a limit of one day per moving every 2 years, and some don’t provide any provision for moving.

Tessa J.
Tessa J.
3 months ago

Hello there, what are the final pay and PILON laws/guidelines for France?

Admin
2 months ago
Reply to  Tessa J.

Employees may be paid in lieu of notice. Alternatively, an employee can be paid their usual salary for the duration of the notice period even if not performed. An employee with at least 8 months of seniority is entitled to a severance of 1/4 of their average monthly salary per year of seniority for the first 10 years and 1/3 of their average monthly salary per year of seniority for each following year, subject to more agreeable provisions in the applicable CBA, which are frequent.

Luana
Luana
2 months ago

How RTT really work? Who has the right to receive them and how are these calculated?

Admin
1 month ago
Reply to  Luana

Certain categories of employees (i.e. mainly executives) “ Cadre”, according to the Collective Bargaining Agreement (CBA), if any, or a company agreement, the parties may agree that the employee will work on the basis of a maximum number of days per year (218 or less). The advantage of this system is that employees may work ‘long days’ without generating overtime. However, to balance such long days and as a result of the maximum number of working days per year, the employees are granted additional rest days (often referred to as ‘RTT’ days. RTT means “Reduction du temps de travail” – the number of days depends on the CBA in place usually between 10-14 days per calendar year.

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