Global Expansion Guide

France

Manage and pay your employees easily with BIPO in France and 170+ other markets. Build your international teams today with our global Employer of Record service!

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Currency

Euro (EUR)

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Language

French

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Capital

Paris

Employer of Record France

Embark on your business expansion in France with BIPO’s Employer of Record (EOR) services. Designed to assist you in navigating the intricacies of local employment laws and regulations, we can help ensure a smooth transition for your business and workforce.

As an Employer of Record (EOR), we act as your legal employment entity, streamlining the process of business expansion. Allowing businesses to focus on their core business operations while the EOR manages all aspects of compliance, payroll, HR, and employee benefits when venturing into the French market. An EOR provider addresses the common challenges associated with local employment laws, payroll regulations, and work permit requirements.

Statutory Contributions

Applicable Laws Scope of Application / Objects
Labour Law Private Sector Employees
Social Security Law Private Sector Employees

Minimum Wage

Effective: 2025

Gross (Adult Employee) Net (Adult Employer)
Per Hour €11.88 €9.40
Per Month €1,801.80 €1,426.30
Per Year €21,621.60 €17,115.69
Age Minimum Wage (Gross per hour)
17 €10.70
Under 16 €9.51

Components to be included when calculating minimum wage:

Component Include or Not
Base salary Yes
Benefits in kind Yes
Productivity bonuses Yes
Reimbursements (including transportation costs) No
Overtime pays No
Profit-sharing No
Premiums for seniority, attendance, or specific (unhealthy) working conditions No
Holiday bonuses, end-of-year bonuses (unless paid monthly in installments) No

Public Holidays

Scope of Application: Private Sector Employees

Holiday Name Date
New Year’s holiday 1 January 2025
Easter Monday 21 April 2025
Labour Day 1 May 2025
Victory in 1945 8 May 2025
Ascension Day 29 May 2025
Whit Monday 9 June 2025
National Holiday 14 July 2025
Assumption Day 15 August 2025
All Saints’ Day 1 November 2025
Armistice Day 1918 11 November 2025
Christmas Day 25 December 2025

Note: No compensatory day off if a public holiday falls on a rest day.

Working Hours

Normal Working Hours

  • Standard: 35 hrs/week, 151.67 hrs/month, 1607 hrs/year.
  • Daily Max: 10 hrs (subject to approval by the labour inspector if exceeded)
  • Weekly max: 48 hrs; 12-week average ≤ 44 hrs

Rest Time

  • Weekly: At least 1 day off
  • Daily: 20 min per 6 hrs worked

Overtime

The amount of overtime pay shall be determined by collective agreement or company-level agreements, provided that the rate of overtime pay may not be less than 10%.

Compensatory Rest

  1. Within overtime limits: Overtime pay may be replaced as a whole or in part by compensatory rest.
  2. Beyond overtime limits: No overtime pay shall be granted, and only mandatory compensatory rest shall apply. Mandatory compensatory rest shall be determined by collective agreement. (and the agreement shall not provide conditions for less than 50% of the additional overtime worked.) In the absence of a collective agreement:

    • For companies with fewer than 20 employees, compensatory rest shall equal at least 50% of the additional overtime worked
    • For companies with more than 20 employees, compensatory rest shall equal 100% of the additional overtime worked.

Leave

Statutory leave in France includes:

Annual Leave

  • Employer Type: Single employer.
  • Eligibility: Employees who have completed at least one month of service with the employer shall be entitled to annual leave.
  • Duration: 2.5 working days per month of service, equivalent to 30 calendar days per year (five weeks).
  • Reference Period: The entitlement to annual leave shall accrue based on the employee’s actual working time during a defined reference period. The commencement date of such reference period may be established by company level or sectoral collective agreement. In the absence of such an agreement, the reference period shall commence on 1 June of each year. In industries where employers are required to contribute to a holiday fund (e.g., construction), the reference period shall commence on 1 April.
  • Remuneration during Leave: The amount of annual leave pay shall be calculated according to whichever method is more favorable to the employee:
    • Based on the remuneration and actual working time of the month immediately preceding the leave; or
    • Equivalent to one-tenth of the employee’s total remuneration received during the reference period (1st June – 31st May, or 1st April – 31st March in sectors covered by a holiday fund).
  • Monetization upon Termination: Upon termination of employment, employees shall be entitled to a cash indemnity for any accrued but unused annual leave.
  • Compensation for Untaken Leave:

Sick Leave

  • Non-occupational illness or accident: 2 days per month of service, and up to 24 days.
  • Occupational accident or disease: 2.5 days per month of service, and up to 30 days.

Maternity Leave

  • Eligibility: The employee must notify the employer of the reason for her absence, as well as the expected commencement and end dates of maternity leave. A medical certificate issued by a doctor or midwife, specifying the expected date of delivery, must be provided.
  • Duration:
    Number of Births Prenatal Leave Postnatal Leave
    First Birth (Single Pregnancy) 6 weeks 10 weeks
    Second Birth (Single Pregnancy) 6 weeks 10 weeks
    Third Birth or more (Single Pregnancy) 8 weeks 18 weeks
    Twins 12 weeks 22 weeks
    Triplets or more 24 weeks 22 weeks
  • Maternity Allowance: Fully covered by social security.
  • Medical Examination upon Return to Work: Shall be conducted within eight days following return from maternity leave. (Such examination shall be considered working time.)

Additional Maternity-related Leave

  • Pathological Pregnancy Leave: Where a doctor or midwife certifies that the pregnancy presents medical risks, the employee shall be entitled to an additional two weeks’ leave prior to childbirth. In cases of complications arising from childbirth, the employee may be entitled to an additional four weeks’ leave after delivery. (Subject to submission of a medical certificate within two days.)
  • Premature Birth: Where a child is born more than six weeks before the expected due date and is hospitalized, maternity leave shall be extended by the corresponding number of days of premature birth.
  • Death of Child or Mother:
    • In the event of the newborn’s death, the mother shall remain entitled to postnatal leave under the same conditions.
    • If the child is born prematurely and survives, the standard maternity leave shall apply.
    • If the child is born prematurely and does not survive, the employee shall be entitled to sick leave.
    • In the event of the mother’s death, the father shall be entitled to take the remainder of the maternity leave.

Adoption Leave

  • Employees adopting a child shall be entitled to 16 weeks of adoption leave; in the case of adoption of multiple children, 22 weeks.
  • Additionally, male employees or adoptive parents shall be entitled to 3 days of adoption leave, which may also apply in the case of childbirth.

Paternity and Parental Leave

  • Eligibility: Employees must notify the employer at least one month prior to the expected date of childbirth or the date of adoption. Leave must be taken within six months following the birth or adoption, except where postponed due to the mother’s death.
  • Duration:
    • Standard entitlement: 4 days of compulsory leave, plus 21 additional days for single births; 28 additional days for multiple births.
    • Optional supplemental leave: 21 days (single birth) or 28 days (multiple births).
    • Additional 30–32 days may be granted in case of hospitalization of the newborn, provided medical proof is submitted.
  • Extended Parental Leave: Initial entitlement of 1 year, extendable depending on the number of children, their age, and health condition. Maximum entitlement: 2 years of parental leave.

Other Statutory Leave

  • Child Illness Leave: Up to 3 days of unpaid leave per year to care for a child under 16; 5 days if the child is under 1 year of age or the employee has at least 3 children under 16.
  • Child Disability or Severe Illness Leave: Up to 5 days per year for the care of a disabled child or a child suffering from serious or chronic illness.
  • Family Solidarity Leave: Up to 3 months (renewable once, maximum 6 months) to provide care to a family member suffering from a life-threatening or terminal illness.
  • Caregiver Leave: Up to 3 months (renewable but capped at 1 year over the employee’s career) to care for a disabled relative or elderly dependent.
  • Other Leave: Employees may also be entitled to breastfeeding leave, parental presence leaves, election leave, business creation/takeover leave, marriage or bereavement leave, study or examination leave, as well as additional leave granted by the employer under collective agreements or company-level arrangements (e.g., “bridge leave”, RTT–reduction of working time). Employees may donate part of their leave to colleagues caring for critically ill children or in the event of the death of a child.

Social Insurance

Scope of Application: All employees

Insurance Type Lower Limit (EUR) Upper Limit (EUR) Employee’s Contribution Employer’s Contribution
Health, Maternity, Disability, Death

13% (on salary≤2.25*minimum wage);

7% (on salary >2.25* minimum wage)

Autonomy Solidarity Contribution (CSA) 0.30%
Old-age Insurance 3,925 6.90% 8.55%
Old-age Insurance (above ceiling) 3,926 0.40% 2.02%
Work Injury Varies according to company size and risk level
Family Benefits

5.25% (on salary > 3.3*minimum wage);

3.45% (on salary≤3.3*minimum wage)

Social Security Surcharge (CSG) 157,000*98.25% 9.20%
Social Debt Contribution (CRDS) 157,000*98.25% 0.50%
Unemployment 157,000 4%
Wage Guarantee Insurance (AGS) 157,000 0.25%
Supplementary Pension (Agirc-Arrco) 1 3,925 3.15%/0.86% 4.72%/ 1.29%
3,925 31,400 8.64%/1.08%(managers) 12.95%/ 1.62%(managers)
Union Contribution 0.016%
House Fund Fnal(<50 staff) 3,925 0.10%
House Fund Fnal(≥50 staff) 3,925 0.50%
Training & Apprenticeship <11 staff 0.55%
≥11 staff 1%
Apprenticeship Tax 0.59%
0.09%
Employer Contribution Reduction

When the employee’s total remuneration is below 1.6 times the statutory minimum wage (SMIC), the employer may apply for a reduction of social security contributions. The amount of the reduction may be offset against the following contributions:

  • Social security contributions for sickness, maternity, disability, death, and basic retirement insurance;
  • Contributions to the National Housing Assistance Fund (FNAL);
  • Child benefit contributions
  • Solidarity contribution for autonomy (CSA)
  • Legally mandatory employer supplementary pension contributions
  • Employer unemployment insurance contributions
  • Work-related accident and occupational disease contributions (the reduction may not exceed 0.55% of the remuneration).

BIPO as your Employer of Record

BIPO’s total HR solutions include our award-winning HR Management System, Global Payroll Outsourcing, Employer of Record service, and Athena BI.

As your EOR partner, our services are designed to provide a comprehensive, hassle-free experience:

  • Initial Consultation: The journey typically begins with an in-depth discussion to understand your specific business needs, ensuring our EOR services perfectly align with your objectives.
  • Payroll Management: We offer a streamlined payroll system that ensures timely and accurate salary disbursement, complete with statutory deductions and contributions in full compliance with French regulations.
  • Contributions and Taxes: Our expertise in managing local social security requirements ensures your business complies with France’s financial obligations.
  • Compliance with Working Hours: We guarantee that your employment practices adhere to France’s working hours standards, safeguarding your business against potential legal issues.
  • Leave and Paid Time Off Management: Implement and manage leave policies that comply with French laws, ensuring a fair and transparent leave management system for your employees.
  • Regulatory Compliance: Stay ahead of local labour laws and regulations with our up-to-date compliance services, minimising legal risks for your business.
  • Other services: Work visa, permit applications, termination procedures.

Services may vary across countries.

Benefits of BIPO Employer of Record Service in France

Unlock your growth potential with BIPO’s Employer of Record service in France. Our EOR service empowers businesses with seamless scalability while ensuring regulatory compliance.

From smooth onboarding to risk mitigation, BIPO handles the administrative HR tasks, enabling companies to concentrate on core business functions and accelerating growth. Our local expertise and global reach ensure efficient operations, enhancing flexibility and reducing operational complexities.

Stay up to date with the latest employment regulations.

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Frequently Asked Questions

An Employer of Record (EOR) is a partner company that acts as the official employer for your employees. 

An EOR company handles all the HR aspects and processes, including the legal complexities associated with regulatory and tax compliance.

As your EOR, BIPO supports your organisation by providing a comprehensive range of HR, payroll and advisory services to ensure your business stays compliant. These include end-to-end on/offboarding services for your employees (e.g.: payroll processing, HR and benefits administration, labour contracts, visa applications, payroll/tax compliance, and more).

By engaging BIPO as your EOR, your business benefits from: 

  • Compliance in the global markets where you operate
  • Reduced costs and risk mitigation
  • Overall workforce productivity, effectiveness, and efficiencies

A global EOR benefits organisations regardless of size or industry. It is especially useful for organisations that want to:

  • Scale their global business and be fully operational in foreign markets quickly
  • Reduce financial and HR complexities while expanding internationally
  • Minimise time spent trying to understand local labour laws and foreign tax systems
  • Stay compliant across global markets while reducing HR and administrative workflows
  • Benefit from a centralised and intuitive cloud HR platform to manage international teams

A global EOR enables businesses to fast-track their market entry into international market, and reduce the complexities of setting up multiple foreign entities.

When you partner with BIPO, we take on the the day-to-day administrative tasks, while you maintain full control of the business and delegate HR workflows and hiring needs.

Our vast network of business partners across 170+ markets globally supports your business expansion plans, with in-country HR experts providing localised support. Going global has never been easier!

Find out more?

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