France is a country in western Europe, bordered by Spain, Belgium, Luxembourg, Germany, Switzerland, Monaco, Italy, and Andorra in continental Europe.
The country has several territories across the world such as French Guiana, the French West Indies, and more. France is considered a developed country with the world's 7th-largest GDP, and 4th-highest aggregate household wealth. The country also performs well in international rankings of healthcare, education, and life expectancy.
Contracts can be part-time or full-time.
Standard working hours in France are set at a maximum of 35 hours per week, with hours worked above this (up to a limit of 39) resulting in overtime, and/or additional leave (RTT).
RTT can be agreed upon as part of a collective bargaining agreement (e.g. 10 days of RTT per year, for a given set of working hours), or as the hours are worked (e.g. if a given week is 39 hours, the employee receives 4 hours of RTT).
Hours worked beyond the limit are paid as overtime: the % increase in pay is generally agreed as part of a collective bargaining agreement, or if this does not exist, the following rules apply:
When an employee is working on a Sunday, this counts as a day worked (in their 218 days contract) and the employee must also receive 100% of their daily salary on top of the regular pay.
The minimum wage in France is typically set by collective bargaining agreements. As of January 1, 2024, the minimum wage in France is EUR 1,766.92 per month.
The maximum probation period allowed in France is 4 months, however, this can be extended sometimes for another 4 months, making it 8 months in total.
Income tax is subject to the personal circumstances of the employee (marriage, number of children). The “neutral tax rate” assuming a single employee with no children is listed here. Income tax is then taken from this net amount. Employees must also pay social security contributions, which amount to approximately 21% of their gross salary.
Employers must pay the following contributions in addition to gross salary:
Social Security is made up of:
The French paid leave system entitles workers to a minimum of 25 working days of paid leave per year. This is based on a standard 35-hour workweek, and the allowance can increase depending on factors such as the employee's age, length of service, and industry.
However, the standard number of days of PTO granted by employers in France is higher than this, at around 34 days on average for knowledge workers.
Paid leave is accrued on the basis of 2.08 days per month worked. Any days accrued until 31st May in a given year should be used before 31st May in the following year.
Employees are entitled to up to 6 months of absence from work as part of their sick leave, providing that:
To continue to receive compensation after 6 months, they must meet the following conditions:
During the period of absence, the employee is paid 50% of their average basic daily wage over the last 3 months, capped at a maximum amount of around EUR 89 per day.
After one year of service, the employer must cover the first 3 days of sick leave in full and must complete the difference between social security and regular salary. The employer must do this for at least 60 days, and this increases after 5 years of seniority.
Employees are entitled to 16 weeks of maternity leave, which typically starts 6 weeks before the presumed birth date. Mothers can postpone this up to 3 weeks before the predicted birth date by requesting this from a doctor. If the child is the mother’s third or more, the leave is extended to 26 weeks.
The maternity pay allowance paid by the state is capped at around EUR 91 per day during maternity leave. After 1 year of service, employers must pay the employee the difference to make up their full salary.
For less than 1 year of service, the employer is not obligated to make up the difference, although many employers choose to agree to this in their contract with the employee.
For more information, see here.
Employees in France are entitled to 28 days of Paternity leave. Three of these days must be taken immediately after the birth of the child (the father does not have the right to work during these 3 days). The remaining 25 days can be split into two periods within the 6 months following the birth of the child.
This leave also applies for same-sex couples. Employers pay the first 3 days of the leave, then social security covers the rest.
For more information, see here.
There are 11 Public Holidays in France. If the Public Holiday is happening on a weekend day it is not postponed to the next Monday.
The Reduction of Working Time (RTT) in France is a labor policy that gives employees with more than 35 hours of work per week additional days off. The number of RTT days is determined by an agreement, usually a company agreement.
These agreements help manage and distribute working hours more evenly among employees, contributing to the goals of improved work-life balance and increased employment opportunities.
Employers in France can typically offer the following benefits:
Note that any benefits offered must apply to all employees equally.
Employers have the obligation to provide Private Health Insurance, called "Mutuelle", with the same plan for all employees. The cost of the Mutuelle is split between the employer and the employee. The employee also has the obligation to subscribe to the Mutuelle contract chosen by the employer.
There are 3 ways to terminate an indefinite contract in France: resignation, termination by mutual agreement, and dismissal. In addition, an employee who is terminated has the right to a notice period, which varies depending on the length of their employment, and a termination indemnity, which is calculated based on their length of service at the company.
Notice periods in France depend on the length of employment at the company:
Any unused annual leave (including RTT) should be paid out at the end of the contract. Severance is payable to terminated employees as follows:
Incomplete years are calculated pro rata.
While not required by law, a 13th-month salary is customary and generally paid at the end of each year.
★ 24% - Social Security
★ 15% - Pension
★ 4% - Unemployment
★ 9% - Other Employer Costs
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