- Country Guide
- France
France
Last Update by Federico, 28 Nov 2024
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Exchange Rate
01 Dec 2024
Cost of Living
Indicative value for a working adult in a city: Paris
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 12 |
| Monthly Train and Bus Tickets | 85 |
| 3 Bedrooms Rental (City Center) | 3,050 |
| 3 Bedrooms Rental (Outskirt) | 2,260 |
Current Inflation Rate
2.2%
Wage
Minimum Wages
- 1,747.20 per month, 2,517.13 per month for Salary Portage (can differ in collective agreements) or 11.52 per hour
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
3,000 |
|
Mid-Level
5 Years
|
4,000 |
|
Experienced & Managerial Level
10 Years
|
5,000 |
|
Specialized & Senior-Level
15 Years
|
7,000+ |
Annual Salary Growth
3.5%
Statutory Contribution
Companies with less than 50 staff, the employer pays social security and withholding tax on 15th of following month to URSSAF;
Companies with 50 employees, paid on 5th of following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance |
13% 7% if annual salary is under 2.5 minimum salary |
- | All staff |
| Autonomy Solidarity Contribution (CSA) | 0.3% | - | All staff |
| Old-Age Insurance |
8.55% : for the first 3,864 EUR 2.02% for the exceed part |
6.90%: for the first 3,864 EUR 0.4% for the exceed part |
All staff |
| Accident and Occupational Diseases Insurance | Based on company size and risks | - | All staff |
| Family Allowance |
5.25% 3.45%: If annual salary under 73,382.4 EUR |
- | All staff |
| Unemployment Insurance |
4.05% Contribution base capped at 15,456 EUR per month |
- | All staff |
| Supplementary Pension |
6.01% for the first 3,864 EUR 14.57% for salary 3,864 - 30,912 EUR |
4.01%: for the first 3,864 EUR 9.72%: for salary between 3,864 to 30,912 EUR |
All staff |
| Supplementary Health Insurance |
4.38% Contribution base capped at 3,864 EUR |
- | All staff |
| Wage Guarantee Insurance Association | 0.2%, contribution base capped at 15,456 EUR | - | All staff |
| Gratuity | 10% | - | All staff with fixed-term contracts only |
Other Benefit
Other common employment benefits in France include:
- Food voucher: EUR 19 per day
- Mobile Phone Allowance: Roughly 50 EUR per month
- Transport Allowance: Roughly 800 EUR per month
- 13th salary payment is customary and paid at the end of the year
Income Tax
Residents
-
Tax period: 1st January - 31st December.
Filing start date: May 1st
Country Level
| Taxable Income | Rate |
|---|---|
| <11,294 | 0% |
| 11,295 - 28,797 | 11% |
| 28,798 - 78,570 | 30% |
| 78, 571 - 177,106 | 41% |
| + 177,106 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| up to 26,000 | 20% |
| 26,000+ | 30% |
Working Hours
Statutory
35 hours
7 hours a day, 5 days a week
Typical practice
35/ 40 hours
Monday - Sunday
Overtime
Limit of 48 hours per week, 10 hours per day. total annual limit is 220 hours
- 25% for the first 8 hours over the statutory working time (between the 36th and 43rd hour of work
- 50% for hours thereafter (from the 44th hour)
- Hours worked over the statutory weekly limit: Staff get a wage supplement or the equivalent compensatory rest period
- Employees who work on public holidays are paid additional wages or given time off in lieu.
Employment Contract
Fixed-Term CDD
Used for staff on suspended contracts, pending staff recruited for a CDI, a commercial company manager or self employed person
Contract Format
Must written, in French and signed by both employer and staff. staff receive a paper or electronic copy within 2 working days
Payroll Currency
EUR
Probation
6 month contract: Can be extended for a further 2 weeks. Over 6 months contracts: Can be extended for 1 month
Contract Period
Lasts up to 18 months, can be renewed twice
Termination
Mandatory termination letter in writing
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 8 days' service: 24 hours, - Over 8 days' service: 48 hours | - 24 hours' service: Under 8 days - 48 hours' service: 8 days to 1 month - 2 weeks' service: 1 month to 3 months - 1 month service: Over 3 month | - 24 hours' service: Under 8 days - 48 hours' service: 8 days to 1 month - 2 weeks' service: 1 month to 3 months - 1 month service: Over 3 month |
| Notice Period - Regular | - Set by the collective bargaining agreement - Generally 1-3 months | - Set by the collective bargaining agreement - Generally 1-3 months | - Set by the collective bargaining agreement - Generally 1-3 months |
| Severance Pay | - No Severance | - When staff's CDD ends and a CDI has not been offered - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay | - When staff's CDD ends and a CDI has not been offered - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay |
Public Holiday
11 days
Holidays that fall on a non-working day are classed as an extra day off.
Country Level
| Date | Name |
|---|---|
| 01 Jan | New Year's Day |
| 29 Mar | Good Friday |
| 01 Apr | Easter Monday |
| 01 May | Labor Day |
| 08 May | WWII Victory Day |
| 09 May | Feast of the Ascension of Jesus Christ |
| 19 May | Whit Sunday |
| 20 May | Whit Monday |
| 14 Jul | Bastille Day |
| 15 Aug | Assumption of Mary |
| 01 Nov | All Saints' Day |
| 11 Nov | Armistice Day |
| 25 Dec | Christmas Day |
| 26 Dec | St Stephen's Day |
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
|
Annual Leave Working Time Reduction (RTT) |
5 weeks Difference in hours over 35 per week converted into days |
All staff |
| Sick Leave | Up to 12 months within 3 years | All staff with social security contributions |
| Maternity Leave |
16 weeks for the first child 26 weeks for the third child 34 weeks for twins 46 weeks for triplets |
All expectant mothers |
| Paternity Leave | 25 calendar days for 1 baby, 32 calendar days for twins | All expectant fathers |
| Parental Leave | 310 working days | Staff with dependent child under 20 years old with illness, disability or children that have had an accident |
| Adoption Leave |
1 child: 16 weeks for 1 parent, 16 weeks and 25 days for 2 parents 2 children: 18 weeks for 1 parent, 18 weeks and 25 days for 2 parents More than 2 children: 22 weeks for 1 parent, 22 weeks and 32 days for 2 parents |
All staff with an adopted child |
| Bereavement Leave | Up to 14 working days | All staff for passing of a family member |
Reference
- https://www.numbeo.com/cost-of-living/in/Paris
- https://www.insee.fr/fr/statistiques/7457170
- https://travail-emploi.gouv.fr/
- https://culture-rh.com/tableau-cotisations-sociales-2024-taux-explications/
- https://www.service-public.fr/particuliers/vosdroits/F2883?lang=en
- https://www.service-public.fr/particuliers/vosdroits/F13893?lang=en
- https://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-posting-of-employees/posting-of-employees/article/posted-workers-rights-377922
- https://www.payscale.com/research/FR/Country=France/Salary
- https://www.service-public.fr/particuliers/vosdroits/F34151?lang=en#:~:text=Working%20time%20reduction%20%28RTT%29%20is%20a%20scheme%20which,an%20agreement%20or%20agreement%20%28most%20often%20company%20agreement%29.
- https://www.service-public.fr/particuliers/vosdroits/N17580?lang=en
- https://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-posting-of-employees/posting-of-employees/article/posted-workers-rights-377922
- https://entreprendre.service-public.fr/actualites/A17115?lang=en
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Contact UsCountry Guide - France
Last updated: 28 Nov 2024
Exchange Rate
Currency (EUR)
- 1 CNY = 0.185 EUR
- 1 USD = 1.32 EUR
Other currencies can be retrieved via the country guide link above.
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Labor Cost Calculator
To know the total employer cost for hiring a staff with certain salary, please go to our main site: https://marcopayroll.com
Cost of Living
Indicative value for a working adult in a city: Paris
Publicly available data (Numbeo, etc..), verified by Marco’s in-country staff
| Living Requirement | Indicative Amount (EUR) |
|---|---|
| McDonalds Set Meal | 12 |
| Monthly Train and Bus Tickets | 85 |
| 3 Bedrooms Rental (City Center) | 3,050 |
| 3 Bedrooms Rental (Outskirt) | 2,260 |
Current Inflation Rate
2.2%
Wage
Minimum Wages
- 1,747.20 per month, 2,517.13 per month for Salary Portage (can differ in collective agreements) or 11.52 per hour
Median Salary
Estimated based on general positions such as HR, Accounting, Admin roles, in tier one cities.
| Job Level | Monthly Salary (EUR) |
|---|---|
|
Entry-Level
Fresh Graduate
|
3,000 |
|
Mid-Level
5 Years
|
4,000 |
|
Experienced & Managerial Level
10 Years
|
5,000 |
|
Specialized & Senior-Level
15 Years
|
7,000+ |
Annual Salary Growth
3.5%
Statutory Contribution
Companies with less than 50 staff, the employer pays social security and withholding tax on 15th of following month to URSSAF;
Companies with 50 employees, paid on 5th of following month
Country Level
| Type | Employer Rates | Employee Rates | Notes |
|---|---|---|---|
| Health Insurance |
13% 7% if annual salary is under 2.5 minimum salary |
- | All staff |
| Autonomy Solidarity Contribution (CSA) | 0.3% | - | All staff |
| Old-Age Insurance |
8.55% : for the first 3,864 EUR 2.02% for the exceed part |
6.90%: for the first 3,864 EUR 0.4% for the exceed part |
All staff |
| Accident and Occupational Diseases Insurance | Based on company size and risks | - | All staff |
| Family Allowance |
5.25% 3.45%: If annual salary under 73,382.4 EUR |
- | All staff |
| Unemployment Insurance |
4.05% Contribution base capped at 15,456 EUR per month |
- | All staff |
| Supplementary Pension |
6.01% for the first 3,864 EUR 14.57% for salary 3,864 - 30,912 EUR |
4.01%: for the first 3,864 EUR 9.72%: for salary between 3,864 to 30,912 EUR |
All staff |
| Supplementary Health Insurance |
4.38% Contribution base capped at 3,864 EUR |
- | All staff |
| Wage Guarantee Insurance Association | 0.2%, contribution base capped at 15,456 EUR | - | All staff |
| Gratuity | 10% | - | All staff with fixed-term contracts only |
Other Benefit
Other common employment benefits in France include:
- Food voucher: EUR 19 per day
- Mobile Phone Allowance: Roughly 50 EUR per month
- Transport Allowance: Roughly 800 EUR per month
- 13th salary payment is customary and paid at the end of the year
Income Tax
Residents
-
Tax period: 1st January - 31st December.
Filing start date: May 1st
Country Level
| Taxable Income | Rate |
|---|---|
| <11,294 | 0% |
| 11,295 - 28,797 | 11% |
| 28,798 - 78,570 | 30% |
| 78, 571 - 177,106 | 41% |
| + 177,106 | 45% |
Non-residents
Country Level
| Taxable Income | Rate |
|---|---|
| up to 26,000 | 20% |
| 26,000+ | 30% |
Working Hours
Statutory
35 hours
7 hours a day, 5 days a week
Typical practice
35/ 40 hours
Monday - Sunday
Overtime
Limit of 48 hours per week, 10 hours per day. total annual limit is 220 hours
- 25% for the first 8 hours over the statutory working time (between the 36th and 43rd hour of work
- 50% for hours thereafter (from the 44th hour)
- Hours worked over the statutory weekly limit: Staff get a wage supplement or the equivalent compensatory rest period
- Employees who work on public holidays are paid additional wages or given time off in lieu.
Employment Contract
Permanent CDI
Probation
up to 3 months
Termination
A termination letter in writing is mandatory
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 8 days' service: 24 hours - Over 8 days' service: 48 hours | - 24 hours: Under 8 days - 48 hours: 8 days to 1 month - 2 weeks: 1 month to 3 months - 1 month: <3 months | - 24 hours: Under 8 days - 48 hours: 8 days to 1 month - 2 weeks: 1 month to 3 months - 1 month: <3 months |
| Notice Period - Regular | - Less than 6 months employment: 1 months - Over 6 months employment: 2 months - Notice set by collective agreement | - Less than 6 months employment: 1 months - Over 6 months employment: 2 months - More than 2 years employment: 3 months - Notice set by collective agreement | - Less than 6 months employment: 1 months - Over 6 months employment: 2 months - More than 2 years employment: 3 months - Notice set by collective agreement |
| Severance Pay | - No severance pay | - Up 10 years' service: ¼ of the monthly average salary in the past 12 months per year of service - Over 10 years’ service: 1/4 months' salary per year of service up to 10 years, plus 1/3 months' salary per year of seniority after 10 years | - Up 10 years' service: ¼ of the monthly average salary in the past 12 months per year of service - Over 10 years’ service: 1/4 months' salary per year of service up to 10 years, plus 1/3 months' salary per year of seniority after 10 years |
Fixed-Term CDD
Used for staff on suspended contracts, pending staff recruited for a CDI, a commercial company manager or self employed person
Probation
6 month contract: Can be extended for a further 2 weeks. Over 6 months contracts: Can be extended for 1 month
Termination
Mandatory termination letter in writing
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 8 days' service: 24 hours, - Over 8 days' service: 48 hours | - 24 hours' service: Under 8 days - 48 hours' service: 8 days to 1 month - 2 weeks' service: 1 month to 3 months - 1 month service: Over 3 month | - 24 hours' service: Under 8 days - 48 hours' service: 8 days to 1 month - 2 weeks' service: 1 month to 3 months - 1 month service: Over 3 month |
| Notice Period - Regular | - Set by the collective bargaining agreement - Generally 1-3 months | - Set by the collective bargaining agreement - Generally 1-3 months | - Set by the collective bargaining agreement - Generally 1-3 months |
| Severance Pay | - No Severance | - When staff's CDD ends and a CDI has not been offered - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay | - When staff's CDD ends and a CDI has not been offered - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay |
Temporary/ Agency CTT
Work carried out for a short-term pre-defined period, or a period corresponding to the completion of a specific task
Probation
1 month: Can be Extended for 2 days, 1-2 months: Can be extended for 3 days. Over 2 months: Can be extended for 5 days
Termination
A termination letter is mandatory and notice of termination must be in writing. Agency workers enjoy full French labour rights
| Voluntary Resignation | Involuntary Termination | Economic Layoff | |
|---|---|---|---|
| Notice Period - Probation | - 8 days service: 24 hours, - Over 8 days' service: 48 hours | - 24 hours: < 8 days - 48 hours: 8 days to 1 month - 2 weeks: 1 month to 3 months - 1 month: <3 months | - 24 hours: < 8 days - 48 hours: 8 days to 1 month - 2 weeks: 1 month to 3 months - 1 month: <3 months |
| Notice Period - Regular | - Set by the applicable collective bargaining agreement and the Labour Code - Generally 1-3 months | - Set by the applicable collective bargaining agreement and the Labour Code - Generally 1-3 months | - Set by the applicable collective bargaining agreement and the Labour Code - Generally 1-3 months |
| Severance Pay | - No severance | - When a CDD comes to an end and they have not been offered a CDI - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay | - When a CDD comes to an end and they have not been offered a CDI - Equal to at least 10% total gross salary paid during a year - Payment is made at the same time as monthly pay |
Public Holiday
11 days
Holidays that fall on a non-working day are classed as an extra day off.
2024
| Date | Name |
|---|---|
2025
| Date | Name |
|---|---|
Leave
| Leave Type | Entitlement | Notes |
|---|---|---|
|
Annual Leave Working Time Reduction (RTT) |
5 weeks Difference in hours over 35 per week converted into days |
All staff |
| Sick Leave | Up to 12 months within 3 years | All staff with social security contributions |
| Maternity Leave |
16 weeks for the first child 26 weeks for the third child 34 weeks for twins 46 weeks for triplets |
All expectant mothers |
| Paternity Leave | 25 calendar days for 1 baby, 32 calendar days for twins | All expectant fathers |
| Parental Leave | 310 working days | Staff with dependent child under 20 years old with illness, disability or children that have had an accident |
| Adoption Leave |
1 child: 16 weeks for 1 parent, 16 weeks and 25 days for 2 parents 2 children: 18 weeks for 1 parent, 18 weeks and 25 days for 2 parents More than 2 children: 22 weeks for 1 parent, 22 weeks and 32 days for 2 parents |
All staff with an adopted child |
| Bereavement Leave | Up to 14 working days | All staff for passing of a family member |
Reference
- https://www.numbeo.com/cost-of-living/in/Paris
- https://www.insee.fr/fr/statistiques/7457170
- https://travail-emploi.gouv.fr/
- https://culture-rh.com/tableau-cotisations-sociales-2024-taux-explications/
- https://www.service-public.fr/particuliers/vosdroits/F2883?lang=en
- https://www.service-public.fr/particuliers/vosdroits/F13893?lang=en
- https://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-posting-of-employees/posting-of-employees/article/posted-workers-rights-377922
- https://www.payscale.com/research/FR/Country=France/Salary
- https://www.service-public.fr/particuliers/vosdroits/F34151?lang=en#:~:text=Working%20time%20reduction%20%28RTT%29%20is%20a%20scheme%20which,an%20agreement%20or%20agreement%20%28most%20often%20company%20agreement%29.
- https://www.service-public.fr/particuliers/vosdroits/N17580?lang=en
- https://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-posting-of-employees/posting-of-employees/article/posted-workers-rights-377922
- https://entreprendre.service-public.fr/actualites/A17115?lang=en
Contact Info
-
Singapore (Headquarters)
8 Marina Boulevard, MBFC Tower 1, #11-01, Singapore, 018981
+65 6653 4334 -
China (Headquarters)
79 Jianguo Road, China Central Place Tower 2, #09-52, Beijing, 100025
+86 10 6580 0555 -
China (Service Center)
23 Dagong Street, Eton Place Tower 2, Unit 1808, Dalian, 116001
-
United States
445 S Figueroa St, 31st Floor, Los Angeles, California, 90071
-
United Kingdom
71 - 75 Shelton Street, London, England GB
-
Netherlands
Vijzelstraat 68, 1017 HL, Amsterdam
-
Australia
Level 22, Salesforce Tower, 180 George Street, Sydney, NSW 2000