France’s central location in Europe and strong economy make it an attractive place to build your team. But before you make your first hire, you need to set up payroll in France. Managing payroll involves calculating tax and social security contributions, applying strict reporting requirements, and keeping up with changing regulations — all of which increase admin time and the risk of noncompliance.
G-P 可以为您的所有就业需求提供解决方案，而不是单独解决这个问题。以下是您在法国管理薪资服务时需要了解的信息。
如何在法国设置工资单
Using payroll services in France helps you comply with local regulations. But before you can hire and pay your team members, you need a legal presence in the country, which usually means setting up a subsidiary in France.
在员工开始工作之前，您必须通过向法国社会保障机构提交一份 préalable ál'embauche（DPAE）声明来为他们注册社会保障。雇主还必须向所有私营部门雇员的强制性补充养老金（AGIRC-ARRCO）注册。大多数集体劳资谈判协议（CBA）要求雇主为员工注册人寿和残疾保险的预付金（provoyance）。
下一步是从每个团队成员那里收集信息以处理工资单，包括：
- 法国社会保障编号（注册号码，简称 NIR）
- 银行详细信息（RIB）
- 雇佣合约的相关个人信息，例如全名、地址和联系方式
An easier alternative is to partner with an employer of record (EOR) like G-P. We handle payroll with 99% accuracy, so your team is always paid on time. With us, you don’t have to set up a local entity or worry about payroll admin. We ensure full compliance with all payroll and employment obligations.
法国的工资税和社会保障
法国的薪水涉及所得税扣除和社会保障缴款，雇主从员工的薪水中扣除这些款项。
法国个人所得税（PAYE）
法国使用所得税预扣制（PAYE）系统，即来源预付（P AS）。
税率是累进的，但很复杂。这取决于几个因素，如家庭总收入除以 "部分 "数或家庭商数。
- 一个成年人是一个部分
- 夫妻是两个部分
- 前两个孩子是0 。5每份
- 之后的每个孩子都是一个部分
所得税预扣制 是根据应纳税工资净额而不是工资总额计算的。该金额低于薪水总额，因为它不包括强制性的员工社会保障缴款。
法国 2025 的年度所得税等级为：
- Up to EUR 11,294: 0%
- EUR 11,295–28,797: 11%
- EUR 28,798– 82,341: 30%
- EUR 82,342– 177,106: 41%
- Over EUR 177,106: 45%
法国的社会保障缴款
Employers and employees contribute to France's social security system. These contributions cover healthcare, family benefits, retirement, unemployment, and more. Rates vary based on salary, industry, and CBAs.
- France employer contribution: This is 25–45% of the employee's gross salary. It includes payments for state-funded healthcare, a basic state pension, and mandatory supplementary pension schemes (retraite complémentaire), unemployment, occupational insurance, family benefits, and disability and death insurance (prévoyance). Employers may also need to contribute towards supplementary schemes such as provident funds, depending on the CBA and employee category.
- France employee contributions: This is 20–23% of the employee's gross salary. Employees must also make general social contributions (contribution sociale généralisée, or CSG) and social debt repayment contributions (contribution au remboursement de la dette sociale, or CRDS). Employers withhold employee CSG and CRDS contributions, in addition to employee social security contributions.
其他法国营业税
尽管降低的增值税税率适用于某些商品和服务，但公司缴纳 25% 的标准企业所得税和 20% 的增值税（VAT）。
法国薪资管理的要素
- Payment frequency: Salaries are paid monthly. Employers must give each employee a detailed payslip (bulletin de paie) every month.
- A 13 第 9 个月的薪水 : While not mandatory, this is often required by a CBA. It’s typically paid at the end of the year.
- Payslip requirements: Payslips must include detailed information such as employer and employee details, job title, applicable CBA reference code, gross salary, a detailed breakdown of all social security and tax deductions, net payable salary, and accrued annual leave.
- Reporting and deadlines: Employers must create a monthly electronic report, called the déclaration sociale nominative (DSN). This report collects payroll data, taxes, and contributions and is submitted to the relevant authorities.
法国公司的薪资选项
向法国扩张业务的公司有三种主要的薪资管理选择：
- Internal payroll: A company with a registered subsidiary in France and a large HR team can manage payroll internally. But this means hiring staff with expertise in French labor and tax law, and it’s usually best suited for large organizations that can invest plenty of time, money, and resources into a dedicated internal team.
- Partner with an EOR: Working with an EOR like G-P lets you manage payroll in France without setting up a local entity. As the France EOR, G-P handles all aspects of payroll and tax so your business is fully compliant.
- Use G-P Contractor™: Although independent contractors aren’t part of payroll, some companies rely on this worker type for specialized projects. With G-P Contractor, you can hire and pay contractors in 190 countries and in your choice of currency, using a digital wallet, bank transfer, or virtual card.
向法国的独立合同工付款
France independent contractors are responsible for registering with the tax authority and the social security system. They issue invoices for their services, file their own income tax returns, and pay their own social security contributions. When using independent contractors (travailleurs indépendants) in France, keep in mind they’re self-employed and entirely separate from employee payroll.
对于任何超过 5、000 欧元（不含增值税）的服务协议，您必须履行合法的 " 警戒义务 "（警戒义务）。在开始任何工作之前，请验证合同工的企业是否已注册并缴纳了最新的税收和社会保障缴款。
法国的权利和结束聘用条款
在法国，结束聘用受旨在保护员工的严格劳动法管辖。雇主必须有正当的结束聘用理由，可以基于个人理由（例如绩效或不当行为）或经济原因。
雇主必须遵循正式程序，包括初步会议和书面解雇通知。
试用期使双方都更容易终止工作。但是，即使在试用期间，雇主也必须给出最短的通知期限，并保护员工免遭不公平或歧视性解雇。
通知期限取决于员工的职责、服务年限和任何适用的集体劳资谈判协议 (CBA)。签订长期合同且服务至少八个月的员工将获得遣散费，严重不当行为的情况除外。遣散是使用以下两项中较高值计算的：
- 过去 12 个月的平均月薪水，或
- 过去三个月薪水的三分之一（包括按比例计算的奖金）
法律最低遣散费为：
- 前 10 年服务年薪水的四分之一
- 10 年后每年服务月薪的三分之一，除非 集体劳资谈判协议 规定更高的金额
让 G-P 管理你的法国工资单
G-P is the #1 rated EOR by all top industry analysts. We manage the entire employee lifecycle, including payroll, for your teams in 180+ countries. Get on-time, error-free payroll with flexible payment options and easily add bonuses, commissions, and exceptions in just a few clicks.
G-P EOR is the preferred partner for leading HCM, PEO, and payroll platforms. Bring your workforce data together in one place to maintain existing workflows while guaranteeing consistent and accurate data across your integrated systems.
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