Navigating France’s complex labor market is a significant challenge for businesses seeking to expand while remaining compliant with local laws. An employer of record (EOR) provides a streamlined solution, enabling you to hire employees in France without establishing a local legal entity. Using SaaS EOR services can significantly simplify the hiring process by providing comprehensive support for business expansion. An EOR acts as the legal employer, managing payroll, French employee benefits, taxes, and HR compliance while you direct your employee's day-to-day work.

As a global EOR expert, G-P manages payroll, employment contract best practices, statutory and market norm benefits, and other administrative services. You'll have peace of mind knowing your French hiring and employment is handled by a team of dedicated experts. G-P provides the resources companies need to quickly hire global talent in 180+ countries.

Simplify hiring in France with an employer of record

By partnering with an EOR, you ensure compliance with French employment laws and benefit from expert guidance, enabling you to expand your business seamlessly. An employer of record helps with:

  1. Partner with a global employment expert. Choose an EOR with deep, in-country expertise in France. They will serve as your guide through the local legal landscape.

  2. Source your ideal candidate. You find the best talent for your needs, and the EOR handles the rest of the employment process.

  3. Generate a compliant employment contract. Your EOR drafts a locally compliant contract that reflects all mandatory terms under France’s labor laws, including salary, working hours, and notice periods.

  4. Onboard and manage your team. The EOR manages all aspects of the employment lifecycle. This includes registering the employee with France’s tax authorities and social security system, France payroll, and administering benefits.

Employment contracts in France

While not always mandatory, a written employment contract is a strong recommendation and a standard business practice in France. The contract must be in French and clearly state all terms of employment, including compensation, job duties, working hours, and probationary period. All salary and compensation figures must be stated in euros (EUR).

An EOR in France drafts locally compliant employment contracts that reflect all mandatory terms under France’s labor laws. These terms include salary, working hours, and notice periods, ensuring the contract adheres to local regulations.

Working hours in France

An employer of record in France manages compliance with labor laws for public holidays, vacation, sick, and parental leave. They handle public holiday pay, calculate and track vacation, manage sick leave certificates and benefits, and ensure adherence to maternity and partner leave durations, including dismissal protection. This administrative oversight helps companies avoid penalties and ensures employee entitlements.

The standard workweek in France is 35 hours. Any hours worked beyond this are considered overtime. The law limits work time to a maximum of 10 hours per day and 48 hours in a single week, with a weekly average not to exceed 44 hours over 12 consecutive weeks.

Overtime is compensated with a pay increase or equivalent rest time:

  • 25% increase for the first 8 hours of overtime (from the 36th to the 43rd hour).

  • 50% increase for each hour thereafter.

For certain autonomous employees, particularly managers (cadres), a flat annual rate agreement (forfait jours) may be established if permitted by the applicable CBA. This arrangement often includes additional vacation days, known as RTT (Réduction du Temps de Travail), to compensate for hours worked beyond the 35-hour standard.

Public holidays in France

France observes 11 national public holidays. While May 1st (Labor Day) is the only mandatory paid public holiday, in practice, employees are granted a paid day off for all of them.

  • New Year's Day (January 1)

  • Easter Monday

  • Labor Day (May 1)

  • WWII Victory Day (May 8)

  • Ascension Day

  • Whit Monday

  • Bastille Day (July 14)

  • Assumption of Mary (August 15)

  • All Saints' Day (November 1)

  • Armistice Day (November 11)

  • Christmas Day (December 25)

Note: Good Friday is a public holiday only in the Alsace-Moselle region.

Vacation days in France

Employees in France are entitled to a minimum of 5 weeks (25 working days) of paid vacation per year. An employee's vacation pay is calculated using the method that is most favorable to them: either 10% of their total gross remuneration over the reference period (the 'rule of the tenth') or the salary they would have earned if they had worked (the 'salary continuation rule').

France sick leave

If unable to work due to illness or injury, an employee must provide a doctor's medical certificate to their employer within 48 hours. During sick leave, employees are eligible for daily allowances from Social Security after a 3-day waiting period. Depending on the employee's length of service and the applicable CBA, the employer is often required to supplement these allowances to maintain a portion or all of the employee's salary.

Parental leave in France

France provides comprehensive protections and leave for new parents. Employees are protected from dismissal during pregnancy, maternity leave, and the 10 weeks following their return to work.

Maternity leave in France (Congé maternité):

  • For a first or second child: 16 weeks (6 prenatal, 10 postnatal).

  • For a third child or more: 26 weeks (8 prenatal, 18 postnatal).

  • Leave is extended for multiple births.

  • During leave, Social Security pays a daily allowance, capped at EUR 102.84 per day (as of January 1, 2025). Many CBAs require employers to supplement this allowance.

Partner leave in France (Congé de paternité et d’accueil de l’enfant):

  • 3 business days of birth leave, paid by the employer, to be taken immediately after the birth.

  • 25 additional calendar days (32 for multiple births), paid by Social Security. This includes a mandatory 4-day period taken immediately after the birth leave, plus a flexible 21-day period that can be taken later.

Health insurance in France

France's healthcare system is funded by government national health insurance (Sécurité sociale). All residents contribute through payroll deductions. While the state system covers a significant portion of healthcare costs, employers are legally required to provide supplementary private health insurance (mutuelle) to cover the remainder for all employees.

How a France EOR helps business with health insurance

An employer of record manages enrollment in both the French state social security system and a compliant supplementary health insurance plan, ensuring your employees receive their full entitlements.

Termination and severance in France

Terminating an employee in France is a highly regulated and complex process that requires a legitimate and serious reason (cause réelle et sérieuse).

  • Probationary period in France: A probationary period (2 months for hourly workers, 3 for technicians, 4 for executives) allows for a simplified termination process.

  • Grounds for dismissal in France: Terminations of indefinite contracts must be based on personal grounds (e.g., misconduct, poor performance) or economic grounds (e.g., reorganization).

  • Severance pay in France: Employees with at least 8 months of service are entitled to statutory severance pay. The minimum is calculated as ¼ of a month's salary per year of service for the first 10 years, and ⅓ of a month's salary for subsequent years. CBAs often mandate more generous terms.

  • Mutual agreement in France (Rupture Conventionnelle): This allows an employer and employee to mutually agree to end the employment relationship. The process takes a minimum of 6-8 weeks and requires a severance payment at least equal to the statutory minimum.

Simplifying offboarding in France with an employer of record

Navigating France's complex termination procedures is a significant risk for foreign companies, particularly when not familiar with French labor laws. G-P's AI-powered EOR provides expert guidance and manages the process to ensure compliance and mitigate legal challenges.

Payroll and payroll taxes in France

An employer of record in France manages payroll and payroll taxes by handling mandatory national health insurance contributions for both employers and employees via social security. They also ensure compliance with France's progressive income tax system. The EOR manages employee contributions and employer contributions.

France uses a pay-as-you-earn (PAYE) system where income tax is withheld directly from employee salaries. Social security contributions are also deducted.

Income tax in France: Progressive tax brackets apply to residents. The 2024 income tax rates (applicable in 2025) are:

  • Up to EUR 11,294: 0%

  • EUR 11,295 – EUR 28,797: 11%

  • EUR 28,798 – EUR 82,341: 30%

  • EUR 82,342 – EUR 177,106: 41%

  • Above EUR 177,106: 45%

Social security contributions in France: These are substantial and shared between the employer and employee. Employer contributions can amount to approximately 45% of the gross salary, while employee contributions are around 22%.

Compulsory social security coverage in France includes:

  • Social Security (URSSAF)

  • Unemployment (managed by France Travail)

  • Pension plan (including the impacts of the 2023 reform, which progressively raises the retirement age to 64)

  • Life and disability insurance (prévoyance)

  • Supplementary healthcare (mutuelle)

Choosing the right employer of record in France

When selecting an employer of record in France, consider the following key factors to ensure a compliant and efficient global expansion:

  • Compliance expertise: The EOR should possess in-depth knowledge of French labor laws, including the Labour Code (Code du Travail), Collective Bargaining Agreements (CBAs), and local tax regulations. This ensures that all employment practices, from contracts to termination, are compliant.

  • Comprehensive service offering: A robust EOR partner should manage all aspects of employment, including payroll processing, tax remittances, benefits administration, leave management, and offboarding procedures.

  • Local market understanding: Look for an EOR with a strong local presence or proven experience in France, as this often indicates a better understanding of market norms and cultural nuances that can impact employee relations.

  • Scalability and flexibility: The France EOR should be able to accommodate your hiring needs, whether you're hiring a single employee or a global team, and adapt to potential changes in your global expansion strategy.

  • Technology and integration: A modern, AI-powered EOR platform that simplifies onboarding, management, and payment of employees, and integrates with existing HCM, PEO, or payroll systems, can significantly streamline operations.

  • Transparency and communication: Choose an employer of record that offers clear communication channels, transparent pricing, and regular updates on compliance changes.

  • Reputation and references: Research the EOR's reputation, client testimonials, and industry recognition to ensure they have a track record of reliability and success.

  • Data security and compliance. Ensure your EOR follows strict data security protocols like GDPR. This is critical for protecting sensitive employee information and maintaining compliance.

Why G-P EOR for global hiring in France?

G-P EOR is the recognized leader in global employment, ranked No. 1 in every industry analyst report. G-P’s global employment platform delivers everything companies of all sizes need to manage the full employee lifecycle with its trusted Global HR Agent, G-P Gia, and AI-powered Employer of Record (EOR) and Contractor products. G-P supports teams in 180+ countries with more than a decade of global employment experience, the largest team of in-country HR, legal, and compliance experts, and its unmatched proprietary knowledge base.

G-P is also 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.

Request a proposal today to start hiring in France today.