Navigating France’s complex labor market is a significant challenge for businesses seeking to expand while remaining compliant with local laws. A France 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 France EOR expert, G-P EOR 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, like G-P 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.

Watch how an EOR works

Employment contracts in France

A written employment contract is not legally mandatory for every employee, but it is standard business practice and strongly recommended. It is required for several arrangements, including fixed-term contracts (CDD), part-time contracts, temporary agency work, and apprenticeship or professional training contracts. The contract should be in French, or bilingual with the French version controlling, and clearly state all terms of employment, including compensation, job duties, working hours, and probationary period. Salary and compensation figures should 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 legal workweek is 35 hours for full-time employees. Work beyond this threshold is generally treated as overtime, subject to applicable pay or rest rules. 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, usually 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. It may also apply to some non-executive employees with genuine schedule autonomy. The arrangement generally requires an individual written agreement and workload monitoring safeguards. 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, other public holidays may also be paid days off under a collective bargaining agreement, company policy, employment contract, or local rules.

  • 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 Bas-Rhin, Haut-Rhin, and Moselle, the departments covered by Alsace-Moselle local law.

Vacation days in France

Employees are entitled to a minimum of 5 weeks of paid vacation per year. This is generally calculated as 2.5 working days per month of actual work, up to 30 working days annually. 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 generally must provide a doctor's medical certificate to their employer within 48 hours of the start of sick leave. During sick leave, employees are generally eligible for daily allowances from Social Security after a 3-day waiting period. Benefits usually start from the 4th day. Exceptions may apply, and employer salary-maintenance obligations may apply separately. 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. During this post-return period, dismissal is generally permitted only for serious misconduct unrelated to pregnancy or maternity leave, or where maintaining the employment contract is impossible for an unrelated reason.

Maternity leave in France (Congé maternité):

  • For a first or second child: 16 weeks (6 prenatal, 10 postnatal).
  • For a third child or subsequent child: 26 weeks (8 prenatal, 18 postnatal).
  • Leave is extended for multiple births.
  • During leave, Social Security pays a daily allowance, capped at EUR 101.94 per day. Actual entitlement may be lower depending on salary and eligibility. Many CBAs require employers to supplement this allowance.

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

  • 3 working days of birth leave, paid by the employer, generally starting on the birth date or the first working day after birth.
  • 25 calendar days (32 for multiple births), paid by Social Security. This includes a mandatory 4-day period after the 3 employer-paid birth leave days, plus a flexible period that can generally be taken within 6 months of birth.

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, private-sector employers are generally required to offer collective supplementary health insurance (mutuelle) to all employees. The employer must pay at least 50% of the premium, although lawful opt-outs may apply.

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: The initial probationary period is generally capped at 2 months for workers and employees, 3 months for technicians and supervisors, and 4 months for executives. Renewal may be possible only if the applicable collective bargaining agreement allows it and the contract provides for it.
  • 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 uninterrupted service are generally entitled to statutory severance pay, unless dismissed for gross or willful misconduct. The minimum is ¼ of a month's salary per year for the first 10 years, and ⅓ for each year after that. 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 usually takes at least about 5–6 weeks from signature to termination, assuming no delays. It requires a specific indemnity at least equal to the statutory minimum, or the higher applicable collective bargaining agreement amount.

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 11,497: 0%
  • EUR 11,498 – EUR 29,315: 11%
  • EUR 29,316 – EUR 83,823: 30%
  • EUR 83,824 – EUR 180,294: 41%
  • Above EUR 180,294: 45%

Social security contributions in France: These are substantial and shared between the employer and employee. Employer contributions are typically about 40% to 45% of gross salary. Employee contributions are generally around 20% to 23%, depending on the employee’s status, salary level, and applicable contribution caps.

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.
  • Transparent, flat-rate pricing: Evaluate total cost predictability rather than low base rates. Look for standard, clear pricing models. Compare pricing structures carefully, as some EORs use percentage-of-payroll models that penalize high earners. Flat-rate pricing ensures long-term operating budget accuracy. The G-P EOR starting price of USD $599 monthly gives you full access to the G-P Global Employment Platform. We use a flat platform fee rather than charging a percentage of payroll.
  • 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.

France EOR FAQs

What does a France EOR handle vs. what the client company manages?

G-P EOR manages HR, payroll, and legal compliance. Your company retains full control over daily work tasks, business strategy, and performance management.

What is included in the USD $599 monthly G-P EOR platform fee?

The G-P EOR starting price of USD $599 monthly gives you full access to the G-P Global Employment Platform. We use a flat platform fee rather than charging a percentage of payroll. This fee includes compliant hiring across 180+ countries, automated onboarding, local payroll processing, tax filings, benefits administration, and ongoing legal and HR support.

What is portage salarial, and how is it used for hiring in France?

Portage salarial is a regulated French employment model where a professional is employed by a specialized umbrella company, which manages payroll and compliance while the professional works on assignments for client companies. This model allows international businesses to engage skilled talent in France quickly. Organizations avoid the administrative complexity of local entity establishment while ensuring labor compliance and social protections for the talent. 

How does a France EOR manage payroll, taxes, and social contributions?

France EOR services, such as G-P, process payroll, withholds taxes, and remits social contributions via the DSN (Déclaration Sociale Nominative) system. G-P EOR ensures on-time payroll accuracy backed by the largest team of in-country HR experts.

When should you use an EOR in France vs. opening a local entity?

Use French employer of record services for rapid market capture or to hire team members quickly without the cost of a local entity. Establishing a local entity is a path for large-scale operations requiring a permanent tax establishment.

France EOR vs PEO: Who is the legal employer?

In the EOR model, G-P is the legal employer and assumes statutory liability. In a traditional PEO arrangement, the client remains the employer of record. G-P provides the EOR model to remove the administrative burden and legal risk from your company.