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.
而不是單獨處理這個問題，G-P 為您的所有就業需求提供了解決方案。以下是您在法國管理薪資服務時需要知道的事項。
如何在法國設定薪資
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.
在僱員開始工作之前，您必須向法國社會安全機構提交一份預先聲明書（DPAE）向社會安全機構註冊他們。僱主還必須向所有私營部門僱員的強制性補充退休金基金（AGIRC-ARRCO）註冊。大多數集體協議（CBA）要求雇主要求僱員註冊在一個預視（公積）基金，以獲得生命和殘疾保障。
下一步是從每個團隊成員收集信息以處理薪資，包括：
- 法國社會安全號碼（註冊編號，或 NIR）
- 銀行詳細資料 (relevé d'Identité bancaire, 或 RIB)
- 僱傭合約的相關個人資訊，例如全名、地址及聯絡資料
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.
法國的工資稅和社會安全
法國的薪資涉及所得稅扣減和社會保障供款，僱主從僱員的薪水中扣除這些費用。
法國個人所得稅（PAYE）
法國使用即賺即繳；所得稅預扣制度 (PAYE) 系統，稱為來源預選（PAS）。
稅率是漸進的但複雜。這取決於幾個因素，例如家庭總收入除以「部分」或家庭商數。
- 一個成年人是一個部分
- 已婚夫婦是兩個部分
- 前兩個孩子是0 。5每個零件
- 之後的每個孩子都是一個部分
PAYE 是根據應稅淨薪水計算，而不是總薪水。此金額低於總薪水，因為它不包括強制性僱員社會安全供款。
法國 2025 的年度所得稅範圍為：
- 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%
法國社會保障供款
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.
其他法國營業稅
公司支付標準企業所得稅為 25%，增值稅為 20%，儘管某些商品和服務適用於降低增值稅率。
法國薪資管理的要素
- Payment frequency: Salaries are paid monthly. Employers must give each employee a detailed payslip (bulletin de paie) every month.
- A 13 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.
法國公司薪資選項
擴展到法國的公司有三種主要選擇來管理薪資：
- 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.
支付法國的獨立承包商
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.
對於任何超過 EUR 5, 000（不含增值稅）的服務合約，您必須執行法定 " 警覺責任 "（警覺責任）。在開始任何工作之前，請確認承包商的業務是否已註冊，並且符合稅金和社會安全的最新狀態。
法國權利和終止條款
法國的終止受到旨在保護僱員的嚴格勞動法規管理。僱主必須有有效的終止理由，該理由可以基於個人理由（例如表現或不當行為）或經濟原因。
僱主必須遵循正式的程序，包括初步會議和解僱書面通知。
試用期讓雙方更容易終止工作。但即使在試用期間，僱主也必須提供最短通知期，並保護僱員免受不公平或歧視性的解僱。
通知期取決於僱員的角色、服務長期以及任何適用的集體勞動協議（集體勞動協議）。除非嚴重不當行為外，持有長期合約的僱員，並且服務至少八個月的僱員可獲豁免。遣散費是使用以下最高的數量計算：
- 過去 12 個月的平均月薪，或
- 過去三個月薪金的三分之一（包括獎金，比例評級）
法律最低解僱金為：
- 首 10 年度每年服務薪水的四分之一
- 除非 集體勞動協議 規定較高的金額，否則 10 年後每年服務月薪的三分之一
讓 G-P 管理您的法國工資
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.
Book a demo to learn more about our global employment products and EOR solutions in France.
