FR
France: Payroll & Employment Facts
Verified statutory employment facts for France, each with its official source and the date it applies from. This is our reference record. For provider choice and hiring advice, see the France employer-of-record guide and the France country hub.
What is the minimum wage in France?
| National minimum wage |
€12.31 / hour
|
|---|---|
| Next review date |
2027-01-01
|
What employer social contributions apply in France?
Rates are a percentage of gross wage, applied up to the annual contribution ceiling.
| Employer social security rate |
42.40%
|
|---|---|
| Pension |
15.29%
|
| Healthcare |
13.00%
|
| Unemployment Insurance (Assurance chômage) |
4.05%
|
| Work Accident Insurance (Accidents du travail) |
Not available
|
| Solidarity Contribution (Contribution solidarité autonomie - CSA) |
0.30%
|
| Housing Assistance Fund (FNAL) |
0.50%
|
| Vocational Training & Apprenticeship Tax |
1.68%
|
| Transport Levy (Versement mobilité) |
Not available
|
| Annual contribution ceiling |
47,760 EUR
|
| Total employer burden |
42.40%
|
What notice and leave rules apply in France?
Statutory minimum notice the employer must give, by completed length of service.
| Length of service | Employer notice |
|---|---|
| 0 to 23 months | 4 weeks |
| 24+ months | 8 weeks |
Checked 2026-06-06
| Payment in lieu of notice (PILON) |
Permitted
|
|---|---|
| Minimum annual leave |
30 days
|
| Annual leave includes public holidays |
No
|
| Public holidays per year |
11 days
|
Is 13th-month pay required in France?
None of the following are mandated by statute; they may still arise from a contract or collective agreement.
| Thirteenth-month pay required |
No
|
|---|---|
| Profit sharing required |
Yes
|
| Holiday bonus required |
No
|
How is severance calculated in France?
| Formula |
The statutory severance pay is calculated as a fraction of the employee's monthly reference salary for each year of service. The formula is tiered: 1/4 of a month's salary per year of service for the first 10 years of tenure, plus 1/3 of a month's salary per year of service for any years beyond 10. Incomplete years of service are calculated on a pro-rata basis.
|
|---|---|
| Per-year multiplier |
Not available
|
| Minimum qualifying tenure |
8 months
|
| Calculation base |
Reference salary ('salaire de référence') is gross monthly average pay, calculated as the higher of: (a) average over 12 months preceding dismissal notification, or (b) average over 3 months preceding dismissal notification. bonuses and premiums included.
|