Deutsch
中文 (中国)
한국어
Payroll Service for Employees in France
We manage French payroll for international companies, even without their own local entity in France.
Hire employees in France without a permanent establishment and manage French payroll?
Would you like to hire employees in France without setting up your own branch or subsidiary? International Payroll Services supports you with employment and payroll in France.
Whether you send employees to France for business purposes or plan to employ staff locally on a long term basis, French payroll, social security and employment law requirements must be taken into account.
For long term employment without your own French entity, two models are particularly relevant:
1. Employer of Record in France
With an Employer of Record solution, your new team member is employed through a suitable local employer structure while working operationally for your company.
✓ Employment without your own French entity
✓ French payroll and administration outsourced
✓ Support with local compliance requirements
Note: The French Portage Salarial system is a separately regulated employment model and is not equivalent to every EOR arrangement.
2. Direct Employment in France
Your company remains the employer. Even without a branch in France, registration as a foreign employer may be possible.
✓ Employees are employed directly by your company
✓ No French entity required
✓ French payroll through IPS
✓ Support with registration and administration
IPS is your global payroll solution for successful and efficient
cross border payroll without your own local entity.
Employing and paying employees in France: Information about payroll in France
France is one of the most important European markets for internationally active companies. At the same time, French payroll, social security and employment law are extensively regulated.
As your partner for international payroll, IPS supports you with the compliant employment of your employees in France and the preparation of French payroll in accordance with local requirements.
The statutory full time working week in France is generally 35 hours per week. Working hours above this level may be considered overtime. Collective bargaining agreements and company agreements may provide additional or different rules.
The statutory French minimum wage SMIC has been €12.31 gross per hour or €1,867.02 gross per month since June 1, 2026, based on a 35 hour working week.
Payroll Costs and Payroll in France
France has an extensive system of employer and employee contributions. The actual payroll costs in France can therefore vary significantly depending on gross salary, type of employment, company size, location and other factors.
A general calculation using a fixed percentage is therefore not reliable for every employment situation.
French payroll costs include, among other things:
→ Health, maternity and disability insurance
→ Pension and supplementary pension contributions
→ Unemployment insurance
→ Family benefits
→ Contributions for occupational accidents and occupational diseases
→ Other statutory and, where applicable, collective agreement contributions
Employee contributions are deducted from gross salary through French payroll. Employee income tax is also generally taken into account through the French withholding tax system called prélèvement à la source.
Sick Leave
In the event of illness, employees in France must inform their employer of their incapacity for work and submit the required medical certificate or avis d’arrêt de travail.
Subject to the statutory requirements, French health insurance may pay sickness benefits from the fourth day of illness. For ordinary illness, there is generally a three day waiting period.
Statutory sickness benefits do not automatically replace the employee’s full salary. Depending on statutory requirements, collective bargaining agreements or company agreements, additional employer payments or continued salary payments may apply.
Vacation and Public Holidays
Employees in France generally accrue 2.5 so called jours ouvrables of paid leave per month worked. For a full working year, this corresponds to 30 jours ouvrables or five weeks of paid leave.
Collective bargaining agreements, company agreements or employment contracts may provide more favorable rules.
France has eleven statutory public holidays:
→ January 1: New Year’s Day
→ Easter Monday
→ May 1: Labor Day
→ May 8: Victory Day 1945
→ Ascension Day
→ Whit Monday
→ July 14: French National Day
→ August 15: Assumption Day
→ November 1: All Saints’ Day
→ November 11: Armistice Day 1918
→ December 25: Christmas Day
Only May 1 is generally a mandatory statutory day off. For the other public holidays, collective bargaining agreements, agreements or company rules may apply.
Probationary Period and Termination
A probationary period may be agreed for an indefinite employment contract CDI. The statutory maximum initial probationary period differs depending on the employee category:
→ Workers and employees: up to 2 months
→ Technicians and supervisors: up to 3 months
→ Executives and cadres: up to 4 months
Under certain conditions, a probationary period may be extended once, particularly if an applicable industry collective bargaining agreement permits this, the possibility of extension is included in the employment contract and the employee agrees.
For ordinary termination by the employer, the following statutory minimum notice periods generally apply:
→ Less than 6 months of service: according to the collective bargaining agreement or customary industry or local rules
→ 6 months to less than 2 years: 1 month
→ From 2 years: 2 months
Collective bargaining agreements may provide longer notice periods that are more favorable to employees.
A dismissal for personal reasons must be based on a real and serious reason. The employer must generally follow a formal procedure involving an invitation to a preliminary meeting, a hearing with the employee and subsequent written notice of termination.
In the event of termination by the employer, a statutory entitlement to severance pay may arise after at least 8 months of continuous service. The statutory minimum amount is generally one quarter of a monthly salary per year of service for the first ten years and one third of a monthly salary per year for any additional years.
Employ and Pay Employees in France in Compliance with Local Requirements
Hiring employees in France involves numerous legal, tax and administrative requirements. With our international payroll solutions, we support you with efficient and locally compliant processing.
Your benefits:
✓ French payroll in accordance with local requirements
✓ Support with taxes and social security
✓ Employment of employees without your own local entity
✓ Registration as a foreign employer may be possible
✓ Employer of Record solutions for suitable employment situations
✓ Support with French employment law and payroll compliance
✓ Flexible expansion and access to the French market
Request a non binding consultation now and employ and pay employees in France professionally.
Where We Can Support You
Any Questions About Payroll in France?
We are here to help quickly and easily!
Simply call us: +49 2173 2039568
or send us an email!
