Basic information
Capital: Paris
Time zone: GMT+1
Language: French
Currency code: EUR
Human Resources at a Glance
Contract Terms
– Names and details of employers and employees
– The employee’s date of birth
– posts
– Duties and Responsibilities
– Place of work
– Employment status (full-time, part-time, or temporary)
– The start and end dates of the contract
– Salary level
– Date of payment
– working hours
– Leave entitlements
– Termination of Employment
Guidelines Regarding Probation Period/Trial Period
The Labor Code allows for a probationary period so that the employer can assess the employee’s abilities. This time also allows employees to assess whether the job is a good fit for them. The maximum probationary period allowed under an indefinite employment contract is:
-Two months for blue-collar and white-collar employees
-Three months for supervisors and technical staff
-Managers and professionals for four months
These probationary periods can be extended on time, up to twice the original period. This practice is only permitted if permitted by the applicable industry-wide CBA. The probationary period must be stated in the employment contract or letter of appointment. This section must specify the length of the period, as well as the possibility of an extension of the relevant period.
If the employer terminates the employee’s contract during the probationary period, the following notice must be given:
-The first 7 days of the trial period are 24 hours
-The remainder of the first month is 48 hours
-The second and third months are two weeks
– One month during Month 3 and Month 6
– Six weeks during Month 6 and Month 8
According to the applicable CBA, 24 hours’ notice must be given if the employee terminates employment within the first month of the probationary period. For the remainder of the probationary period, employees must give 48 hours’ notice.
A probationary period may also be allowed under a fixed-term employment contract. This practice is subject to special rules. For fixed-term contracts of six months or less, the statutory maximum duration is one day per week and a maximum of two weeks. For fixed-term contracts of more than six months, the probationary period is up to one month. If an employer or employee terminates a contract during the probationary period, the notice period must be complied with. When the contract does not have a specific or fixed term, the probationary period is calculated based on the minimum duration of the contract.
Regulations and Rules Regarding Working Hours
For full-time employees, the Labor Code stipulates a normal working hour of 35 hours per week. The applicable CBA may dictate different normal hours of work each week. Any work in excess of the statutory (or collectively agreed) normal weekly working hours is generally considered overtime. Employees who work less than normal hours are considered part-time jobs.
In general, employees are not allowed to work more than 10 hours per day. This includes overtime. However, for reasons related to the company’s operations or to accommodate increased activities, the CBA (at the corporate or industry level) may increase the maximum working hours per day to up to 12 hours. In the event of an emergency, or with the authorization of the Labour Inspectorate, for example, in the case of a temporary spike in workload, the 10-hour working day may be exceeded.
Generally, employees must not work more than 48 hours per week, or an average of 44 hours over a 12-week period. These figures include overtime pay. In exceptional cases, the Labour Inspectorate may approve a working week of up to 60 hours. Additionally, a CBA (at a company or industry level) can stipulate that employees work an average of 46 hours over a 12-week period. In the absence of a CBA, the Labor Inspectorate can approve such an arrangement.
The above rules apply to adult employees. The provisions of the Labor Code on normal and maximum working hours, overtime, “all” working time agreements, night work, rest periods and rest periods do not apply to managers. Managers are considered to be the most senior managers in a company.
Minimum Wage Requirements
The basic minimum wage is €1,709.28 per month and will vary according to the company’s collective labor agreement.
Payroll Cost
Depending on the employee’s salary, specific calculations may be required, and the estimated cost for the employer can be as high as 50% or more.
-Sickness, Maternity Leave, Disability and Death:
-Supplementary capacity, disability and death – 0.89% for employees earning less than €3,666.00.
-Workers’ Compensation Insurance – 0.75%
-Social security cap – 8.55% for employees with a maximum salary of €3,666.00
-Social Security Limit – 1.90%
-Family Allowance:
-Unemployment insurance – 4.20% for employees with a maximum salary of €14,664.00
-Pension – 6.26% for employees earning less than €3,666.00
-Other Contributions (Apprenticeship Tax, Training Tax, Co-op Development) – 2.906%**
-Housing allowanceFNAL – 0.10% for employees with a maximum salary of €3,666.00
-Occupational Medicine – 0.41% + a fixed fee of EUR 9.53 for employees with a maximum salary of €3,666.00
-Additional cost for determining the contract – 1%
-Supplemental Health Benefits – EUR 42.50 (exact cost will be adjusted during onboarding).
-Medical Expenses – Monthly Fee: EUR 4.90
-Mandatory electronic safe deposit box fee – EUR 3.46
-Time Tracking Software Cost – EUR 3.00
*For salaries over €3,666.00, rates vary
**Other payments include the following:
-Apprenticeship Tax – A tax designed to promote equal access to apprenticeship systems and facilitate the development of apprenticeship programs.
-Training Tax – A tax designed to support ongoing training programs for employees and job applicants
-Cooperative Development – Funding for employee unions and PEOs
Please note that under a collective bargaining agreement, 5% of an employee’s salary is a mandatory cost of business allowance. The salary for costing includes a mandatory business allowance of 5% of the gross monthly salary.
Annual cost
Annual medical fee – 50 euros
Termination
Grounds
Terminations must comply with complex regulations and the rules of the employee’s country. Offboarding is handled by the employer in conjunction with key stakeholders. Temporary fees may be included as well as required or recommended steps in specific termination situations.
Notice Period
The minimum notice period is 1 day and will increase depending on the length of employment.
-If the service is less than 8 days, the notice period is 24 hours
-If the service is between 8 days and 30 days, the notice period is 48 hours
-If the service is between 30 days and 90 days, the notice period is 14 days
-If the service is more than 90 days, the notice period is 30 days
After the trial period:
-Seniority of up to 6 months: The notice period will be determined by the applicable collective bargaining agreement, employment contract or industry practice
-If the service is between 6 months and 2 years, the notice period is 30 days
-If the service period is more than 2 years, the notice period is 60 days.
Redundancy/Severance Pay
Except in the case of dismissal due to serious or gross misconduct, an employee on an indefinite contract is entitled to severance pay as long as he has worked for the employer for at least eight months after dismissal. The Labor Code stipulates that the minimum payment is one-quarter of the employee’s total monthly compensation for each of the first 10 years and one-third of the total monthly compensation for the 11th year and thereafter.
Payment & leaveCompensation & Holidays
Salary Payment
Generally, wages can be paid in cash, by crossed check, or by transfer to a bank or postal account. In general, remuneration must be paid monthly, and the monthly amount must be independent of the number of days in a particular month (the amount must not vary depending on whether a month has 30 or 31 days).
Payslip Payroll
Every time an employer pays an employee’s salary, it must provide a pay stub (“bulletin de paie”). If the employee does not object, usually the employer will provide the pay stub in electronic format, but paper pay stubs must be provided upon the employee’s request. Employers must keep copies of employees’ pay stubs in electronic or paper format for at least five years.
Payslips must include the following information:
-Name and address of the employer
-The name of the organization where the employee works
-The employer’s field of work (refers to the official list of activities)
If the employer is registered in the official national business directory, its registration information number If the employer is protected by an industry-level collective bargaining agreement (CBA), the name of the agreement — If the employer is not protected by such an agreement, the payroll must mention the terms of the Labor Code applicable to the employee’s notice period and annual leave.
-Employee’s name
-Employee’s job title and position (according to the applicable job classification scheme)
-Wage periods and total working hours associated with the payment of wages (Distinguish between wage hours at regular pay rates and wage hours with high pay rates.) This higher rate of pay must be specified if the employee is hired under a “full attendance” working hours agreement. ）
-Details of any ancillary payments due to social security contributions
-Total remuneration for the payment period
-The amount of income tax deducted
-Social security and related contribution amounts (the amount paid by employees and employers – before deducting any exemptions or kickbacks – and the tax rate for various contributions).
-Details about any other deductions or additions: the net amount of compensation the employee received
-Date of payment
-Details of any annual leave used during the pay period and annual leave pay received
-Details of any social security contributions paid by the scheme (health, retirement, family benefits, unemployment, and occupational accidents and illnesses)
-The total amount or rebate of any social security contribution exemptions
-The total amount paid by the employer (total compensation, plus the employer’s social security contributions minus exemptions or rebates)
-References to payroll information on official authoritative websites: www.service-public.fr
-Employees are advised to keep payroll records
Annual Leave
The Labor Code stipulates that employees are entitled to at least 2.08 working days of paid annual leave for each full month of employment with the same employer, i.e. 25 working days per year. In some cases, employees with children under the age of 15 (or disabled children of any age) are entitled to two additional days of vacation for each child.
The following matters must be determined by a collective bargaining agreement (at the corporate or institutional level, or at the industry level if there is no collective bargaining agreement) or, if there is no such agreement, by the employer in consultation with the Social and Economic Council.
The date of the “annual leave”, during which the employee is advised to take a certain amount of leave; This period is from May 1 to October 31.
The leave arrangement during the employee’s annual leave must take into account the employee’s family situation, length of service and other issues.
Employees can request time off at specific times, but employers are not required to comply with such requirements. Employees must be informed at least one month in advance of the date of leave. Each year, employees must take at least two consecutive weeks of annual leave for a certain period. A collective bargaining agreement (at the corporate or institutional level, or, if not, at the industry level) can determine this period and set out rules for when employees can take the remaining annual leave. Employees are generally not allowed to take more than four consecutive weeks of leave. However, in some cases, employers may allow longer vacation periods. During annual leave, employees must receive holiday pay.
This is calculated by the following two methods that are more beneficial to the employee:
10% of the employee’s gross salary for the period from 1 June of the previous year to 31 May of the current year ( one-tenth of the employee’s annual salary for the full fifth anniversary leave).Or the remuneration that the employee should receive for working during the annual leave
Sick Leave
Employees who are unable to work due to illness or injury must notify their employer as soon as possible. The employee must then obtain a “stoppage” medical certificate from a doctor and send it to the employer, usually within two days of the start of the absence due to illness. The employee must also send the certificate to the relevant Sickness Insurance Fund (CPAM) within two days.
After the first three days of absence due to illness, the employee has the right to be removed from the CPAM receives a daily sick leave benefit (“indemnités Journalières”-IJ). This is determined by employment or contribution history. Benefits are typically set at 50% of an employee’s base salary, up to a cap. Generally, eligible employees are entitled to benefits for up to 360 days in any three-year period.
If the employee has been working for at least a month and is working from If CPAM receives sickness benefits, the employer must pay additional benefits after the first 7 days of absence due to illness. The applicable collective agreement may provide for a shorter “waiting period”. These additional benefits are on top of CPAM benefits and can be up to 90% of the employee’s total compensation for a period of 30 to 90 days. This period will depend on the employee’s length of service. After this period, additional benefits will exceed CPAM benefits and be up to two-thirds of total compensation. The same applies to periods of 30 to 90 days, depending on the employee’s length of service.
The employment contract is suspended during the employee’s absence due to illness. Special rules apply to occupational accidents and diseases.
Compassionate & Bereavement Leave
The Labour Code provides for several types of leave to provide care, to deal with family issues, personal matters, and to perform public or other duties. In most cases, detailed rules apply to issues such as leave of absence, termination of contract, and return to work.
Maternity & Parental Leave
Pregnant employees are entitled to 16 weeks of leave. Six weeks of leave must be taken before the birth of a child. During this period, the employee will receive an average salary for the last three months, up to a maximum of €3,428. This cost is covered by the employer and refunded by social insurance. Employees cannot extend their leave, but they can apply for parental leave if they have worked for the same employer for at least one year.
Employees are entitled to 25 days of paid paternity leave. Four days of leave are required after the birth of a child. The remaining days can be divided into two periods of at least five days before the child turns six. During this period, employees will receive an average salary for the last three months, up to a maximum of €89 per day. During this time, the employer will be responsible for paying the fees. Employees cannot extend their leave, but they can apply for parental leave if they have worked for the same employer for at least one year.
Employees are entitled to parental leave for up to one year. Employees can choose to take full leave, with their contract suspended, or partial leave, to work at least 16 hours per week. For the second option, the employee can choose the hours they work and must agree with the employer. If you take a full vacation, you will not receive a salary. If an employee chooses to take part of the leave, they will receive a prorated salary. Parental leave can be extended up to the child’s third birthday.
Tax and Social Security Information for Employers
Personal Income Tax
Personal income tax can be up to 45%. Personal income tax is calculated at a progressive rate. A number of additional factors may affect the overall tax rate, such as family status and the number of children.
| From(EUR) | To(EUR) | Tax Rate % |
| 0 | 11,294 | 0 |
| 11,294 | 28,797 | 11 |
| 28,797 | 82,341 | 30 |
| 82,341 | 177,106 | 41 |
| 177,106 | No limit | 45 |
Public Holidays 2024
| Occasional holidays | Date |
| New Year’s Day | 1.1 |
| Good Friday | 3.29 |
| Easter Monday | 4.1 |
| Labour Day | 5.1 |
| Victory Day | 5.8 |
| Ascension Day | 5.9 |
| Whit Sunday | 5.19 |
| Whit Monday | 5.20 |
| Bastille Day | 7.14 |
| Assumption Day | 8.15 |
| All Saints’ Day | 11.1 |
| Armistice Day | 11.11 |
| Chirstmas Day | 12.25 |
| St.Stephen’s Day | 12.26 |
发表回复