France (including Corsica)

• New Year's Day
• Good Friday (Alsace and Moselle only)
• Easter Monday
• Labour Day
• VE Day
• Ascension Day
• Whit Sunday
• Whit Monday
• Bastille Day
• Assumption Day
• All Saints Day
• Armistice Day
• Christmas Day
• St Stephen's Day (Alsace and Moselle only)

Working Hours

The standard work week is 7 hours a day over 5 days.

Minimum Wage

From 1^st November 2024, the SMIC is set at €11.88 an hour and €1,801.80 per month.

Employee Tax

Annual income	Tax rate
Up to EUR 10,225	0%
EUR 10,226 - 26,070	11%
EUR 26,071 - 74,545	20%
EUR 74,546 - 160,336	41%
More than EUR 160,336	45%
Old age insurance (with upper limit)	6.9%*
Old age insurance	0.4%**
Social security surcharge	9.2%
Social security debt reimbursement contribution (CRDS)	0.5%
Unemployment	0.024%
Agirc-Arrco Scheme: Bracket 1	3.15%, on a maximum monthly ceiling of €3,864
Agirc-Arrco Scheme: Bracket 1- CEG (General Balance Contribution)	0.86%, on a maximum monthly ceiling of €3,864
Agirc-Arrco Scheme: Bracket	28.64%, from €3,864 to €30,912
Agirc-Arrco Scheme:  Bracket 2 - CEG	1.08%, from €3,864 to €30,912

* up to a maximum monthly ceiling of €3,925 in 2025

** Of total earnings.

Bonuses

There are no statutory bonus schemes in France. However, employees may be entitled to contractual bonuses or discretionary bonuses.

Employment contracts in France are not legally valid unless they are in written format.

There are two types of employment contract in France:

• CDD — a fixed-term contract
• CDI — an indefinite contract

Fixed-term contracts can last up to 18 months including renewals, and are subject to a 20% end of contract indemnity.

Annual Leave

Minimum of 30 days' paid holiday per year.

Sick Leave

From the fourth day of sickness absence, employees in France receive a daily social security benefit paid at 50% of their basic earnings – subject to meeting minimum contributions.

Additional compensation from the employer is often detailed in collective agreements.

Parental Leave

• Maternity leave: at least 16 weeks' fully paid leave.
• Paternity leave: Fathers are entitled to 25 days of paternity leave (or 32 days for multiple births), and 3 days of paid birth leave. 4 days of paternity leave are compulsory and must be taken consecutively after the birth leave, while the rest can be taken within 6 months, in blocks of at least 5 days.

Termination Process

Employment in France is not at will. Dismissals are only permitted in limited circumstances and are subject to strict bureaucratic constraints. Termination notice must be given in writing.

Redundancies are subject to separate and complex constraints, especially where there are multiple dismissals.

Several state agencies must be advised of proposed dismissals before they take place.

Severance Pay

Severance pay in France is not standardised. It depends on many factors, including relevant collective bargaining agreements and grounds for dismissal.

Under a Mauve Group Employer of Record solution, clients and workers can reap the benefits of Mauve’s Global Master Insurance Programme – a market-leading unified corporate insurance programme that connects all Mauve entities to its two preferred providers.

The insurance provides coverage in overseas locations through a combination of the master policy and its linked local policies, where required by law in certain jurisdictions.  The policies include:

• Employer’s Liability and Public Liability - £10,000,000 combined limit.
• Professional Indemnity - £5,000,000 limit.
• Worker’s Compensation – Limit is dependent on location of work.

For specific information about statutory and recommended insurances in your chosen country, get in touch with Mauve.