France sets detailed statutory minimums for pay, working time, leave and dismissal, and sector collective agreements often go further. Staff representation starts at 11 employees and obligations step up at 50. Every hire needs a pre-hiring declaration and monthly payroll reporting through the DSN, which also carries income tax withholding. Non-EU staff need a residence status that allows work; the carte talent covers qualified employees, company officers and investors without a separate work authorisation.
Hiring formalities and payroll reporting
Before anyone starts work, the employer files a pre-hiring declaration (DPAE) with the Urssaf, no earlier than 8 days before the start date. Missing it is costly: an administrative penalty per employee and, if intentional, the offence of concealed employment. From the first hire the employer also keeps a single staff register and a written occupational risk assessment (DUERP).
Payroll is reported monthly through the nominative social declaration (DSN), due by the 15th of the following month below 50 employees and by the 5th from 50. Income tax is withheld at source through the same declaration, so a foreign group setting up payroll in France needs a provider that can produce the DSN from the first month.
Fixed-term and part-time contracts must be in writing; a full-time permanent contract (CDI) generally need not be, but a written contract is the only practical way to agree a probation period, which is not automatic. Initial probation is capped at 2, 3 or 4 months depending on the category of employee.12345
Pay, working time and leave
The gross minimum wage (SMIC) for an adult in metropolitan France is EUR 12.31 an hour, or EUR 1,867.02 a month for 35 hours. Sector collective agreements usually set higher minimums by job grade, so the applicable agreement must be identified before offers are made.
The legal working week is 35 hours. Hours beyond that at the employer's request are overtime, paid at a 25% premium for the first 8 hours and 50% after, unless an agreement sets other rates (never below 10%). Daily and weekly maximums of 10 and 48 hours apply. Employees earn 2.5 working days of paid leave a month, five weeks a year, and keep earning leave during sickness within limits. A new additional birth leave of one to two months per parent has applied since 1 July 2026.
Employer social contributions are a large part of employment cost. Official pages show, for example, employer old-age contributions of 8.55% (capped) and 1.90% (uncapped) and family allowances of 5.25% or 3.45%, alongside employee contributions such as 6.90% capped old-age insurance, CSG of 9.2% and CRDS of 0.5%. Use the official simulator or a payroll provider for a full costing.6789101112
Headcount thresholds and staff representation
Many obligations depend on headcount. A works council (CSE) must be set up once the company has had 11 or more employees for 12 consecutive months, and elections are held every 4 years unless an agreement sets 2 to 4. At 50 employees the CSE gains broader consultation rights, and the company must adopt internal rules, keep an economic and social database (BDESE), publish a gender equality index and run an internal whistle-blowing procedure.
For social security purposes, the effects of crossing a threshold upward apply only after 5 consecutive years above it, which smooths the cost of growth. Labour-law thresholds such as the CSE follow their own counting rules, so the two headcounts should be tracked separately. A pay transparency bill presented in September 2026 would add pay-gap reporting from 50 employees, but it is not yet law.13141516171819
Ending employment
Dismissal for personal reasons requires a real and serious cause and a set procedure: an invitation to a preliminary interview at least 5 working days ahead, then a registered letter no earlier than 2 working days after the interview. Statutory notice is one month after 6 months' service and two months after 2 years. Statutory severance is due after 8 months' service, at one quarter of a month's pay per year up to 10 years and one third beyond. The employee has one year to challenge the dismissal; compensation depends on service and company size, with a floor of 6 months' pay where the dismissal is void.
Mutual termination (rupture conventionnelle) is widely used: after a 15-day withdrawal period, the labour administration has 15 working days to approve it. Economic dismissals of 10 or more employees over 30 days in a company of 50 or more require a job-protection plan (PSE) validated or approved by the DREETS before any dismissal is notified.20212223242526
Foreign staff and company officers
EU, EEA and Swiss nationals can work without a permit. For others, the carte talent is the main route for skilled hires: it covers qualified employees (gross annual pay of at least EUR 39,582), EU Blue Card holders (EUR 59,373), company officers (EUR 67,212.60), researchers and investors, and lasts up to 4 years for a qualified employee. For the salaried categories the employer does not apply for a work authorisation. Otherwise the employer applies online for a work authorisation, usually after advertising the job for 3 weeks, and must check every foreign hire's residence permit with the prefecture at least 2 working days before the start date.
The legal form of the French entity affects how its managing officer is covered: a paid président of an SAS is treated as an employee for social security, a majority gérant of an SARL is self-employed. This matters when a group executive is seconded to run the French company.2728293031
| Item | Statutory rule | Note |
|---|---|---|
| Minimum wage (SMIC), metropolitan France | EUR 12.31 gross per hour; EUR 1,867.02 per month for 35 hours | Effective date of these amounts not stated on the official page |
| Legal working week | 35 hours | Maximum 10 hours a day, 48 hours in a week |
| Overtime premium (no agreement) | 25% for hours 36 to 43; 50% from the 44th hour | Agreement may set rates of at least 10% |
| Paid leave | 2.5 working days per month; 5 weeks a year | |
| Probation (CDI), initial maximum | 2 / 3 / 4 months by category | Only if in the contract; one renewal possible |
| Notice on dismissal | 1 month (6 months to 2 years' service); 2 months (2 years+) | None for serious or gross misconduct |
| Statutory severance | 1/4 month per year to 10 years; 1/3 month per year beyond | After 8 months' service |
| CSE | From 11 employees for 12 consecutive months | Wider powers from 50 |
| Carte talent, qualified employee | Gross annual pay of at least EUR 39,582 | Up to 4 years; no work authorisation needed |
How it works, step by step
- Identify the applicable collective agreement and set pay at or above its grade minimum and the SMIC6Employer
- For a non-EU hire, secure the carte talent or a work authorisation, and verify the residence permit with the prefecture at least 2 working days before the start date2730Prefecture; online work authorisation service
- File the DPAE with the Urssaf no earlier than 8 days before work starts1Urssaf (MSA for agriculture)
- Issue a written contract where required and record any probation period in it45Employer
- Enter the employee in the single staff register and update the DUERP2Employer
- File the first monthly DSN, including income tax withheld at source, by the 15th (or the 5th from 50 employees)3Urssaf and social bodies via DSN; tax office
No timings or fees are shown unless an official source states them.
Documents usually needed
- Pre-hiring declaration (DPAE) acknowledgement
- Written employment contract (required for fixed-term and part-time; needed to agree probation)
- Single staff register (registre unique du personnel)
- Occupational risk assessment document (DUERP)
- Carte talent or work authorisation and prefecture verification for non-EU staff
- Monthly DSN filings and payslips
Common mistakes
- Using the SMIC as the pay floor without checking the higher minimums in the sector collective agreement.
- Assuming a probation period applies when it is not written into the contract.
- Starting a non-EU employee before the residence permit has been checked with the prefecture.
- Missing the 11-employee and 50-employee thresholds, which bring CSE elections, internal rules and whistle-blowing duties.
- Treating a dismissal as a notice exercise and skipping the preliminary interview and its time limits.
When the business crosses borders
- The carte talent lets qualified employees, company officers and investors from outside the EU work in France without a separate work authorisation; salary thresholds apply per category.
- Group executives seconded to lead the French entity should have their social security position checked against the officer regime of the chosen legal form.
- Payroll for a French entity must run through the monthly DSN with French income tax withheld at source, even where employees are paid by the foreign parent's systems elsewhere.
- EU, EEA and Swiss nationals need no work permit, but the DPAE and all other French employment formalities still apply.
Questions businesses ask
What is the minimum wage in France?
The gross SMIC for an adult in metropolitan France is EUR 12.31 an hour, or EUR 1,867.02 a month for a 35-hour week. Collective agreements often set higher minimums.6
From what size must a French company have a works council?
A CSE must be set up once the company has had 11 or more employees for 12 consecutive months. Its powers widen at 50 employees.1315
Can we hire a non-EU executive quickly?
If the person qualifies for a carte talent, for example as a qualified employee earning at least EUR 39,582 gross a year or as a company officer, the employer does not need a work authorisation. The employer must still check the permit with the prefecture before the start date.27282930
What this guide does not yet confirm
These points need checking with a qualified local professional in France before you rely on them.
- The date from which the current SMIC amounts apply is not stated on the official page (it cites an arrêté of 22 May 2026).
- The complete set of employer contribution rates (sickness, unemployment, supplementary pension, general reduction on low pay) was not confirmed: the Urssaf rate tables could not yet be checked.
- Minimum daily and weekly rest periods were not confirmed on an official page.
- The scale of compensation for unfair dismissal (minimum and maximum months by length of service) was not reproduced on the official page.
- Collective agreements (conventions collectives), which often set pay, notice and severance above the legal minimum, depend on the sector and were not researched.
- Posting of workers to France (SIPSI declaration) and social security coordination for seconded staff were not researched.
Sources and review status
Each statement is numbered to the source it was checked against. We use official sources where we can, and each statement says whether it was checked against an official or a secondary source. Sources last checked on 19 October 2026. None of it has been professionally reviewed yet: it is research checked against official and secondary sources by WONE Global, not legal or tax advice.
Before each hire the employer must file a pre-hiring declaration (DPAE) with the Urssaf (or the MSA for agricultural employers), no earlier than 8 days before the start of work. Failure can lead to an administrative penalty of EUR 1,305 per employee concerned; intentional failure is treated as concealed employment (travail dissimulé), with fines of up to EUR 45,000 and three years' imprisonment for individuals and EUR 225,000 for legal entities. No DPAE is needed for an internship agreement.
Employers must keep a single staff register (registre unique du personnel) and a written occupational risk assessment (document unique d'évaluation des risques professionnels, DUERP). Additional registers apply depending on working patterns and premises, for example weekly rest, team working, safety checks and electrical inspections.
Every employer must file a monthly nominative social declaration (DSN), due by the 15th of the following month for companies with fewer than 50 employees and by the 5th for companies with 50 or more; income tax withholding at source is integrated into the DSN. The employer withholds income tax monthly with social contributions and pays it to the tax office (SIE).
Fixed-term contracts (CDD) and part-time contracts must be in writing, whereas a full-time permanent contract (CDI) generally does not need to be in writing. A collective agreement may require a written CDI. A CDD that is not in writing can be reclassified as a full-time CDI.
Written-information duties on the employer that may apply even without a written CDI were not covered by this page.
A probation period is not compulsory for a permanent contract (CDI) and applies only if the contract or engagement letter provides for it; the maximum initial periods are 2 months for workers and employees, 3 months for supervisors and technicians and 4 months for managers (cadres). One renewal is possible, up to 4, 6 and 8 months respectively, only if an extended branch agreement allows it, the contract states it and the employee agrees in writing during the initial period.
The gross national minimum wage (SMIC) for an adult employee in metropolitan France is EUR 12.31 per hour, or EUR 1,867.02 per month for a 35-hour week. Mayotte has a lower SMIC of EUR 9.56 per hour (EUR 1,449.93 per month). Reduced rates apply to employees under 18 with less than 6 months' experience in their sector and to apprentices. The SMIC is revalued each year on 1 January and can be revalued during the year.
The page shows the current amounts and cites an arrêté of 22 May 2026 raising the SMIC, but does not state the date from which these amounts apply; effective date to be confirmed.
The legal working week for full-time private-sector employees is 35 hours (151.67 hours a month, 1,607 hours a year); effective working time may not exceed 10 hours a day, 48 hours in any one week or an average of 44 hours a week over 12 consecutive weeks. Collective agreements may set a different weekly duration and allow up to 12 hours a day in some cases; up to 60 hours in a week is possible in exceptional circumstances with labour inspectorate approval. A break of at least 20 minutes is due after 6 consecutive hours of work.
Minimum daily and weekly rest periods were not stated on this page.
Hours worked at the employer's request beyond 35 hours a week are overtime; without a collective agreement they carry a premium of 25% for the first 8 hours and 50% from the 44th hour, and the default annual overtime quota is 220 hours per employee. A collective agreement can set different premium rates, but each rate must be at least 10%, and can set a different quota.
Private-sector employees earn 2.5 working days (jours ouvrables) of paid leave per month of effective work, which is 30 working days or five weeks for a full year. The default reference period runs from 1 June to 31 May; a collective or company agreement can set other dates. During non-occupational sick leave, employees still earn leave, limited to 2 working days a month and 24 working days a year.
An additional birth leave (congé supplémentaire de naissance) giving each parent one to two months of paid leave came into force on 1 July 2026. For private-sector employees, social security pays daily allowances of 70% of capped pay for the first month and 60% for the second (cap EUR 4,005 in 2026). The employee must inform the employer at least one month before the leave starts (15 days if it follows paternity or adoption leave).
Employer social contributions shown on a French payslip include 8.55% capped and 1.90% uncapped old-age insurance and 5.25% family allowances (reduced to 3.45% on pay below 3.5 times the SMIC); the work-accident contribution is paid by the employer alone. Other employer-only items listed include the mobility levy (versement transport (now called versement mobilité)), FNAL, PEEC and CSA. The full set of employer rates (sickness, unemployment, supplementary pension) was not confirmed on an official page opened for this guide.
The Urssaf rate tables could not yet be checked, so the employer rates rest on this Service Public payslip page.
Employee social contributions in the private sector include 6.90% capped old-age insurance on pay up to EUR 4,005 a month, 0.40% uncapped old-age insurance, CSG at 9.2% and CRDS at 0.5% on 98.25% of gross pay, and Agirc-Arrco supplementary pension at 3.15% (tranche 1) and 8.64% (tranche 2). Rates as listed for 2026. The CSG/CRDS base is 98.25% of gross pay up to EUR 192,240 and 100% above. The employee unemployment insurance contribution was abolished from 1 October 2018. Further supplementary-pension items (CEG, CET) apply.
A works council (comité social et économique, CSE) must be set up in companies with 11 or more employees once that headcount has been reached for 12 consecutive months; a CSE cannot be set up below 11 employees. Headcount for the CSE follows labour-law counting rules, under which fixed-term and agency staff are counted pro rata to their presence over the previous 12 months.
The official list of mandatory company registers includes a register of questions put to the employer by the works council (comité social et économique, CSE) for companies with 11 to 50 employees. The CSE threshold, headcount rule and 50-employee step-up are confirmed separately (fr-people-g01, fr-people-g02).
The employer organises election of CSE members every 4 years, or at another interval of 2 to 4 years set by collective agreement; in companies with 50 or more employees the CSE has a larger delegation and broader consultation duties. At 50 to 74 employees the delegation has 4 titular members, against 1 or 2 below 50. Without an agreement, a CSE in a company of 50 or more meets every two months below 300 employees and monthly from 300.
Companies reaching 50 employees must, among other duties, adopt internal rules (règlement intérieur) once 50 has been reached for 12 consecutive months, keep an economic and social database (BDESE) and publish a gender equality index; mandatory profit-sharing (participation) applies after 5 consecutive years at 50 or more. From 20 employees the obligation to employ disabled workers (OETH) applies after 5 consecutive years. From 250 employees the additional apprenticeship contribution (CSA) applies.
The main headcount thresholds that trigger employer obligations are 11, 20 and 50 employees and then more than 199 (or 200) employees; under the social security headcount, the effects of crossing a threshold upward apply only after 5 consecutive years above it. The social security headcount is set on 1 January as an annual average of monthly full-time-equivalent headcounts for the previous calendar year and is calculated by the Urssaf from DSN data. Obligations end in the year the headcount falls below the threshold. The page uses both 'au-delà de 200' and 'au-delà de 199' salariés.
A pay transparency bill transposing EU Directive 2023/970 was presented to the Council of Ministers in September 2026 and still has to be examined by Parliament; it would require pay or a pay range to be disclosed to candidates, ban questions on salary history and require pay-gap reporting from 50 employees. Not yet law. Deadlines would vary by headcount, notably between 50 to 99 and 100 or more employees; entry-into-force dates were not stated.
Employers with at least 50 employees must establish an internal procedure for receiving and handling whistle-blower reports, after consulting the CSE. Whistle-blowers can report externally, directly or after an internal report, to the Défenseur des droits, the judicial authority, competent authorities or EU bodies, and are protected against retaliation. Legal basis: law 2016-1691 (articles 6 to 13), law 2022-401 of 21 March 2022 and decree 2022-1284 of 3 October 2022.
A dismissal for personal reasons must rest on a real and serious cause (cause réelle et sérieuse) and be notified by registered letter stating the reason; the employee has one year to challenge it before the labour court (conseil de prud'hommes). The cause must rest on real facts that are precise, concrete and verifiable. Dismissals based on discrimination, protected rights or protected situations can be declared void.
Before dismissing an employee for personal reasons, the employer must invite the employee to a preliminary interview, leaving at least 5 working days between delivery of the invitation and the interview, and may send the dismissal letter no earlier than 2 working days after the interview. The employee may be assisted by another employee or, where there are no staff representatives, by an external employee adviser (conseiller du salarié).
The statutory notice period on dismissal is one month for employees with 6 months to under 2 years' service and two months for 2 years or more; below 6 months it is set by collective agreement or custom. No notice is due on dismissal for serious or gross misconduct. Collective agreements, the contract or custom may provide more favourable terms. If the employer releases the employee from working the notice, compensation in lieu is due.
An employee on a CDI dismissed after at least 8 months' uninterrupted service is entitled to statutory severance of at least one quarter of a month's pay per year of service up to 10 years and one third of a month's pay per year beyond 10 years. Not due for serious or gross misconduct unless an agreement, contract or practice provides otherwise. Reference pay is the more favourable of the average of the last 12 months or of the last 3 months. Collective agreements may provide more.
Where compensation is awarded for dismissal without real and serious cause, the amount depends on the employee's length of service and the company's headcount; where a dismissal is void, for example for discrimination or harassment, the award cannot be less than the last 6 months' salary. For a dismissal with a valid cause but irregular procedure, the award cannot exceed one month's salary. The page does not reproduce the scale of minimum and maximum awards.
A permanent contract can be ended by mutual agreement (rupture conventionnelle), with a 15-calendar-day withdrawal period after signature and approval by the labour administration, which has 15 working days to respond, failing which approval is deemed given. The request is filed online through the TéléRC service. The indemnity cannot be lower than the statutory or collective-agreement severance. It cannot be used during the probation period.
A job-protection plan (plan de sauvegarde de l'emploi, PSE) is mandatory in companies with at least 50 employees planning at least 10 economic dismissals over 30 days, and dismissals cannot be notified until the regional labour authority (DREETS) has validated or approved it. Where the PSE is set by majority agreement the DREETS validates it; where it is a unilateral employer document it must go to the CSE for consultation and then be approved (homologué) by the DREETS.
The carte talent is a multi-year residence permit for non-EU nationals working in France for more than three months, with categories including qualified employee, EU Blue Card, medical and pharmacy professions, researcher, project founder or investor, company officer and artistic professions. For the qualified-employee category, the card runs for the length of the employment contract up to 4 years. For stays under one year a long-stay visa marked 'talent' is used instead. Applications from France are made online through the ANEF portal; applicants abroad apply for a visa at the consulate.
The official page uses the name 'carte talent'; older material refers to the 'passeport talent'.
The carte talent salary thresholds include gross annual pay of at least EUR 39,582 for a qualified employee, EUR 59,373 for the EU Blue Card and EUR 67,212.60 (three times the SMIC) for a company officer. The project founder route requires a EUR 30,000 investment in the project; the direct-investment route requires EUR 300,000. Thresholds are revised periodically.
For the salaried carte talent categories the employer does not need to apply for a work authorisation and is exempt from the tax on employing a foreign worker. The card is issued against tax stamps of EUR 350. The employer must still verify the residence permit with the prefecture before the hire.
To hire a non-EU, non-EEA, non-Swiss national without a permit that allows work, the employer must apply online for a work authorisation, and for any foreign hire must check the residence permit with the prefecture at least 2 working days before the start date. The job must normally have been advertised for 3 consecutive weeks in the 6 months before the application, unless it is on the shortage-occupation list or another exception applies. Employing a foreign worker without authorisation carries a criminal fine of up to EUR 30,000 per worker and up to 5 years' imprisonment. Algerian nationals follow separate rules.
A paid président of an SAS or SASU is covered by the general social security scheme as an 'assimilé-salarié', whereas a majority gérant of an SARL is covered by the self-employed scheme (TNS) and a minority gérant by the employee-type scheme. Applies to company officers, not to ordinary employees.
Questions on this topic
30 statements on employment, payroll and immigration in France
