France Employer of Record Services
Payroll & Tax in France
A beginners guide to understanding payroll and tax in France
Employer of Record France
Download our full France Employment Guide
Find out all about employing in France
How we can help
Our fully-compliant payroll service in France ensures your employees are paid on time, every time
Whatever the territory or region, you need to attract and retain the best talent. But different countries and different cultures mean different employee expectations. France is no exception.
Payroll is key for any business; paying the correct salary to your business’s employees is vital. Using Agility EOR means that your employees in France are paid on time, every time.
Agility EOR offers the following payroll services in France:
- Salaries paid per month, in local currency
- Electronic payslips
- Statutory filing completed by us
- End of year reporting
what to expect
How does Payroll in France work?
Pay your staff once a month
It is common in France to pay employees once per month. There are no statutory 13-month bonus requirements in France.
Discretionary bonuses
Bonuses are generally defined as discretionary, and therefore not required to be placed in the contract of employment.
National minimum wage
Employees must be paid at least the national minimum wage. Wage levels are routinely determined by a collective agreement, but start at a minimum of €11.07 per hour, or €1,678.95 per month for a full-time employee.
Our approach
It is common in France to pay employees once per month, and Agility EOR make the payment on the last working day of every month. You can also agree whether overtime should be paid (this is not a requirement so long as they receive the national minimum wage rate) or given as time off in lieu.
Employee Tax in France
All individuals with a tax residence in France, whether they are French citizens or residents of another country, are required to pay personal income tax (PIT) on their worldwide income unless excluded by a tax treaty.
Personal Income Tax Bands | Progressive rate up to 45% |
Up to €10,225 | 0% |
€10,226 – €26,070 | 11% |
€26,071 – €74,545 | 30% |
€74,546 – €160,336 | 41% |
Above €160,336 | 45% |
Employer Contributions in France
France has a comprehensive social security system that provides benefits for things like medical care, maternity leave, job loss, old age, disability, death, and family support. Employees and businesses both pay into the system based on a percentage of their annual compensation. The Ministries of Economy and Finance and Solidarity and Health are in charge of these. Using a system of national, regional, and local institutions in collaboration with employers and employees, this provides benefits to all private sector salaried workers.
| Contribution Rate & Monthly Celling | |
| Employee | Employer |
Health, disability, maternity, death |
| 13% or 7% |
Old age insurance (with upper limit) | 6.9% | 8.55% |
Old age insurance | 0.4% | 1.9% |
Autonomy solidarity contribution (“Contribution solidarité autonomie”/ CSA) |
| 0.3% |
Family benefits |
| 5.25% or 3.45% |
Accidents at work |
| variable |
Social security surcharge (“Contribution sociale généralisée” / CSG) | 9.2% |
|
Unemployment |
| 4.05% |
Unemployment wage guarantee – AGS |
| 0.15% |
Wondering if expanding
in France is right for you?
Read on or speak to a member of our team now
learn more
We are France EOR experts
We have extensive experience helping businesses expand their workforce in the France. Take a look at our areas of expertise below:
We provide a fully-managed EOR Service in France, including HR, Payroll and Legal Compliance support
Enhance your understanding of what your employee is entitled to when working in France
Learn more about how you can attract and retain staff in France with both statutory and enhanced employee benefits
Unsure about what’s required when employing staff in France? Find out about French Work Permits and Visas here
Wondering what it’s like to live and work in France? We’ve got you covered in our extensive guide, including the do’s and don’ts
Without Agility EOR, our ability to move quickly and scale would be extremely limited. Superb work from A to Z.
Carol Oliveira
Learn more
Frequently Asked Questions
Payrolling the employees is a key part of the service offered by an employer of record company. The EOR will calculate and remit all taxes, social securities and similar payments, on behalf of both employer and employee. The client will be invoiced in advance by the EOR company, for the total cost of the payroll.
Yes. Our clients are free to dictate the structure of the employees’ remuneration including any bonuses or commissions they wish to offer. In some countries, there is a statutory requirement to provide “bonuses”, for example in the form of Christmas or holiday allowances.
Yes. Agility EOR will calculate what pay is due upon termination of an employee, factoring in such things as any untaken leave entitlements.
We find that most of our clients are in the Tech, IT, Finance and Professional Services industries. However, we have acquired the skills, knowledge and experience to help all industries across the globe.
As a private company, we’re not beholden to shareholders or asset-shredding Private Equity targets. We aim to build long-term relationships with our clients. At Agility EOR, our approach is that we never forget that our business is all about people. Our Employer of Record solutions are tailored to each requirement, not a one-size-fits-all tech platform. We do the right thing by our clients and by the laws of each country we operate in. And we believe in openness; if we don’t feel we can offer you the best solution for a specific territory, we’ll say so.
We pride ourselves on our personable-approach so once you enter your new employees details into our dedicated platform, we’ll arrange a call with you to go through the details of the employment contract where together we can review and amend to your requirements. We liaise directly with your employee to build a rapport and obtain the necessary information to hire them compliantly, and set them up ready for their first payroll.
We never stop delivering! Even if you’re employee has been onboarded and is happily working for you and being paid each month, we’re here to partner with you whenever you or your employees need us. Even your ex-employees may need our assistance for tax documents, proof of employment requests etc… Our service never stops!