France at a glance
Taxes in France
Employer Contributions
| Contribution | Rate |
|---|---|
| Total employer tax | 28.4% – 60.5% |
| Social security | 26.5% – 33.7% |
| Work accident insurance | 1.9% – 2.2% |
| Forfait Social (select remuneration types) | 8% – 20% |
| Transportation tax (Paris area, 11+ employees) | 2.95% |
| Contribution | Rate |
|---|---|
| Total employer tax | 28.4% – 60.5% |
| Social security | 26.5% – 33.7% |
| Work accident insurance | 1.9% – 2.2% |
| Forfait Social (select remuneration types) | 8% – 20% |
| Transportation tax (Paris area, 11+ employees) | 2.95% |
| Contribution | Rate |
|---|---|
| Total employee tax | 31.3% – 75.7% |
| Social security | 17% |
| Supplemental pension | 3.1% – 8.1% |
| Contribution d'Équilibre Général (CEG) | 1.29% – 1.62% |
| Gross Income | Tax Rate |
|---|---|
| Up to €11,497 | 0% |
| €11,498 – €29,315 | 11% |
| €29,316 – €83,823 | 30% |
| €83,824 – €180,294 | 41% |
| Over €180,294 | 45% |
High earners pay an additional 3–4% surtax based on total household income.
Employer of Record in France
How Remote& EOR Works
In France, EOR is known locally as portage salarial. Remote& acts as the legal employer of your worker — handling payroll, tax filings, statutory benefits, and employment contracts — while you direct the day-to-day work.
| Party | Role |
|---|---|
| Your Company | Manages work tasks, performance, and team direction |
| Remote& | Runs payroll, files taxes, administers benefits, ensures legal compliance |
| Employee | Fulfills work for your company under a locally compliant contract |
Ask Remi:
"Hire a product manager in France — €5,000/month, starting June 1" Remi handles everything: contract (portage salarial), compliance, payroll setup, and benefits enrollment.
Benefits in France
- Medical coverage
- Life insurance
- Public transportation reimbursement
- Pension
- Work injury insurance
- Profit-sharing
- Mandatory medical examinations
- Termination indemnities
- Remote work stipend
- Training and development budget
- Supplementary health insurance (mutuelle)
- Stock options / BSPCE
- Meal vouchers (tickets restaurant)
- Flexible working hours
- Gym membership
- Additional paid leave
- Supplementary pension
- Cash bonuses
Leave entitlements
| Leave type | Entitlement |
|---|---|
| Paid Annual Leave | 30 working days |
| Sick Leave | Up to 1 year |
| Maternity Leave | 16 weeks |
| Paternity Leave | 28 days |
| Parental Leave | 1 year (extendable) |
Employment conditions
Probation
Probationary periods range from 2 to 4 months depending on the role. The terms and duration must be included in the employment contract.
Non-Compete
Non-compete clauses cannot be included in a standard employment contract unless contained in a services agreement provision. Exclusivity clauses face the same restriction.
Employee Rights & Protections
France provides strong worker protections including: written employment contract, mandatory payslip, remote work rights, workload review meetings, whistleblower protection, works council access, the Right to Disconnect, unemployment allowance, and pay transparency obligations.
Payments
End of employment in France
France does not recognize at-will termination. Ending employment is strictly regulated and more procedurally demanding than most countries. Permitted grounds include:
- Economic reasons — redundancy or restructuring
- Personal reasons — poor performance or misconduct
- Mutual consent — via a formal rupture conventionnelle (termination agreement)
Employees are generally entitled to severance pay except in cases of serious or gross misconduct. Termination decisions can be challenged before a labour tribunal (conseil de prud'hommes).
Frequently asked questions
Four main paths exist: run payroll from your home country for short-term arrangements; engage contractors for genuinely project-based, multi-client work; set up a French legal entity (complex and time-consuming); or use Remote& as Employer of Record (portage salarial) for the fastest compliant route without a local company.