Hire and pay employees in France compliantly from day one

The base minimum wage is €1,801.80 per month and will vary according to the Collective Labor Agreement of the company.
For employees hired under the EOR model, the following minimum wages will apply:

• Base and Junior job positions: €2,704.80 monthly

• Executive job position: €3,284.40 monthly

• Deel's Collective Labor Agreement is Portage and the minimum salary is based on the social security ceiling.

The individual income tax ranges up to 45%. Income tax is calculated according to progressive rates. Multiple additional factors may impact overall rates, such as household status and the number of children.

Gross Annual Income	Tax Rate (%)
Up to EUR 10,777	0%
From EUR 10,778 to EUR 27,478	11%
From EUR 27,479 to EUR 78,570	30%
From EUR 78,571 to EUR 168,994	41%
Over EUR 168,995	45%

Depending on the employee's salary, specific calculations may apply and the estimated employer costs can be up to 50.60%+fixed fees. 

• Sickness, Maternity, Invalidity, Death:
  • 7.00% for salaries up to €4,504.50

  • 13.00% for salaries over €4,504.50

• Supplementary Incapacity, Invalidity, Death:
  • 0.89% for salaries up to €3,925 plus

  • 1.45% on the portion of salary over €3,925

• Workplace Accidents / Occupational Illnesses: 0.75%

• Social Security Capped: 8.55% up to a maximum salary of €3,925

• Social Security Uncapped: 2.02%

• Family Benefits:
  • 3.45% for salaries up to €6,306.30

  • 5.25% for salaries over €6,306.30

• Unemployment Insurance: 4.05% up to a maximum salary of €15,700

• Retirement Pension:
  • 6.26% for salaries up to €3,925 plus

  • 14.82% on the portion of salary between €3,925 and €31,400

• Other Contributions (Apprentice Tax, Training Tax, Paritarism Development): 2.906%

• Housing Benefit (FNAL): 0.10% up to a maximum salary of €3,925

• Occupational Medicine: 0.41% up to a maximum salary of €3,925, plus a fixed fee of €9.53

• Complementary Health Benefit: €74.26 per employee per month (estimated, the exact cost will be adjusted during onboarding)

• Mandatory Electronic Safe Fee” €3.46

• Time-tracking Software Cost: €3.00

• Medical Subscription: varies by employee residence

*Other contributions cover the following:

• apprentice tax - tax to facilitate equal apprenticeship access and contribute to apprenticeship program development.

• training tax - tax to support continuous training programs for employees and jobseekers

• paritarism development - funding for employee trade unions and professional employers' organizations

Please note there is a mandatory business allowance cost as per collective bargaining agreement of 5% of the employee’s salary The salary on which the costs are calculated includes the gross monthly salary + 5% mandatory business allowance. 

Annual Costs

Medical Annual Fee - EUR 50

• Employer Liability Cost - An administrative fee of 0.60% is applied to ensure ongoing worker compensation and liability coverage

These costs are provided as estimates and are intended solely for general informational purposes. To fully comprehend all associated costs and fees related to the terms of any employment agreement for this country, please contact our Sales team for a quote.

Standard working hours are 7 hours per day, 35 hours per week. The standard workweek is from Monday to Friday.

Overtime payment is mandatory for part-time employees. Employees hired under the contract condition “day pass” are not entitled to overtime pay. Hours outside of standard work hours are considered overtime. Part-time employees can work a maximum of 1/10 of the weekly hours paid at 110% of the hourly rate.