The base minimum wage is EUR 1,709.28 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:

• Junior job position: EUR 2,567 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.

Depending on the employee's salary, specific calculations may apply and the estimated employer costs can be up to 50+%. 

• Sickness Maternity Invalidity Death: 
  • Supplementary Incapacity Invalidity Death - 0.89% for salaries under EUR 3,666.00*. 
  • Workplace accidents-occupational illnesses - 0.75%
• Social Security capped - 8.55% up to a maximum salary for the contribution of EUR 3,666.00
• Social Security uncapped - 1.90%
• Family benefits: 
  • Unemployment insurance - 4.20% up to a maximum salary for the contribution of EUR 14,664.00
  • Retirement pension - 6.26% for salaries under EUR 3,666.00*
• Other contributions (Apprentice tax, training tax, paritarism development) - 2.906%**
• Housing Benefit FNAL - 0.10% up to a maximum salary for the contribution of EUR 3,666.00
• Occupational Medicine - 0.41% + fixed fee of EUR 9.53 up to a maximum salary for the contribution of EUR 3,666.00
• Additional fee for definite contracts - 1% 
• Complementary health benefit - EUR 42.50 (the exact cost will be adjusted during onboarding)
• Medical Visit Fee - Monthly fee: EUR 4.90
• Mandatory electronic safe fee - EUR 3.46
• Time-tracking software cost - EUR 3.00

*The rate varies for salaries higher than EUR 3,666.00.

**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

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. 

Employees, who have worked 150 hours during the first three calendar months, are entitled to unlimited paid sick leave. The first three days are unpaid and considered as a qualifying period. Leave after day 3 is paid for by Social Security.

The minimum notice period is 1 day and will be increased according to the length of the employment.

• 24 hours notice if the length of service is less than 8 days
• 48 hours notice if the length of service is between 8 -30 days
• 14 days notice if the length of service is between 30 - 90 days
• 30 days notice if the length of service is more than 90 days

After the probationary period:

• Up to 6 months of seniority: notice period will be determined by the applicable collective bargaining agreement, the employment contract, or the uses of the profession
• 30 days notice if the length of service is between 6 months and 2 years
• 60 days notice if the length of service is more than 2 years.

In France, severance payments are mandatory for dismissals, breach of contract, or terminations by mutual agreement. The amount to be paid will depend on the employee’s seniority and the collective bargaining agreement. It is common for employers and employees in France to agree on a severance payment above the required minimum.

• The first 10 years of seniority, 1/4 of the monthly salary per year.
• After 10 years of seniority, 1/3 of the monthly salary per year.

To protect you from unforeseen financial risks arising from terminations, Deel applies a Severance Accrual to all employment agreements in this country.  Deel has extensive expertise in managing litigation risk globally and our Severance Accrual calculation is based on the prevailing common-law or statutory entitlements and local best practices. In the event your employee resigns or is not entitled to severance, all unused amounts will be returned to you.

France celebrates both 11 national and 2 regional holidays based on the location of the employee.

National public holidays include:

1. New Year’s Day
2. Easter Monday
3. Labour Day
4. Ascension Day
5. Victory Day
6. Whit-Monday
7. French National Holiday
8. Assumption Day
9. All Saint’s Day
10. Armistice Day 1918
11. Christmas

Regional Holidays

• Good Friday
• St. Stephen’s Day

Contracts must be in French and can be bilingual. They must be in writing and signed by both parties.

A contract must include:

• Name
• Start date
• Length of the employment
• Job description
• Termination conditions
• Collective bargaining agreement

Probation periods are mandatory in France. The minimum probation period will depend on the company's collective bargain agreement and the employee's scope of work. For employees hired under the EOR model, the minimum probation period will be:

• 3 months for technicians, and can be renewed additional 3 months
• 4 months for executives and can be renewed additional 4 months