Hire and pay employees in France, hassle-free

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+%. 

• Sickness Maternity Invalidity Death
  • 7.00% for salaries under EUR 4,442.25
  • 13% for salaries over EUR 4,442.25
• Supplementary Incapacity Invalidity Death
  • 0.89% for salaries under EUR 3,864
  • plus 1.450% on the portion of salary over EUR 3,864
• Workplace accidents-occupational illnesses - 0.75%
• Social Security capped - 8.55% up to a maximum salary of EUR 3,864
• Social Security uncapped - 2.02%
• Family benefits
  • 3.45% for salaries under EUR 6,219.15
  • 5.25% for salaries over EUR 6,219.15
• Unemployment insurance - 4.20% up to a maximum salary for the contribution of EUR 15,456
• Retirement pension
  • 6.26% for salaries under EUR 3,864
  • plus for 14.82% of the portion of salary over EUR 3,864 up to EUR 32,944
• Other contributions* - 2.906%
• Housing Benefit FNAL - 0.10% up to a maximum salary of EUR 3,864
• Occupational Medicine - 0.41% + fixed fee of EUR 9.53 for salaries over EUR 3,864
• Additional fee for definite contracts - 1%
• Complementary health benefit - EUR 68.73 (estimated)
• Medical Visit Fee - EUR 4.90
• Mandatory electronic safe fee - EUR 3.46
• Time-tracking software cost - EUR 3.00

*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

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.