Partner with Lerio to keep employment in France legally sound — contracts, payroll and statutory benefits handled against the live rule set.
CurrencyPayroll
All compensation is paid in EUR (€). Cross-border funding is converted at the daily rate on the pay date.
Working hoursSchedule
The standard week is 35 hours / week. Hours beyond the statutory limit are treated as overtime and typically paid at a premium.
Paid leaveTime off
Statutory time off is 11 holidays / year, in addition to nationally observed public holidays.
Payment frequencyCadence
The most common payment frequency is monthly.
By law, an employee must be paid at least once a month
Minimum wageFloor
The statutory minimum is €11.88. Lerio blocks any contract drafted below the floor.
Tax yearCalendar
The France tax year runs Jan – Dec. Year-end filings are prepared automatically.
Every figure below is modelled, not memorised — and traceable to its source via the calculator on the right.
Employee taxes
withheld from grossIncome Tax Rates
withheld from grossPersonal Income Tax
Taxable Annual Income (EUR)
Tax Rate (%)
Up to €11,497
0
€11,498 - €29,042
11
€29,043 - €83,882
30
€83,883 - €179,382
41
Above €179,382
45
Employer taxes
on top of grossEmployer Tax
on top of grossSocial Security Contributions
Contribution Type
Rate
Ceiling
Health, etc.
7%
Total earnings
Family Allowances
Family Allowances
3.45%
Total earnings
Old-age insurance
Old-age insurance
8.55%
€3,925 monthly
Old-age insurance excess
Old-age insurance excess
2.02%
Total earnings
Unemployment
Unemployment
4.05%
€15,700 annually
Supplementary pensions
Supplementary pensions
4.72%
€3,925 monthly
Supplementary pensions excess
Supplementary pensions excess
12.95%
From €3,925 to €31,400 monthly
Autonomy solidarity (CSA)
Autonomy solidarity (CSA)
0.3%
Total Earnings
AGS
AGS
0.20%
€15,700 annually
CEG
CEG
1.29%
€3,925 monthly
CET
CET
0.21%
Above €3,925 monthly
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Rates are indicative and depend on individual circumstances. Run a salary through the calculator for a full breakdown, or ask the compliance agent for a citable figure.
Hiring in France is modelled by Lerio; reach out to compliance for the current Employer-of-Record path.
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Taking on the role of the official employer, an Employer of Record is tasked with ensuring compliance with French employment standards. This involves managing payroll, processing taxes, and adhering to labor regulations in all aspects of employment.
What Lerio handles
✓
Compliant local contract
Drafted to France labour law, in French and English, with the statutory clauses pre-filled.
✓
Onboarding & payroll setup
Tax registration, social-security enrolment and the first pay cycle, configured in EUR.
✓
Ongoing compliance
Document expiries, minimum-wage changes and Europe regulatory updates watched continuously.
✓
Statutory benefits
Leave, public holidays and mandatory contributions administered automatically.
Typical timeline
via EORDay 0
Offer accepted. Candidate details enter Lerio; the contract drafts itself from the France template.
Day 1–3
Contract signed. Local registrations and benefit enrolment begin in parallel.
Day 3–7
Ready to work. Equipment, access and the first payroll run are scheduled.
Monthly
Steady state. Payroll, filings and compliance run on autopilot with a human approval gate.
▲
Not yet live for EOR. Lerio models France, but direct hiring may need setup — the compliance agent can confirm the path.
Statutory benefits in France, plus the supplemental coverage teams usually add.
Mandatory
✓
Health insurance
✓
Unemployment insurance
✓
Extended pension
Commonly added
optional✓
Private health & dental
Top-up plans on local carriers, deducted and reported through payroll.
✓
Equity & allowances
Stock, stipends and remote-work allowances modelled into EUR comp.
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Lerio benchmarks each package against live Europe data — open the comp agent to see where an offer lands.