Hiring in France

A foreign company can employ someone in France directly, including through the TFE route without a French establishment. It can also use a lawful local-employer arrangement (see Employer of Record in France) or contract for genuinely independent services (see Hiring contractors in France). The metropolitan minimum wage is €12.31 / hour.

4dev.com's Contractor Platform works with independent contractors in France. The choice of route depends on who employs and directs the person and whether the service is genuinely independent.

Three ways to hire in France

Route	Legal employer	What you pay on top of salary	How you end it
Your own entity	Your French entity, or your foreign business through the TFE route if it has no French establishment	Applicable employer contributions; 40.8% is a nominal defined stack for a specified employer, not a complete cost	Statutory dismissal notice: 1–2 months
Employer of record	The lawful French employer arrangement used for the role; in portage salarial, the portage firm employs the worker	A model-specific provider quote and applicable employment costs	The employment and commercial terms of the applicable legal model
Contractor	The contractor’s own business, where the service is genuinely independent	The agreed services price, rather than employee payroll contributions	The services contract’s agreed exit terms

TFE makes the foreign firm the direct employer; French employment rules still apply. The table’s statutory 1–2 months of ordinary-dismissal notice refers to the six-month and two-year service points. Below six months, or where a more favourable rule applies, notice differs.

The 40.8% figure is a nominal contribution stack for a defined metropolitan French-established private employer with fewer than 11 workers outside Alsace-Moselle. Salary-specific RGDU, caps and variable charges mean it cannot serve as a flat employer-cost multiplier. Portage salarial is a three-party employment arrangement for qualifying work; temporary agency work is limited to a precise temporary task in specified cases and cannot fill an ordinary permanent role.

The French labour market

Half of France’s digital-sector jobs were in Île-de-France at the end of 2022. Apec forecast 61,160 IT cadre hires for 2026. The salary figures below describe national and role-specific populations, not pay by city.

Salary reference points

2025 private-sector full-time-equivalent salary	€3,693 / month gross mean	Insee salary 2025
2025 cadre remuneration	€55,000 gross annual median, including fixed and variable pay	Apec cadres 2025
2025 development-IT cadre remuneration	€50,000 gross annual median; central 80% €38,000–€74,000	Apec development IT 2025

Insee’s mean covers private-sector full-time-equivalent employees, including apprentices, trainees and Mayotte. It cannot stand in for an offer benchmark for a particular digital role. Apec reports medians for cadres; its development-IT range covers the middle 80% of that group.

Registering as an employer, step by step

An eligible foreign business without a French establishment can register with Urssaf and use the TFE route to employ staff directly, without forming a French entity. For a non-agricultural employer, Urssaf handles the registration through the Guichet unique; MSA handles agricultural employers. For eligible foreign firms, the optional TFE service combines pre-hire formalities and social-contribution filings.

Step	What happens	Takes
Register the foreign employer	Submit the formality through the Guichet unique for validation	Not specified
Receive identifiers	Siren and Siret are assigned after an accepted registration and appear in the declarant’s Guichet unique account	Not specified
Declare each hire	Transmit the DPAE to the competent social-insurance body for each covered employee	No earlier than eight days before hire; before the employee starts work or probation
Choose the filing route	Use TFE for the eligible foreign-employer route, or make the monthly DSN from payroll data	Monthly for DSN
Arrange occupational health	Organise the information and prevention visit after the employee starts	Within three months; earlier for certain workers
Total registration time	No overall duration is specified	Not specified

TFE registration does not settle work authorisation or permanent-establishment status. For a non-EU hire, check whether the residence permit confers work rights and apply for authorisation when it does not. Under the applicable tax treaty, a fixed place of business or a dependent agent treating contracts on the enterprise’s behalf can create a French permanent establishment.

Hiring and onboarding a French employee

Set the employment terms and applicable collective agreement before the employee starts, then complete the hire formalities and prepare the payroll filing route.

CDI probation limits

For a CDI, initial probation can last up to two months for workers and employees, three months for technicians, and four months for cadres. One renewal can raise those limits to four, six and up to 8 months, respectively, only where an extended branch agreement allows renewal and the contract expressly provides for it.

Onboarding checklist

• Record the employment terms and the collective agreement that applies to the role.
• For a relevant non-EU hire, check whether the residence permit conveys work rights and apply for authorisation when it does not.
• Transmit the DPAE to Urssaf or MSA no earlier than eight days before the hire and before the employee starts work or probation.
• Put collective complementary health cover in place, with the employer funding at least 50% of the premium.
• Arrange the information and prevention visit within three months of the effective start date, allowing for cases where it must occur earlier.
• Set up the monthly DSN from payroll data, or use the eligible foreign-employer TFE route.

Minimum wage in France

The metropolitan SMIC is €12.31 / hour gross from 1 June 2026, or €1,867.02 gross per month at 151.67 hours. Mayotte has a separate rate; check whether the applicable collective agreement sets a higher minimum for the role.

Metropolitan SMIC from 1 June 2026	€12.31 gross per hour; €1,867.02 gross per month at 151.67 hours	Insee SMIC series
Metropolitan SMIC from 1 January 2026	€12.02 gross per hour	Insee SMIC series
Year-end 2025 metropolitan SMIC	€11.88 gross per hour	Insee SMIC series
Year-end 2024 metropolitan SMIC	€11.88 gross per hour	Insee SMIC series
Year-end 2023 metropolitan SMIC	€11.52 gross per hour	Insee SMIC series
Year-end 2022 metropolitan SMIC	€11.07 gross per hour	Insee SMIC series
Year-end 2021 metropolitan SMIC	€10.48 gross per hour	Insee SMIC series
Year-end 2020 metropolitan SMIC	€10.15 gross per hour	Insee SMIC series

Use the June 2026 rate for a current metropolitan offer. Its monthly equivalent assumes 151.67 hours and is not a separate floor for another hours pattern.

Taxes and contributions in France

An employee’s income tax follows a 0–45% marginal scale. Employer contributions are separate payroll costs, with rates and bases that vary by employer and employee.

Employee income tax	0–45% marginal 2026 schedule for 2025 income per quotient-familial share; not a flat payroll charge	Service Public income tax
Health insurance and family allowances	Full standard employer rates: 13% and 5.25% respectively, each on total salary; reduced rates are conditional	CLEISS contributions 2026
Basic pension	8.55% up to the €4,005 monthly Social Security ceiling, plus 2.11% on total pay	CNAV 2026 rates; Service Public ceiling
Unemployment and AGS	Standard unemployment rate 4.00%, with a sector-dependent 2.95–5.00% bonus–malus range; AGS 0.25% of the unemployment-contribution base, capped at €16,020	Service Public unemployment; Service Public AGS
Agirc-Arrco and balancing contributions	Employer shares: 4.72% on tranche 1 and 12.95% on tranche 2; CEG 1.29% and 1.62%; CET 0.21% when salary exceeds tranche 1	Agirc-Arrco 2026
FNAL and professional training	FNAL: 0.10% up to the ceiling below 50 staff, or 0.50% on total pay after five consecutive years at 50 or more; training: 0.55% below 11 workers, 1% after five consecutive years at 11 or more	Service Public thresholds
Variable or conditional charges	AT/MP is a separate employer charge; versement mobilité can apply after five consecutive years at 11 or more employees	Service Public thresholds
Apprenticeship levy	0.68% in the general case or 0.44% in Alsace-Moselle, subject to the French-establishment and tax-status conditions	Service Public apprenticeship levy
RGDU	The reduction phases down below three times the January 2026 SMIC; eligibility and amount depend on the payroll conditions	Service Public RGDU

What an employee actually costs you

The 40.8% nominal stack covers specified 2026 employer rates for a metropolitan French-established private employer with fewer than 11 workers outside Alsace-Moselle, before band caps, salary-specific RGDU and variable charges. It is neither an effective rate nor a complete salary multiplier, so it cannot establish a full employer cost. An itemised quote needs:

• the employee’s gross pay and the Social Security ceiling and tranches it reaches;
• the establishment and work location, including any mobility charge;
• the employer’s headcount, worker category and applicable collective agreement;
• RGDU eligibility and calculation using the January 2026 SMIC;
• the applicable AT/MP rate, collective-health premium and any cadre protection; and
• any separately quoted service or provider fees.

Working time and overtime

France’s 35-hour week is the legal full-time reference and overtime threshold, not an absolute weekly maximum. Where no agreement changes the premiums, the first eight overtime hours carry a 25% increase and later hours a 50% increase. Check the applicable agreement before setting the work pattern or payroll rule.

Daily and weekly limits and rest

For an adult private-sector employee whose time is counted in hours, effective work normally cannot exceed 10 hours a day, 48 hours in a single week, or an average of 44 hours a week over any 12 consecutive weeks. A qualifying agreement for increased activity or organisational reasons can permit up to 12 hours a day; inspector authorisation and emergency routes have their own conditions. In exceptional circumstances, the single-week limit may rise to 60 hours only with labour-inspector agreement. An eligible collective agreement or labour-inspector authorisation can raise the 12-week average to 46 hours.

Daily rest is normally at least 11 consecutive hours between workdays. Weekly rest is at least 24 consecutive hours plus the daily 11, totalling 35 consecutive hours. Specified activity, workload or urgent-work routes may reduce daily rest, but not below nine consecutive hours; the applicable agreement or authorisation and compensatory-rest conditions require checking. Weekly rest also has activity-specific derogations.

When forfait jours applies

A valid forfait jours needs an eligible autonomous employee, an authorising collective agreement and an individual written agreement. The collective agreement sets a maximum of 218 working days per year, and the employer must monitor workload. The ordinary hourly daily and weekly maxima do not apply under a valid forfait jours, but daily and weekly rest guarantees still do.

Leave, sick pay and parental leave

Paid leave accrues at 2.5 jours ouvrables for each effective month of work, up to 30 jours ouvrables or 5 weeks a year. France has 11 national days: 1 May is a compulsory non-working day, while treatment of the others depends on the applicable agreement or the employer’s choice.

For an eligible worker with one to five years’ tenure, the employer supplements social-insurance benefits for up to 30 days at 90% of gross pay and another 30 days at two-thirds. Eligibility, waiting periods, prior sick leave and the collective agreement affect the actual obligation. Ordinary maternity leave totals 16 weeks for a first or second child.

Additional birth leave and the employer's reporting step

From 1 July 2026, each eligible parent may take one or two months of additional birth leave, paid by social insurance, after their applicable maternity, paternity and child-welcome, or adoption leave ends. The prior-leave condition has an exception where an employee could not exercise all or part of that leave because the social-insurance daily-allowance conditions were not met. Additional birth leave is separate from congé parental d’éducation: the two benefits cannot run concurrently when parental education leave is compensated, but may be taken successively in either order. Since 1 October 2026, the employer process includes the leave-period file and either a DSN report or salary certificate for benefit processing.

What changes with the collective agreement and location?

Check the branch agreement, role, classification and work location before finalising an offer. For roles covered by Syntec, the holiday-bonus pool is at least 10% of the aggregate paid-leave indemnity pool. Allocation among workers is flexible, subject to equality. Budget the bonus from the leave-indemnity pool, not as a 10% addition to each salary. Syntec engineers and cadres have a three-month notice period for dismissal or resignation, subject to different periods the parties may agree.

In Moselle, Bas-Rhin and Haut-Rhin, local law adds 26 December as a non-working holiday and Good Friday in qualifying communes. The apprenticeship levy is 0.68% in the general case and 0.44% in Alsace-Moselle where the French-establishment and relevant tax-status conditions are met.

Termination: notice and payments

For ordinary dismissal, statutory notice is 1–2 months at the six-month and two-year service points. The dismissal ground, process and any severance entitlement require separate checks.

Continuous service below six months	Notice is set by law, collective agreement, agreement or local usage	Labour Code notice
Six months to under two years	One month’s statutory notice for ordinary dismissal, unless a more favourable rule applies	Labour Code notice
At least two years	Two months’ statutory notice for ordinary dismissal, unless a more favourable rule applies	Labour Code notice
Statutory dismissal indemnity after eight months’ continuous service	At least one-quarter month’s salary per year through ten years, then one-third month per year	Service Public severance
Syntec engineers and cadres	Three months’ notice for dismissal or resignation where Syntec applies; the parties may agree a different period	Syntec Article 4.2

Calculate severance separately from notice. Check the dismissal ground and procedure, continuous service and any more favourable agreement, contract or local rule before finalising an exit.

Recent changes that affect hiring in France

• 1 June 2026 — metropolitan SMIC: the gross hourly rate rose to €12.31, with a €1,867.02 monthly equivalent at 151.67 hours. Update offer and payroll inputs while keeping Mayotte on its separate rate.
• 1 January and 12 June 2026 — RGDU: the RGDU replaced the previous general contribution reduction from 1 January. For ordinary 2026 eligibility and calculation, the 12 June decree keeps the January 2026 SMIC value as the reference; use the employer’s actual payroll inputs rather than treating the reduction as a flat rate.
• 28 May 2026 — portage salarial: Article L1254-27 conditions portage activity on a financial guarantee. Article R1254-3 still describes a prior declaration, so the filing position is not settled by the statutory change alone; request the provider’s guarantee evidence and confirm the applicable formality for the arrangement.
• Additional birth leave and reporting: eligible parents may each take one or two months of additional birth leave. Since 1 October 2026, the employer process includes the leave-period file and a DSN report or salary certificate.
• 1 September 2026 — domestic electronic invoicing: French-established VAT-taxable businesses must be able to receive qualifying electronic invoices; large and mid-size enterprises must also issue them. SMEs and micro-enterprises issue qualifying domestic B2B invoices from 1 September 2027, while foreign-customer transactions follow the separate e-reporting rules.
• Subcontracting-chain vigilance: an extension beyond the direct subcontractor has been announced but depends on an implementing decree. Its operative scope remains to be fixed.

What a mistake costs and who pays

Reclassification, unlawful labour lending, portage breaches and failed client vigilance expose different parties to different consequences.

Party	Risk	Amount or consequence
Hiring business	A supposedly independent contractor works under conditions of legal subordination	A court can reclassify the relationship. If concealed work is established, the employer can owe back social contributions plus a 35% ordinary surcharge; conviction can carry up to three years’ imprisonment and a €45,000 fine for an individual or €225,000 for a company. Reclassification alone does not establish concealed work.
Client in a subcontracting chain	The client breaches the applicable vigilance duty and the subcontractor is found to have concealed work	Joint liability can extend to taxes, social contributions, surcharges and penalties.
Person or company operating a labour-supply arrangement	For-profit labour lending outside an exception, or marchandage that harms the worker or evades employment or collective-agreement rules	Up to two years’ imprisonment and a €30,000 fine for an individual, or €150,000 for a company. Whether an arrangement fits a lawful model depends on the actual operation and any applicable exception, not its label.
Portage company	Operating without the required financial guarantee, among other portage offences	€3,750; on repeat, six months’ imprisonment and €7,500.

The micro-enterprise ceiling is a turnover test: for services and liberal activities it is €83,600 excluding VAT a year for 2026–2028, with the tax-regime exit rule assessed across two years in the ordinary case. It is separate from VAT: the ordinary services exemption threshold is €37,500 for the previous calendar year, while exceeding €41,250 in the current year brings VAT into effect from the first day of the excess. The proposed universal €25,000 threshold was abandoned.

Vigilance is a client-side contract test, not a turnover or VAT threshold. For a services contract worth at least €5,000 excluding VAT in total, obtain the contractor’s Urssaf attestation de vigilance and renew it every six months while the contract continues.

Common questions about hiring in France

Can a foreign company hire in France without a French entity?

Yes. A firm without a French establishment can register with Urssaf and employ staff through TFE as the direct employer. The EOR guide and contractor guide cover the other two routes.

What is the current monthly minimum wage in France?

For metropolitan France, the monthly SMIC is €1,867.02 gross at 151.67 hours from 1 June 2026. The hourly metropolitan rate is €12.31 gross, while Mayotte has a separate rate.

Does France still have a 35-hour work week?

Yes: 35 hours a week is the legal full-time reference. It is the threshold at which overtime begins, rather than an absolute ceiling on working hours.

Is €3,000 gross a competitive French salary, and what will it cost the employer?

A €3,000 gross monthly offer sits below the 2025 private-sector full-time-equivalent mean of €3,693 a month, but that national measure does not establish competitiveness for a particular role or location. For context, Apec put the 2025 median for development-IT cadres at €50,000 annually, with the central 80% from €38,000 to €74,000; role, seniority and the applicable agreement still matter. The 40.8% stack does not give this offer’s total employer cost: RGDU depends on the salary, and charges such as AT/MP vary.

Is a 13th salary mandatory?

A 13th salary is an employment-contract and collective-agreement question. Check both when setting the offer. For example, the Syntec rule in this guide concerns a holiday-bonus pool worth at least 10% of the gross paid-leave indemnity pool, with allocation subject to equality; it does not set a general 13th salary.

How much notice applies to dismissal in France?

For an ordinary dismissal, legal notice is one month after six months of service and two months after two years. Below six months, the applicable agreement or usage sets notice, and a more favourable rule can apply.

Does a non-EU hire need work authorisation?

The employer must check work authorisation for a non-EU hire and apply for it where the residence permit does not already confer work rights. That check is separate from registering the employer and completing the hiring declarations.

Can a contractor stay under the micro-enterprise regime and outside VAT indefinitely?

No single threshold answers both questions. The services and liberal-professions micro-enterprise ceiling is €83,600 excluding VAT a year for 2026–2028, while the ordinary-services VAT thresholds are €37,500 of prior-year turnover and €41,250 in the current year; the latter brings VAT into effect from the first day of the excess. A lawful contractor arrangement also depends on the actual working relationship, and a services contract worth at least €5,000 excluding VAT triggers the client’s vigilance-attestation duty, renewed every six months.

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