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Practical information France

What legislation?

Employers are expected to be fully aware of and apply human resources legislation and regulations. This is not always possible, especially when employees are stationed abroad. In that case, you must be able to count on a solid partner who has all the knowledge in-house. At Interfisc, we take care of your employees across the border, allowing you to fully focus on your core business.

Local employees in France, with or without a registered place of business

In several countries, it is possible to offer your products or services through a local employee without the need to have your own registered office there for this purpose. This can, however, often be subject to certain restrictions as to the nature of your activities as a foreign company without a registered office in the country in question.

Please also note that, in principle, French social security will apply to your employees residing in France, whether they work exclusively or partially in that country. In addition, French tax regulations will apply to the income they earn in France and you will be obliged to observe French employment law.

Payroll costs in France

One of the first questions you could be confronted with before taking on an employee in France, is the high level of payroll costs in the country.

In our factsheet Personnel in France, available for downloading below, please find an overview of the employee benefits package that is customary in Franceand the associated costs, calculated on an annual basis.

The overview of the costs gives you an insight into the terms and conditions of employment that are customary in France, based on which you can decide whether it is worth having an employee in France. As soon as you make this decision, we are happy to help you make a suitable offer for your employee. This means that you will be well-prepared for negotiating with your employee.

Additional employer obligations in France

In view of the complexity of and, possibly, inadequate knowledge of French legislation in your organisation, we recommend that you do not limit yourself to the financial aspect only. Our factsheets provide you with a detailed explanation of everything involved.

We provide you with an overall picture of these French rules:

  • Employment law in France
  • Social security in France
  • Taxes in France
  • Employee benefits in France
  • Health & well-being in France

Download our factsheet ‘Personnel in France’, with information on regulations, payroll costs, employer insurance and payroll accounting in France.

Official bodies in France

Official bodiesInformation about:
Administration douanière
Customs authorities
Administration fiscale
Tax authorities
Business France
Investissement étrangers
Chambres de commerce et de l'industrie
Chambers of commerce and industry
Office Français de l'immigration et de l'Intégration (OFII)
French Immigration and Citizenship Office
Pôle Emploi
National Employment Office
Portail de l’administration française
French government portal
Service des impôts pour les particuliers et les entreprises résidant à l’étranger
Tax offices for individuals and companies residing abroad
E-Mail Service d’accueil des non résidents (SANR)
E-mailaddress Non-residents' tax office
Unions de recouvrement des cotisations de sécurité sociale et d’allocations familiales (URSSAF)
Responsible for collecting social security contribution

Inflation in France

For the exact information regarding inflation in France please refer to the official site of the French government, click here

Legal miniumum wage in France

France has the SMIC (Salaire minimum interprofessionnel de croissance), a statutory minimum hourly wage.
For adults, the following amounts will apply in 2024:

SmicGross wage in €
Smic per hour11,65
Smic per month1.766,92
Smic per year21 203,00

For the official information regarding the legal minimum wage in France please refer to the website of the French government, click here

National holidays in France

202220232024
New Year's Day01-01-2022 (Saturday) 01-01-2023 (Sunday)
01-01-2024 (Monday)
Easter Day17-04-2022 (Sunday) 09-04-2023 (Sunday)
31-03-2024 (Sunday)
2nd Easter Day18-04-2022 (Monday) 10-04-2023 (Monday)
01-04-2024 (Monday)
Labour Day01-05-2022 (Sunday) 01-05-2023 (Monday)01-05-2024 (Wednesday)
Liberation Day08-05-2022 (Sunday)08-05-2023 (Monday)08-05-2024 (Wednesday)
Ascension Day16-05-2022 (Thursday)18-05-2023 (Thursday)09-05-2024 (Thursday)
Pentecost24-05-2022 (Sunday)28-05-2023 (Sunday)19-05-2024 (Sunday)
Pentecost Monday06-06-2022 (Monday) 29-05-2023 (Monday)
20-05-2024 (Monday)
National Holiday14-07-2022 (Thursday)14-07-202314-07-2024 (Sunday)
Assumption of Mary15-08-2022 (Monday)to be completed15-08-2024 (Thursday)
All Saints01-11-2022 (Tuesday)01-11-2023 (Wednesday)01-11-2024 (Friday)
Armistice Day11-11-2022 (Friday)11-11-2023 (Saturday)(11-11-2024 (Monday)
Christmas25-12-2022 (Sunday25-12-2023 (Monday)25-12-2024 (Monday)

Regions Alsace and Moselle have additional public holiday’s, being Good Friday and Boxing Day.

If an official holiday falls during the weekend, no substitute day off is given in France.

School holidays in France

2024
Christmas
- Zones A, B, C *23-12-23 au 07-01-24
Winter
- Zone A *17-02-24 au 05-03-24
- Zone B *24-02-24 au 10-03-24
- Zone C *10-02-24 au 25-02-24
Spring
- Zone A *13-04-24 au 28-04-24
- Zone B *20-04-24 au 05-05-24
- Zone C *06-04-24 au 21-05-24
Summer
- Zones A, B, C *06-07-24 au 02-09-24
Autumn
- Zones A, B, C *19-10-24 au 04-11-24
Christmas
- Zones A, B, C *21-12-24 au 06-01-25

* France is divided into three zones with regard to the schoolvacations and only the winter and spring vacation dates are spread. The regions are devided as follows:
Zone A:   Caen, Clermont-Ferrand, Grenoble, Lyon, Montpellier, Nancy-Metz, Nantes, Rennes, Toulouse
Zone B:  Aix-Marseille, Amiens, Besançon, Dijon, Lille, Limoges, Nice, Orléans-Tours, Poitiers, Reims, Rouen, Strasbourg
Zone C:  Bordeaux, Créteil, Paris, Versailles

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Together, solution-oriented and caring

Since 1972, Interfisc has offered international HR & Payroll solutions in the Netherlands, Belgium, Germany, France, the United Kingdom, and Italy. We do this from our offices in the Netherlands and Belgium, and with an international team of around 45 committed and caring employees. 

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