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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in France
Tax in France
Immigration in France

France map

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Mercans offers complete payroll, PEO and HR services in France

France comprises 13 administrative regions and five overseas departments. The French tech ecosystem remains one of the most dynamic in Europe and the country continues to attract international talent and investment across technology, aerospace, life sciences, manufacturing, finance and professional services.

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Doing Business in France

Much of the administrative process for starting a business in France has been simplified and is now largely digital. In principle, foreign investment is free from prior administrative supervision, although authorization may still be required in certain sensitive sectors when taking over or investing in a French business.

Entity Registration & Incorporation Requirements

Setting up a new business or expanding an existing one in France is straightforward. Choose how your company operates from a range of entity types which suit your individual circumstance.

Banking

Banks are open from Monday to Friday 9 am to 5 pm.

Working Week

The legal standard working week is 35 hours, usually worked from Monday to Friday.

Labor Law

Whatever the length of stay, a foreign national is typically required to obtain a work permit before taking up paid employment in France, unless an exemption applies. Citizens of an EU or EEA Member State or Switzerland can work in France without a work permit. Work authorization can take various forms, including a long-stay visa equivalent to a residence permit or a residence permit authorizing salaried work.

Main Industries

Chemicals, aeronautics, machinery manufacturing, automotive, luxury goods, technology and business services

GDP Growth

0.9%

Dates & Numbers

dd/mm/yyyy

Official State Name

French Republic

Population

69.08 million

Capital

Paris

Major Languages

French

Currency

Euro

Internet Domain

.fr

International Dialing Code

+33

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France
Paris, FR
4:19 pm, May 15, 2026
12°C
overcast clouds
69 %
Wind Gust: 0 mph
Clouds: 100%
Sunrise: 6:09 am
Sunset: 9:24 pm

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Payroll

Payroll is issued by the employer, typically on a monthly basis to coincide with wage payment. It is particularly important for global organizations and international payroll providers to understand the information that must be mandatorily provided on the payslip and the recordkeeping rules that apply in France.

It’s acceptable to provide employees with online pay slips

Payslip

Payroll reports must be retained for 5 years, while electronic payslips must remain available for the required extended retention period

Reports

5 weeks / 25 working days

Annual Leave

Sick leave: certificate-based; up to 12 months allowance.

Sick Leave

16 weeks of paid maternity leave and 25 days of paid paternity and child care leave for a single birth

Maternity & Paternity Leave

On provision of 1 – 3 months notice depending on status, seniority and the applicable collective agreement

Employee Termination

Not mandated by law and generally only paid where provided by contract or collective agreement

13th Salary

12.02 euro per hour or 1,823.03 euro gross per month for full-time work

Minimum Wage

+25% for the 36th to 43rd hour and +50% from the 44th hour onwards, unless a collective agreement provides otherwise within legal limits

Overtime

First 10 years: 1/4th of monthly salary per year of service. After 10 years: 1/3rd of monthly salary per year of service

Severance Pay

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Tax and Social Security

An individual’s tax residency depends on French domestic law and applicable tax treaties. France has a comprehensive social security system available to eligible employees and their families, covering health, maternity, paternity, disability, death, occupational accidents and diseases, family benefits, unemployment and retirement.

Tax

Individuals in France who are not tax residents are generally taxed only on French-source income. Residents of France are taxed on their worldwide income. France applies a standard corporate income tax rate of 25%, a progressive personal income tax scale with a top rate of 45%, and a standard VAT rate of 20%.

25%

Corporate Income Tax

45%

Personal Income Tax

20%

Sales Tax

20%

VAT

Social Security

France’s public social security system covers major life risks and is financed by a broad range of employer and employee contributions. Actual rates vary depending on salary levels, contribution ceilings, employer profile and applicable exemptions or reductions.

Varies

Social Security Rate

Varies

Social Security Rate for Employers

Varies

Social Security Rate for Employees

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Employment Law

The contractual relationship between an employee and a foreign-based employer will affect the employee’s employment contract. There is also a distinction between secondment and expatriation. Obtaining a work permit does not exempt foreign nationals from visa and residence formalities where these are required for entry and stay in France.

Employment Agreement

There are various contract types including permanent contracts, fixed-term contracts and temporary employment contracts. Collective agreements also play a major role in French employment law and may define specific employment conditions that employers must observe.

Working condition

There is no general statutory right to flexible working for all employees in France. However, arrangements can be set up with the agreement of the employer or through collective bargaining to provide employees with more flexibility.

Leaves

The law and collective agreements grant additional paid leave for employees with certain levels of seniority and for family-related events. Employees absent due to injury or illness must typically obtain a medical certificate covering the period of sick leave. During the period of illness or injury, the employment contract is suspended.

Employment termination

When employees are dismissed for reasons unrelated to their conduct or performance, the dismissal may be treated as economic and must have a genuine and serious basis. Dismissal on personal grounds must also be supported by a real and serious cause, whether disciplinary or non-disciplinary.

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1-3 months

Minimum notice period for terminating an employee

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11 Days

Total number public holidays

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35

Working hours per week

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3 Days

Total number of days for Compassionate & Bereavement Leave

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France Visa: Your Guide to Requirements and Application

Explore the key details for obtaining a France visa, your gateway to one of Western Europe’s most influential countries. France, encompassing both the European territory and certain overseas territories, remains a major destination for tourism, business, study and work.

Who Needs a Schengen Visa to Enter France?

Individuals who require a Schengen visa to enter France generally include passport holders from countries without a visa-free arrangement with the Schengen area and those who do not otherwise benefit from an exemption. Short-stay Schengen visas allow a stay of up to 90 days within any 180-day period.

Topic
Details
Types of Visas for Short Stays (Up to 90 Days)
  • French Transit Visa: For airport transit or travel connections where required.
  • French Tourist/Visitor Visa: For vacation, sightseeing, and visiting family or friends.
  • France Business Visa: For business trips, meetings, conferences and similar short professional activities.
Documents Required for a French Schengen Visa Application
  • Completed French visa application form.
  • Two passport photos meeting specifications.
  • Valid passport with at least three months beyond the planned departure date.
  • Copies of previous visas where applicable.
Additional Requirements Based on Employment Status
  • Employed: Employment contract, bank statement, leave permission, income tax documents where applicable.
  • Self-employed: Business license, company bank statement, and tax documents where applicable.
  • Student: Proof of enrollment and a no-objection certificate from school or university where applicable.
Additional Requirements for Minors
  • Birth certificate of the minor.
  • France application form signed by both parents.
  • Family court order if applicable.
  • Certified copies of ID or passport of both parents.
  • Notarized parental authorization to travel alone where required.
Where to Apply for a French Short-Stay Visa
  • French Embassy
  • French consulate
  • Visa Application Center (VAC)
  • Online preparation through France-Visas before attending the appointment
Processing Time and Cost
  • Processing time: Usually up to 15 days, but it may extend to 30 or 60 days in exceptional cases.
  • Visa fee: Generally €90 for adults and €45 for children aged 6 to under 12, subject to exemptions and reduced rates.
Stay Duration Without a Visa
  • Passport holders of visa-exempt countries: Up to 90 days within a 180-day period.
Extension and Revocation
  • Extension is possible only in limited and exceptional circumstances.
  • Revocation may occur if visa conditions are no longer met or entry conditions are not satisfied.
Entering Monaco and Andorra with a France Visa
  • Monaco: Entry is generally possible under the same Schengen access conditions applicable via France.
  • Andorra: Practical entry is often made via France or Spain, and re-entry conditions should be checked carefully depending on the visa type.
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Immigration

France manages work immigration through a combination of visa, work authorization and residence permit rules. Business France continues to support international talents and their families moving to France for professional reasons.

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Residency Permits

Different visa and residence routes apply depending on whether a business is posting workers, making an intra-group transfer, recruiting salaried employees or hiring seasonal workers. For many salaried employees coming from abroad, the employer must first obtain a work authorization, after which the employee applies for the relevant long-stay visa or residence permit.

Work Permit validity

Usually 12 months for many initial salaried routes, with multi-year cards available in some categories

Required Documents

2 passport sized photos

Passport and copies of previous visas where applicable. These must generally be valid for at least three months beyond the return date and the passport must have at least two blank pages.

A copy of your return flight reservation where applicable

Travel visa insurance with minimum €30,000 coverage for France and the Schengen area for short-stay applications

A cover letter stating the purpose of the visit to France and the proposed itinerary where applicable

Proof of accommodation

Proof of civil status where relevant

Means of subsistence, being proof of sufficient financial means for the duration of your stay

Work authorization and employment documents for salaried work routes where applicable

Compliant, reliable, error-free and touchless payroll in France

Build the best team and hire top talent compliantly in France. Get in touch with France payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in France and how does it work for foreign companies?

    An Employer of Record in France legally employs staff on behalf of foreign companies. It manages employment contracts, payroll, taxes, and compliance with French labor laws, allowing businesses to hire locally without setting up a legal entity.

    Why should businesses choose an EOR instead of setting up a legal entity in France?

    Using an EOR in France simplifies market entry and avoids the costs and delays of company registration. It ensures full legal compliance, reduces administrative work, and allows companies to focus on operations and growth.

    How does payroll outsourcing in France ensure compliance with local labor laws and tax regulations?

    Payroll outsourcing ensures that all salaries, deductions, and contributions are processed accurately and in line with French tax and employment laws. It helps prevent errors, reduces compliance risks, and keeps businesses aligned with regulatory requirements.

    Can an Employer of Record in France hire employees and manage work permits for international companies?

    Yes, an EOR in France can hire employees on behalf of foreign companies and assist with obtaining work and residence permits for non-EU nationals. It oversees all HR and payroll functions to ensure full compliance.

    What are the main benefits of using EOR and payroll services in France for global expansion?

    EOR and payroll services enable quick hiring, cost savings, legal compliance, and access to local expertise. They allow companies to expand into France efficiently while minimizing risk and administrative complexity.

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