GLOBAL EMPLOYER OF RECORD IN 190+countries
Employer of Record in France
Access local or international talent in France, support customers and build market presence without waiting for entity set-up. Acumen acts as your Employer of Record, allowing you to scale the team around demand rather than around the timetable for incorporation.
GLOBAL EMPLOYER OF RECORD
Global coverage
Acumen International delivers global employment solutions across 190+ countries.
Strategic markets
Hiring and compliance support across North America, Europe, and Asia-Pacific.
Established jurisdictions
Lawful employment and payroll in regulated, compliance-intensive countries.
Growth economies
Expanding into new regions? Hiring support across fast-moving economies.
Risky and remote locations
Compliant employment solutions in jurisdictions with limited infrastructure.
Employer of Record in France: French employment without a French company
An Employer of Record lets you employ people in France without a French company of your own. Acumen International becomes their employer under French law, with the contract, payroll and social contributions in its name, while the employees work on your business, with your managers and towards your goals.
Three ways to employ in France
| Route | What it takes | When it fits |
|---|---|---|
| Your own French company (SAS or SARL) | Registration through the business formalities portal, URSSAF registration, monthly DSN filings, a collective agreement, an occupational health service, mandatory company health cover (mutuelle) and, from 11 employees, an elected staff committee (CSE) | A lasting French operation with a team that will keep growing |
| Registering as a foreign employer | Registration with URSSAF’s centre for foreign companies to pay French contributions, while French contracts, health cover, occupational health and the Labour Code remain your responsibility | Companies with French HR and payroll expertise in-house |
| Employer of Record | A service agreement with Acumen International, which employs the team under French law | First hires, international recruits, project roles and the period before a French company is justified |
What the Employer of Record model gives you
- A start date that is not tied to incorporation. TheWhat the Employer of Record model gives youre is no company, URSSAF account or DSN set-up to complete before you can make an offer.
- Mandatory cover from the first day. Mutuelle, provident cover for managers (prévoyance) and occupational health visits are in place as soon as the employee starts.
- The right collective agreement and classification. Each role is matched to its convention collective and grade, which sets minimum pay, notice and leave.
- Sponsorship for talent from abroad. Acumen International applies for the Talent Passport or work authorisation as the employer.
- Exits handled under French procedure. Dismissals and mutual terminations (rupture conventionnelle) follow the Labour Code’s steps and timelines.
Who does what
| Acumen International | Your company |
|---|---|
| Holds the French contract and applies the collective agreement | Selects the candidate and defines the role |
| Runs payroll, monthly DSN filings and social contributions | Directs the daily work, objectives and performance |
| Provides mutuelle, prévoyance and occupational health | Decides pay reviews, bonuses and equipment |
| Files work authorisation and Talent Passport applications | Shares the business reasons behind any change to the team |
| Manages exits, including mutual terminations | Approves the full cost of each hire before the offer |
In France, the right Employer of Record structure depends on the nature of the role. We structure employment across three distinct legal frameworks defined by the French Labour Code:
How Employer of Record employment works in France
In France, the right Employer of Record engagement depends on the nature of the role. We structure employment across three distinct legal frameworks defined by the French Labour Code:
- Temporary Work: Designed for short-term coverage, seasonal demands, or unexpected workload spikes. This route is generally limited to an 18-month maximum, mandates equal compensation with permanent peers, and includes the statutory 10% completion bonus.
- Portage Salarial: Built for independent specialists who secure their own projects. This framework bridges self-employment and payroll protection, capped at 36 months per client, provided the worker retains independence in how assignments are executed.
- Standard Employment: The correct path for core team members integrated into your ongoing operations. These contracts fall entirely under standard French labor regulations and industry-specific collective agreements.
Regardless of the route, our role is clear: Acumen International manages the legal employer responsibilities: payroll, tax withholdings, and statutory contributions, while your team retains operational direction.
Employment risk mitigation in France
| Risk | Where it arises | How Acumen International mitigates it |
|---|---|---|
| Worker misclassification risk | Freelancers or portage consultants managed like employees | Role reviewed and moved onto the pathway that matches how the work is directed |
| Collective agreement compliance | Pay grades, bonuses, notice and severance set by the sector agreement | Applicable agreement identified for each role and applied in contract and payroll |
| Working time claims | Overtime under the 35-hour week; forfait-jours used without the required agreement and monitoring | Hours or days recorded and paid under the correct regime |
| Exit cost and procedure | Statutory severance, procedural steps and damages for unjustified dismissal | Notice, severance and procedure set out before any exit |
| Permanent establishment risk | Staff in France who negotiate or sign contracts for your company | Roles flagged for tax review before the offer |
| Immigration compliance | Permit conditions on salary, role and employer | Employment kept in line with the permit through every change |
| Pay transparency | EU Pay Transparency Directive, due in national law from June 2026 | Pay structures and reporting prepared for the French rules |
| IP ownership | Inventions made in the course of duties and software written by employees belong to the legal employer; other copyright works pass only through an express written assignment; employee inventors are owed additional remuneration | IP assignment to your company written into the employment contract and the service agreement, meeting French formal requirements |
Employment in France at a glance
Last reviewed October 2026.
| Item | France |
|---|---|
| Currency | Euro (EUR) |
| Capital | Paris |
| Contract language | French, with a translation for non-French-speaking employees |
| Minimum wage (SMIC) | €12.31 gross per hour; €1,867.02 a month on a 35-hour week (2026) |
| Legal working week | 35 hours; overtime paid at a premium |
| Employer social contributions | Around 45% of gross salary on average |
| Employee social contributions | Around 22–25% of gross salary |
| Social security ceiling (PASS) | €48,060 a year (2026) |
| Income tax | Withheld at source through payroll |
| Paid leave | 2.5 working days per month; 30 working days (5 weeks) a year |
| Probation (permanent contract) | 2, 3 or 4 months by role category, renewable once where the collective agreement allows |
| Employer notice | 1 month after 6 months’ service; 2 months after 2 years |
| Statutory severance | After 8 months’ service: ¼ month’s pay per year up to 10 years, ⅓ month beyond |
| Supplementary health cover | Compulsory; employer funds at least half |
| Collective agreements | Most employees are covered by a sector agreement setting pay grades, notice and bonuses |
French collective agreements set the real terms
The Labour Code sets the minimum. The sector collective agreement, chosen by the employer’s main activity, usually sets:
- minimum salary for each job grade
- cadre status
- probation length and renewal
- notice periods
- 13th-month or seniority bonuses
- sick pay top-ups
- severance above the statutory formula
The same engineer is employed on different terms under the Syntec agreement (IT and consulting), the metallurgy agreement or the pharmaceutical industry agreement.
Employment contracts and working time in France
- Permanent contract (CDI): the standard form of employment.
- Fixed-term contract (CDD): only for listed reasons such as replacements or temporary peaks, generally up to 18 months including renewals.
- Language: contracts are written in French, with a translation where needed.
- Working time: 35 hours a week, with overtime paid at a premium. Autonomous managers can work a set number of days a year (forfait-jours) where the agreement allows.
- Non-compete: valid only if limited in time and place and paid for by the employer.
| Role category | Initial probation | With one renewal |
|---|---|---|
| Employees and workers | 2 months | 4 months |
| Supervisors and technicians | 3 months | 6 months |
| Managers (cadres) | 4 months | 8 months |
Renewal needs a collective agreement provision and the employee’s written consent.
Notice periods and severance pay in France
| Length of service | Minimum employer notice |
|---|---|
| Under 6 months | Set by collective agreement or local practice |
| 6 months to 2 years | 1 month |
| 2 years or more | 2 months |
- Statutory severance: after 8 months’ service, ¼ of a month’s pay per year up to 10 years, then ⅓ per year. Collective agreements often pay more.
- Dismissal procedure: a real and serious cause, a preliminary meeting and a reasoned letter.
- Unfair dismissal damages: capped by a statutory scale linked to length of service.
- Rupture conventionnelle: a mutual termination approved by the labour administration, with at least statutory severance and unemployment rights preserved.
- Employer contribution on termination payments: 40% of the exempt portion from 2026, up from 30%.
Hiring international talent in France: talent cards and work permits
The talent card is the main route for qualified professionals: no labour market check, valid for the contract up to four years, and the spouse can work. Other roles need an employer work authorisation, with a labour market check outside shortage occupations.
Talent card and work permit routes in France
| Route | Fits | Salary requirement |
|---|---|---|
| Talent card: qualified employee | Holders of a French master’s-level degree | €39,582 gross a year |
| Talent card: employee of an innovative company | R&D roles at companies recognised as innovative | €39,582 gross a year |
| Talent card: EU Blue Card | Graduates or experienced professionals on contracts of 6 months or more | €59,373 gross a year |
| Salaried employee permit | Other roles; employer work authorisation, with a labour market check unless the occupation is in shortage | At least the SMIC and the market rate for the role |
| EU, EEA and Swiss nationals | Free movement | No permit required |
Talent cards run for the length of the contract, up to four years. Spouses and children can join through the accompanying-family procedure, and the spouse’s card allows them to work in France.
How a French work permit is obtained
The employer first checks that the role, diploma and salary meet the permit’s conditions, then signs the French employment contract and files the work authorisation or talent card application online. Once it is approved, the employee collects a long-stay visa from the French consulate. After arrival, the visa is validated online, the hire is declared to URSSAF and the employee is registered for social security.
Cost of employing in France: contributions and income tax
Employer contributions in France average around 45% of gross salary, and the effective rate falls as pay rises above the social security ceiling.
Social contributions in France, 2026
| Contribution | Employer | Employee |
|---|---|---|
| All social contributions combined | Around 45% of gross salary on average | Around 22–25% of gross salary |
| What they fund | Health, maternity, family benefits, work accidents, state and supplementary pensions, unemployment | State and supplementary pensions, CSG and CRDS levies, unemployment-linked items |
| Social security ceiling (PASS) | €48,060 a year; several contributions apply only up to it or its multiples | |
| Supplementary health and protection cover | At least 50% of the health plan cost | The balance |
| Public transport passes | 50% reimbursed by the employer |
Income tax bands in France, 2026
Income tax is withheld monthly through payroll at a rate set by the tax authority. Bands apply per household share under the family quotient system.
| Taxable income per share | Rate |
|---|---|
| Up to €11,600 | 0% |
| €11,601 to €29,579 | 11% |
| €29,580 to €84,577 | 30% |
| €84,578 to €181,917 | 41% |
| Above €181,917 | 45% |
The Global Payroll Calculator draws on Acumen International’s research into more than 1,500 official government sources, validated by local lawyers, compliance specialists and accountants.
CTA: Calculate the cost of a hire in France → Global Payroll Calculator, set to France
Specialist hiring in France’s investment sectors
Investors committed €93 billion to France at Choose France 2026, led by artificial intelligence, alongside the state’s €54 billion France 2030 plan.
| Sector | Roles we employ |
|---|---|
| Artificial intelligence and data centres | AI researchers, data and infrastructure engineers |
| Aerospace and defence | Systems, structures and avionics engineers; programme managers |
| Health and biomedicines | Clinical, regulatory and biomanufacturing specialists |
| Energy | Offshore wind, nuclear and grid engineers |
| Electric mobility | Process, automation and quality engineers |
| Logistics | Supply chain, customs and site managers |
Employee benefits and payroll in France
French candidates expect a package built around the collective agreement minimums. Acumen International adds what the role calls for: enhanced health and protection cover, meal vouchers, a 13th month where the sector pays one, profit-sharing and savings plans, company cars and executive share plans.
Payroll. Salaries are paid monthly. Acumen International files the monthly social declaration (DSN), withholds income tax at the rate set by the tax authority, issues payslips in the required format and handles year-end reporting.
Profit-sharing. Companies with 50 or more employees must run a statutory profit-sharing scheme; optional bonus and savings schemes can be offered at any size.
Paid leave and statutory leave in France
| Leave | Entitlement | Pay |
|---|---|---|
| Paid leave | 2.5 working days per month, 30 working days (5 weeks) a year; up to 2 days a month continue to accrue during non-work-related sickness | Employer, full pay |
| RTT days | Extra rest days where working time above 35 hours is offset by days off | Employer, full pay |
| Public holidays | 11 a year; 1 May is a paid day off by law, the others under the collective agreement | Employer |
| Maternity | 16 weeks for a first or second child; 26 weeks from the third | Social security daily allowances, often topped up by the employer |
| Birth and paternity | 3 days’ birth leave, then 25 calendar days’ paternity leave (4 of them compulsory) | Employer for birth leave; social security allowances for paternity leave |
| Supplementary birth leave | 1 or 2 months per parent, from 1 July 2026 | Social security: 70% of net pay in month one, 60% in month two, capped at €4,005 a month |
| Parental leave | Until the child’s third birthday | Unpaid by the employer; family benefits may apply |
| Sick leave | As certified by a doctor | Social security allowances after a waiting period, with employer top-up after one year’s service |
| Family events | Paid days for marriage, birth, bereavement and other events | Employer |
Sources
- SMIC: minimum wage
- What changes for employers on 1 January 2026
- France: social security contributions
- Income tax brackets and rates 2026
- Talent card
- Temporary employment contract
- Labour Code L8241-1: labour lending prohibition
- Labour Code L1254-4: portage salarial duration
- Probation period
- Notice of termination
- Statutory severance pay
- Paid leave in the private sector
- Supplementary birth leave
- Choose France 2026
- France 2030
FREQUENTLY ASKED QUESTIONS
Got questions?
We’ve got answers
Have questions about hiring globally? You’re not alone. Below you’ll find answers to the most common questions from teams expanding into new markets — from compliance and onboarding timelines to payroll and local benefits.
If you don’t see what you’re looking for, our team of in-country experts is always ready to help you navigate the details.
How can we build a competitive benefits package for an employee in France?
Acumen can combine the mandatory employment benefits in France with supplementary benefits selected for the role, seniority and talent market. This is particularly useful for senior, specialist or hard-to-hire positions where a statutory-only package would not be competitive.
Can an EOR prevent a hire in France from creating permanent establishment risk?
Not by itself. PE is driven by the client’s activities in France, not simply by who runs payroll. Acumen can help structure the employment correctly and highlight roles that warrant tax review, while the client and its tax advisers determine the corporate position.
How can an EOR help when a business is buying, selling or restructuring a team in France?
An EOR can provide continuity where the future employing entity is not ready at the same time as the business transition. In France, Acumen can assess an interim employment solution for affected staff while the permanent post-transaction structure is completed.