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According to the Employment Code of France, full-time employees earn 2.5 days of annual leave every working month. The total duration of annual leave cannot exceed 30 working days in a year. Employees under 21 years with dependent children are granted two extra days of leave per child. The annual leave in France runs from June 1 to May 31 of the following year, although this can be changed by collective agreements. Annual leave cannot be replaced by compensatory allowance. Employees are paid leave allowance according to their average salary.

According to a French Court of Cassation ruling of September 2025, when an employee falls ill during paid leave and properly notifies the employer of the sick leave, the days of paid leave that coincide with the sickness must be carried over and can be taken later. Employers must update leave administration policies to allow rescheduling of annual leave in such cases.

The duration of the annual leave used at one time cannot exceed 24 working days. Leave of 12 working days or fewer must be continuous.

Employees are entitled to paid sick leave after working for at least 1 year in France. The Labor Code, however, does not mention a specific number of days of sick leave. If the illness requires an absence from work, an employee's doctor must provide a sick leave certificate (avis d'arrêt detravail), which has to be forwarded to the Social Security authorities and the employer within 48 hours of the original medical appointment; otherwise, the employee may risk losing the right to paid medical leave. Social Security funds the allowance for sick leave, but employers may choose to pay additional sick pay.

The general principle is that an employee with at least one year of service with the company is entitled to paid sick leave in the event of sickness and the provision of a sick leave certificate from the medical officer. The period for which an employee is paid during sick leave varies according to the employee's tenure with the organization and the total duration of absence. In case of an accident at work or an occupational disease, sick leave allowance is paid from the first day of absence. In the case of ordinary illness, non-professional, or commuting accidents, it begins from day eight.

In the case of ordinary illness, non-professional, or commuting accidents, payment begins from day 8. This allowance is paid as follows:

• During the first 30 days, 90% of the employee's daily remuneration
• From day 31, 66% of the employee's daily remuneration

The amounts are paid by Social Security (50% of the employee's daily remuneration), and the employer contributes an additional supplement to reach the figures above.

In France, workers are entitled to 16 weeks of maternity leave and may choose to take 6 weeks of leave before the delivery and 10 weeks after the delivery. 8 weeks of maternity leave are compulsory, of which at least 6 weeks must be taken after childbirth. Maternity leave may be extended on medical grounds arising out of the pregnancy by a maximum of 2 weeks before and 4 weeks after the birth. Maternity leave is increased to 34 weeks for twin births and 46 weeks for triplet or more births. From the third and subsequent births, the maternity leave is increased to 26 weeks: 8 weeks before and 18 weeks after childbirth.

During the term of maternity leave, employees are paid a maternity allowance which is equal to the average daily wage (100%) of the 3-month period preceding prenatal leave up to a ceiling of EUR 4,005 (Euros) a month after deduction of the employee's share of statutory social security contributions and taxes. The maximum amount of the daily maternity allowance is EUR 104.02 per day before deduction of the employee's share of statutory social security contributions and taxes of 21%. Maternity leave is treated as an actual working period for determining the duration of paid leave and for legal or conventional rights acquired by the employee with respect to her seniority in the company.

An additional birth leave is created by the 2026 Social Security Financing Act, effective January 1, 2026. It is in addition to maternity, paternity, parental, and adoption leave. Each parent may take the leave simultaneously or alternately with the other. The leave duration is, at the parent's discretion, 1 or 2 months.

Dismissal is prohibited during pregnancy, during maternity leave (whether or not the worker uses the right to take the leave), 10 weeks after a miscarriage of a 14th week or later pregnancy, as well as four weeks after the end of maternity leave.

Paternity and childcare leave is for a total of 25 calendar days or 32 calendar days in the event of multiple births. This leave consists of 2 periods:

• A compulsory first period of 4 consecutive days immediately following the birth leave (3 days), which can be extended to up to a maximum of 30 days in case of immediate hospitalization of the child after birth
• A second period of 21 days, or 28 days in the event of multiple births, which can be split into 2 periods of at least 5 days. It must be taken within 6 months of the birth of the child

Employers must pay 100% of the employee's salary during the first 3 days of birth leave. After that, social security pays paternity allowances. During paternity leave, employees are paid a paternity allowance from the state of 100% of earnings up to a ceiling of EUR 4,005 (euros) a month. The maximum amount of the daily allowance paid during paternity and childcare leave is EUR 104.02 per day, from which 21% is deducted for social security contributions.

Fathers cannot be dismissed from employment in the 4 weeks following the birth of their child and are also allowed the right to additional paid leave when the mother is pregnant in order to attend three obligatory exams.

Effective July 1, 2025, male employees are entitled to leave in order to receive medical treatments for infertility. This leave is also available to their wife or partner who wishes to accompany them. Employees are also entitled to leave to attend the mandatory interviews required for approval in adoption proceedings. Effective July 1, 2026, the employed father, as well as, where applicable, the employed spouse or partner of the mother of a child born or adopted on or after January 1, 2026 (or born before that date but whose birth was due on or after January 1, 2026 ) are entitled to additional paternity and adoptive leave of 1 or 2 months, depending on the parent's choice. This "additional birth leave" can be taken from July 2026 onwards. This additional leave must be taken within 9 months of the child's birth.

Minimum Wage

The French minimum wage (salaire minimum de croissanceor SMIC) is adjusted every year on January 1. The current hourly minimum wage for adult employees is EUR 12.02 (Euros). This amount equates to EUR 1,823.03 per month based on a legal workweek of 35 hours and an annual minimum wage of EUR 21,876.73. When accounting for the deduction of employee contributions, the net minimum wage is EUR 10.30 per hour, EUR 1,443.11 per month, and EUR 17,317.32 per year.

Overtime, Holiday & Vacation Pay

In France, statutory working hours are 35 hours per calendar week. Employees can, however, work more than the statutory working hours either on a one-off basis (overtime) or as part of a specific working time arrangement. With occasional exceptions, employees must not work more than 48 hours per week, and must not exceed an average of 44 hours per week and 10 hours per day over 12 consecutive weeks. In the absence of collective agreements stipulating otherwise, the overtime hours cannot be greater than 220 hours per year. Overtime pay is regulated by collective agreements. Employees will not pay income tax on overtime pay up to EUR 5,000 (Euros) per year.

According to a Court of Cassation ruling of September 10, 2025, paid leave days must now be included when calculating whether the weekly work threshold has been exceeded for the purpose of overtime calculation, even if the paid leave is not actual working time. When an employee is partly on paid leave during a week, the employer must calculate overtime as if the employee had worked the full week. If the total (work time plus paid leave) exceeds the overtime threshold, the employee is entitled to the overtime pay they would have earned had they worked every day that week.

Employees in France are eligible for paid holidays if they have at least 3 months of service in the company or establishment. Annual leave pay may be calculated in one of two ways, as long as it is the one most advantageous to the employee:

• Compensation equal to the remuneration which would have been received during the leave if the employee had continued to work, calculated as a function of the earned wages due for the period preceding the leave (the last month for monthly employees) and the actual working hours of the establishment.
• Compensation equal to 10% of the total gross compensation received by the employee during the reference period (period fixed by collective agreement or, failing this, the period from June 1 to May 31).

Notice Period

Under the employment law of France, the termination of an employment agreement by either of the parties must be preceded by a notice period during which the contract remains in effect and binding on both parties. The requirement of prior notice is provided by the law, particularly in cases of resignation, dismissal (except in cases of gross and willful misconduct of the employee), or voluntary and involuntary retirement.

Except in instances of gross misconduct (which may permit an immediate dismissal), the employer must comply with applicable notice periods.

• For a period of continuous employment of less than 6 months, the duration of the notice is determined by the law (where some specific text exists), the collective convention, or, failing that, by the practices practiced in the locality and the profession;
• For a period of continuous employment between 6 months and 2 years, the statutory minimum notice is 1 month.
• For a period of continuous employment of more than 2 years, the statutory minimum notice is 2 months.

Any applicable collective bargaining agreement or employment contract may increase the statutory minimum. During the notice period, an employee continues to work. The employer may waive this obligation but must pay the employee's salary and holiday pay on up to the end of the notice period.

Severance Benefits

Under the labor law of France, severance pay is only awarded if:

• The employer terminates an indefinite-term contract for a reason other than serious or gross negligence
• The employee has worked in the company for at least 8 months

Severance pay depends on the employee's length of service and the relevant collective bargaining agreement (CBA) provisions. It is generally calculated based on an employee's average salary (often including bonuses as well as basic salary) during the last year of employment (or the last 3 months if this is more favorable to the employee). Statutory severance pay is calculated as follows:

• A quarter of a month's salary per year of service for up to 10 years
• A third of a month's salary per year of service of more than 10 years

Statutory severance pay is not subject to income tax. However, it is still subject to social security contributions. Employer-initiated terminations of CDI contracts or compulsory retirement carry an additional social security contribution paid by the employer.

Pension

In France, the retirement scheme is based on a statutory scheme and a mandatory complementary scheme. The statutory retirement scheme itself is divided into categories: the general scheme, the plan for agricultural workers, self-employed, civil servants, and a number of "special regimes," ranging from public transport workers to civil aviation flight crews and the Paris Opera employees.

The most common complementary retirement scheme is managed by Agirc-Arrco, which is the result of the 2019 merger of the private sector retirement scheme for executives (Agirc), and the retirement scheme for workers (Arrco).

The Agirc-Arrco scheme uses a 2-salary-bracket contribution basis. A separate contribution rate applies to each salary bracket and is shared between the employer (60%) and the employees (40%). The employer's rate of contribution ranges from 4.72% to 12.95%.

Following the reform enacted in 2023, the general statutory retirement age in France is going to be gradually increased from 62 to 64 (by 2030). The minimum retirement age for generations born between 1964 and 1968 has been suspended. The retirement age of 64 applies only to those born in 1969 or later. The suspension applies to retirement pensions beginning in September 2026. In order to qualify for a full pension, individuals must also make an appropriate amount of contributions (contribution trimesters). The basic statutory retirement pension cannot exceed 50% of the Social Security ceiling, which in 2026 is EUR 2,002.50 (euros) per month. The rate usually ranges between 37.5% and 50%.

Dependents/Survivors Benefits

The statutory social security system of France provides for survivors benefits, including a death grant, as a lump sum paid to the surviving spouse/partner/children, a temporary widowhood allowance, and a survivor's pension. These benefits are awarded depending on the status of the deceased and their surviving spouse/partner and children.

If the surviving spouse/partner is 55 and older, he or she can benefit from a survivor's pension, which is a portion of the old-age pension that the deceased person was receiving or was entitled to.

In order to benefit from the survivor's pension, the person must have been married to the deceased, not simply in a registered partnership. The deceased spouse also must have been contributing to the old-age pension scheme.

The amount of the survivor’s pension is 54% of the deceased spouse’s old-age pension. The minimum monthly amount of the survivor's pension is EUR 334.92 and the maximum is EUR 1,006.69.

Invalidity Benefits

In France, the conditions for entitlement to disability benefits differ for occupational and non-occupational accidents or diseases.

Eligibility conditions for a disability pension after an accident or a disabling illness which are not work-related are:

• The person must be under the statutory retirement age in France (currently 62, but this will increase to 64 by 2030).
• The person’s working capacity or income capacity has to have been reduced by at least two-thirds.
• The person has to have been registered with the statutory health system for at least 12 months at the time of the acknowledgment of the disability by the statutory health system medical advisor.
• During the 12 months preceding the acknowledgment of the disability, the person must have worked at least 600 hours or must have paid contributions on at least 2,030 times the hourly minimum wage before going on leave.

This disability pension is calculated upon the person’s ten highest average income years.

After the occupational accident or disease, the person will get a daily compensation calculated based on the gross salary of the month preceding the accident or the onset of the disease. The amount of daily compensation amounts to 60% of the person’s daily salary with a maximum of EUR 240.49, for the first 28 days following the day the person stopped working. From the 29th day, the daily compensation goes to 80% of the person’s daily salary, with a maximum of EUR 320.66.

This daily compensation will be awarded until the person recovers, is declared to have developed a permanent disability (in which case there is an entitlement to a pension), or dies.

Personal Income Tax

Unless excluded by a tax treaty, French residents are generally subject to personal income tax (PIT) on worldwide income. Non-residents are subject to tax only on their income arising in France. The minimum tax rate for this category of taxpayers increased from 20% to 30%. Rates are progressive from 0 - 45%, plus a 3-4% surtax on income exceeding EUR 250,000 - EUR 1 million for certain cases.

Investment income (interest, dividends, capital gains) made from January 1, 2018, is generally taxed at a 30% flat rate. The 30% tax covers both income tax and social surtaxes. However, taxpayers may choose to apply the progressive rate of income tax to their investment income as well.

Considering the inflationary context, the French government introduced an exceptional purchasing power bonus, allowing companies to award a bonus to their employees. Up to EUR 3,000 (6,000 EUR in some cases), the companies are exonerated from social contributions on this amount, and employees are exempted from income tax on this amount (should they earn less than 3 times the minimum wage). Such premiums will be subject to income tax at the employee level as of 2024.

Visas

The type of visa required for entering France depends on the duration of the intended stay and its reasons.

• Short-stay visa (visa de court séjour) - issued for a maximum of three months and valid in all other Schengen member countries.
• Long-stay visa (visa de long séjour) - valid for three to 12 months
• Circulation visa (Visa de circulation) - valid from one to five years and allows stays in France for up to three months every six months.

Citizens of the following countries do not need a visa for France: all 28 EU member countries, Iceland, Liechtenstein and Norway, and Switzerland. Citizens from many countries may stay for 90 days without a visa, including Argentina, Australia, Brazil, Canada, Chile, Costa Rica, Israel, Japan, Malaysia, Mexico, New Zealand, Singapore, South Korea, Switzerland, United States, Uruguay, Vatican, and Venezuela. Others need a visa to enter France.

Work Permits

Per the laws of France, EU citizens do not need a work or residence permit if they hold a passport or other ID, proving their EU citizenship. All non-EU citizens are required to obtain a work permit for employment in France. The relevant préfecture will consider the employment situation within its territory or department when deciding whether to grant a work permit. Persons entering France to exercise a salaried activity for a duration less than or equal to three months in sports, seminars, entertainment, modeling, artistic, personal services, teaching, etc. do not require a work permit.

The work permit issued in a French department, a community, or an overseas territory is valid only in that department, community or territory. Persons who hold such authorization and wish to work in France must obtain a new work permit. On the other hand, a person does not need to get a new work permit if they hold:

• A resident card
• A residence card, private and family life
• A European Blue Card stay card

In these cases, a person must report the change of address to the prefecture.

Undocumented immigrants may apply for temporary work authorization for difficult fields such as construction, personal care and assistance, catering, etc. To be eligible, the applicant must have worked 12 months in the last 24 and have resided in France for at least 3 years.

In France, the minimum employment age is 16 years. A person between 16 and 18 years of age has to obtain parental authorization to work and receive a salary. Derogations of these laws are allowed with the consent of the public authorities, notably for jobs in entertainment companies. There are a few exceptions for those enrolled in certain apprenticeship programs, light work during school holidays from the age of 14, within limits set forth by the law, or working in the entertainment industry. A minor may only be assigned to light work that is not likely to harm his or her safety, health, or development.

Young workers under 18 years of age may not be employed in jobs that require more than 8 hours a day or 35 hours a week. They must be provided with a break of at least 30 minutes after 4.5 hours of continuous work. The minimum daily rest period for young workers may not be less than 12 consecutive hours. This minimum duration is increased to 14 consecutive hours if they are under 16 years old. Young workers are entitled to 2 consecutive days of rest per week. They cannot be forced to work on holidays.