Country file

What it costs an employer to hire in France

This figure is the statutory employer cost for France only; it does not include an employer of record's own service fee, which providers price separately. Which countries a given provider actually covers is confirmed provider by provider, not implied by its appearing on this page.

Every contribution line shows the source used and the date checked. We prefer primary statutory sources. When a statutory page could not be reliably retrieved, we label the line as secondary and name the national payroll reference used. The figures are for 2026.

Model assumptions: Partial contribution subtotal for the listed standard rates and an employer with 11–49 employees; includes a representative occupational-risk rate, not the employer’s actual rate. FNAL uses the annual social-security ceiling. Mandatory supplementary retirement contributions (Agirc-Arrco and associated charges), employer/sector-specific items and applicable payroll reliefs are outside this subtotal. It is neither a complete payroll bill nor a guaranteed legal minimum, and it should not be used to decide which country is cheapest.

A mid salary of €60,000

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Published EOR fee on top of this employer cost

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A senior salary of €120,000

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Where the percentage changes

The formula

Each contribution uses its own documented earnings base and limits. The generic annual percentage formula is not a universal payroll rule. Brazil's worked assumptions include a thirteenth salary and a separate one-third vacation premium, with ordinary contributions and FGTS on covered remuneration. The total-gross option includes both salary additions. The Philippines model calculates twelve monthly capped contributions and fixed EC only for its supported constant high-pay scenario. Lower or irregular pay requires monthly payroll; no unsupported estimate is shown.

Each ceiling above applies only to its own line, which is why the employer percentage for France is not the same at both salaries. Employer contribution ceilings, country by country lists where every ceiling on this site sits.

Time off, extra pay and leaving

Two and a half working days accrue per month worked, which is 30 jours ouvrables, or five weeks. Of the 11 public holidays only 1 May is a statutory paid non-working day nationwide.

No statutory 13th month in the Labour Code. It is common only through collective agreements.

Statutory dismissal indemnity is a quarter of a month's salary per year for the first ten years, then a third of a month per year beyond ten.

What the percentage hides

The annual social security ceiling for 2026 is 48,060 euro, which is 4,005 euro a month.

The work-accident rate shown is a national average. The rate an individual employer pays depends on company size and claims history.

URSSAF blocks automated retrieval, so the rates were cross-checked against LegiSocial, a French payroll reference publisher. Confidence is marked medium rather than high for that reason.

The listed subtotal omits mandatory supplementary retirement contributions. Obtain these and any applicable reliefs in the payroll quote. FNAL ceiling scope was checked against the official URSSAF private-sector table on October 13, 2026; other line-specific check dates remain unchanged.

Items requiring payroll or quote confirmation, not established by any figure above: the statutory notice period by seniority tier, not re-verified against the Labour Code text.

Using an employer of record in France

The modeled total includes salary payments and employer contributions. An employer of record adds its own fee on top, and that fee is a flat monthly amount rather than a percentage, so it weighs far more on a junior salary than a senior one. The published prices are here, and the calculator will add one to the figures on this page.