Global Employment Solutions: Employer of Record France

Omnipresent provides global employment solutions and professional employment organisation (PEO) services for companies looking to grow and build out a global team in France. Traditional methods of establishing global employment and subsidiaries in France typically take months and can incur heavy costs. Omnipresent’s global employment solutions and PEO services is helping hundreds of organisations onboard new employees in France in a matter of days with full compliance of local labour laws. We use a tech-forward approach to streamline the process. 

• Your company conducts the hiring and candidate selection process in France.
• Omnipresent hires the selected candidate through our local professional employment organisation in France.
• We take care of ensuring your new employee is hired in compliance with local labour laws, payroll regulations, employee benefits and more -- all without needing to set up a subsidiary in France.
• The individual is legally contracted by Omnipresent but assigned to work for your company and reports to a manager or team in your organisation as your full-time employee.

Employer costs include Pension Contribution (capped), Health Insurance, and Unemployment Insurance. Use the OmniCalculator to estimate costs, or contact us for further information.

Income taxes

0% - 45%. France has a complex social security system that is financed by contributions from employees and employers.

Employee Contributions Old age insurance branch of the general plan

6.9% of the employee's pensionable salary up to the SSC* plus 0.4% of the employee's pensionable salary

*Effective for 2023 the monthly Social Security ceiling is €3,666 and the annual Social Security ceiling is €43,992

AGIRC-ARRCO

3.150% for tranche one plus 8.640% for tranche two** CET

0.140% for tranche one plus 0.140% for tranche two**

CEG

0.860% for tranche one plus 1.080% for tranche two**

** Tranche two is based on the % of pensionable salary between 1 and 8 times the SSC

APEC

0.024%***

*** Based on the % of pensionable salary up to four times the SSC.

Additional mandatory contributions may be required, such as:

General social security contribution

9.2% of 98.25% of the employee's pensionable salary (9.2% of the employee's pensionable salary in excess of four times the SSC)

Social security debt repayment contribution

0.5% of 98.25% of the employee's pensionable salary (0.5% of the employee's pensionable salary in excess of four times the SSC).

French law designates a maximum of 7 working hours per day or 35 hours per week. The typical work week in France is 5 days. CBAs regulate increased weekly hours periods, overtime, and other specifics of working time.

‍Overtime in France is defined as anyone working over 35 hours per week. Employees working overtime are entitled to specific salary increases depending on the situation.

The first 3 days of sick leave are unpaid in France and should be medically certified after 48 hours. After day 4, employees are entitled to 50% of their basic daily wage. This protection is limited to a period of 360 days within 3 consecutive years.

Please note that there are derogating provisions regarding Covid-19.

Collective Bargaining Agreements can require employer to top-up employee's payments to 100% salary during absence. Employees who are absent due to illness or injury receive daily indemnities from social security system for a maximum of 3 years.

Generous maternity, paternity and parental leaves. Generally paid for the most part by Social Security.

‍The amount of maternity leave granted in France depends on the number of children in each family. Collective Bargaining Agreement can grant additional maternity leave.

‍Employees in France are entitled to a minimum of five weeks of paid leave. This equates to 30 days, plus public holidays. Saturdays are included within this holiday entitlement, but Sundays are not. French law and collective bargaining agreements can allow for additional paid leave for employees who have reached a specific length of service, and for family-related events.

A company can choose to put the employee on an annualized work schedule, which would qualify them for "Reduction du temps de travail" (RTT). RTT days entitle the employee to additional days off, on top of the 25 days of vacation per year and French public holidays.

Severance pay is due if the employee has at least 8 months service.  Severance pay is either:  

1. statutory entitlement; or   

2. more generous payment in a CBA, if relevant.   

Terminations heavily regulated. Major blocks for specific categories. Procedural requirements depending on CBA/size/number of dismissals.

Notice periods determined by applicable CBAs.