Employer of record in France: costs and rules for 2026
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A French employee on EUR 35,546 (USD 40,000) carries employer contributions of 31.79% at listed 2026 rates (Cleiss, checked October 2026), EUR 11,298.65 a year, led by the 8.55% capped old-age (vieillesse) contribution, while published EOR list prices checked in October 2026 run from $199 a month (Payoneer WFM, formerly Skuad) to $699 (Oyster). What US companies most often miss is the collective agreement for the employer's sector (convention collective): the Labor Code is only the floor, and the branch agreement can extend probation, set notice and add a 13th month.
An employer of record in France is a French company that hires your worker on a French employment contract, declares and pays URSSAF and Agirc-Arrco contributions, and applies the sector's collective agreement, while you lead the work itself.
- Employer cost on a sample salary
- 31.79% before excluded items…on top of gross pay
- Minimum annual leave
- 30 working days (jours…
- Public holidays
- 11 (13 in Alsace-Moselle);…
- Currency
- EUR
On this page
What makes hiring in France different
The rates are high, the rules on time off are generous, and a lot of the detail sits outside the statute.
- 35-hour week. The SMIC monthly minimum of EUR 1,867.02 is based on 35 hours. The hourly SMIC is EUR 12.31 gross from June 1, 2026, the second raise of the year.
- Five weeks of paid leave: 30 working days (jours ouvrables), earned at 2.5 days per month. France has 11 public holidays (13 in Alsace-Moselle), but only May 1 must be both paid and not worked.
- Probation on a permanent contract (CDI) is capped at 2 months for workers and employees, 3 for supervisors and technicians, and 4 for managers (cadres). It can be renewed once, to 4, 6 or 8 months, only if an extended branch agreement allows it.
- Severance is statutory after 8 months of service: 1/4 of a month's salary per year for the first 10 years, then 1/3 per year beyond, based on the better of the last 12 or last 3 months' average pay.
- No statutory 13th month, but many collective agreements and contracts include one.
- Caps follow the PASS, EUR 4,005 a month (EUR 48,060 a year) in 2026. Supplementary pension tranche 2 runs from 1 to 8 PASS at a much higher 12.95% plus 1.62%.
We could not confirm the statutory notice period from an official page (Legifrance did not load), and in practice the collective agreement usually sets it. Ask the EOR which agreement applies and what it says.
Employment costs and rules in France
| Item | France |
|---|---|
| Employer social contributions | About 31.8% at EUR 35,546 before AT/MP, training levy, apprenticeship tax, transport levy, mandatory health plan share and the general reduction (RGDU); roughly 40 to 45% at full rates for higher salaries (full rates: maladie 13%, family 5.25%) |
| What the employer pays | Health/maternity/disability/death 13% (7% if pay up to 2.396 SMIC from Jan 1 2026 for employers eligible for the general reduction); CSA 0.3%; old-age capped 8.55% up to PASS; old-age uncapped 2.11%; family allowances 5.25% (3.45% up to 3.3 SMIC for eligible employers); AT/MP variable by size and risk; unemployment 4% up to 4 PASS; AGS 0.25% up to 4 PASS; social dialogue contribution (Cleiss page read as 0.16%, see notes); FNAL 0.10% on capped pay (under 50 staff) or 0.50% on total pay (50+); Agirc-Arrco T1 4.72% + CEG T1 1.29% up to PASS; Agirc-Arrco T2 12.95% + CEG T2 1.62% from 1 to 8 PASS; CET 0.21% (salaries above PASS) |
| Caps and ceilings | PASS 2026: EUR 4,005 per month (EUR 48,060 per year). Unemployment and AGS base capped at 4 PASS (EUR 16,020 per month); T2 runs to 8 PASS (EUR 32,040 per month) |
| Employee contributions | About 20.8% below PASS (old-age 6.9% + 0.4%, Agirc-Arrco T1 3.15%, CEG T1 0.86%, CSG 9.2% + CRDS 0.5% on 98.25% of gross) |
| Minimum wage | SMIC EUR 12.31 gross per hour (EUR 1,867.02 per month for 35 hours) from June 1, 2026 (arrete of May 22, 2026, +2.41%); about EUR 12.02 from Jan 1, 2026 (derived, not printed on the pages read) |
| Mandatory bonuses | None statutory; 13th month only if the collective agreement or contract provides it |
| Annual leave | 30 working days (jours ouvrables), i.e. 5 weeks: 2.5 days per month worked |
| Public holidays | 11 (13 in Alsace-Moselle); only May 1 is mandatorily paid and not worked |
| Probation | CDI: 2 months workers/employees, 3 months supervisors/technicians, 4 months managers (cadres); renewable once only if an extended branch agreement allows it (max 4/6/8 months) |
| Severance | Legal severance after 8 months service: 1/4 month salary per year for the first 10 years, plus 1/3 month per year beyond 10; reference pay is the more favorable of the last 12 or last 3 months average |
| Standard work week | 35 (SMIC monthly figure is based on 35 hours per week) |
| Sample salary used | EUR 35,546 (EUR 2,962 per month) |
| Employer cost on that salary | 31.79% before excluded items and before RGDU |
Checked October 16, 2026. Source type: official. Sources are listed at the end of this page.
What an EOR charges to employ someone in France
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
Line-by-line cost of a EUR 35,546 French hire
At about 1.6 times the SMIC, this salary qualifies for the reduced health and family rates. Every line below is a listed 2026 rate.
| Employer contribution | Rate | EUR a year |
|---|---|---|
| Health, maternity, disability, death (maladie) | 7% (reduced rate up to 2.396 SMIC) | 2,488.22 |
| Autonomy solidarity (CSA) | 0.3% | 106.64 |
| Old-age insurance, capped | 8.55% up to the PASS | 3,039.18 |
| Old-age insurance, uncapped | 2.11% | 750.02 |
| Family allowances | 3.45% (reduced rate up to 3.3 SMIC) | 1,226.34 |
| Unemployment insurance | 4% up to 4 PASS | 1,421.84 |
| Wage guarantee (AGS) | 0.25% up to 4 PASS | 88.87 |
| Social dialogue contribution | 0.016% (see note) | 5.69 |
| Housing aid (FNAL), under 50 staff | 0.10% on capped pay | 35.55 |
| Agirc-Arrco pension, tranche 1 | 4.72% | 1,677.77 |
| CEG, tranche 1 | 1.29% | 458.54 |
| Total at listed rates | 31.786% | 11,298.65 |
| EOR fee | $599 x 12 = $7,188 at USD 1.1253 per EUR | 6,387.63 |
| Salary + contributions + EOR fee | USD 59,902.28 a year | 53,232.28 |
| Per month | USD 4,991.86 | 4,436.02 |
Rates: Cleiss (French public body for social security abroad) and service-public.fr, 2026. PASS EUR 4,005 a month. Lines are rounded to the cent, so they add to 11,298.66. Dollar figures convert at the ECB euro reference rate of October 16, 2026 (USD 1.1253). The provider fee is the $599 that Deel and Remote charged in October 2026.
Treat 31.79% as a starting point, not a quote. Two things pull in opposite directions:
- Not yet added: the work-injury rate (AT/MP, varies by sector and size), training levy, apprenticeship tax, the local transport levy for 11+ staff, and at least 50% of a mandatory complementary health plan.
- Not yet taken off: the RGDU general reduction, which since January 1, 2026 applies up to 3 SMIC and would cut the bill substantially at this pay level.
Cleiss's summary shows the social dialogue contribution as 0.16%; the long-standing rate is 0.016%, which we used. If 0.16% is right, add EUR 51.19 a year.
The calculator for international hires lets you change the salary, and the cost index across countries shows where France sits.
Ending a French contract
Statutory severance on the sample salary after 5 years is 5 x 1/4 x EUR 2,962 = EUR 3,702.50, before anything the collective agreement adds. Ask how long the EOR's process takes and whether its fee continues during notice.
EOR or a French subsidiary (filiale)
A French subsidiary pays the same contributions and applies the same collective agreement. What it saves is the EOR fee, EUR 6,387.63 per employee each year; what it costs is company formation, URSSAF registration, a French payroll provider and staff who understand the agreements. Weigh the two with our guide to EOR versus your own entity, and check permanent establishment exposure if the French hire will sign deals.
French freelancers
Hiring a French freelancer avoids the 31.79%, but a freelancer working full time, for one client, inside your team, is the profile most likely to be requalified as an employee, with back contributions and the protections of a CDI. For true project work, contractor management platforms handle invoicing; a contractor of record adds a classification check.
Which EOR to use in France
On our scoring, Multiplier (79/100) and Oyster (64/100) are the two highest-ranked providers; compare them all on the EOR rankings page.
- Multiplier: lists $459 per employee on an annual plan and $499 month to month; it says about 11% of countries cost more, without naming them, so get the France price in writing.
- Oyster: $699 with no termination fee; a February 2026 Trustpilot review describes almost a month to get benefits documents in Belgium, a sign to ask about French mutuelle setup times (Oyster review).
- Papaya bills EUR 650 in Europe and uses in-country partners. Deel and Remote list $599 (Deel review, Remote review).
For France, ask which collective agreement the EOR's entity applies, whether it claims the RGDU reduction for you, and whether it bills in EUR.
Frequently asked questions
What does an EOR cost in France?
What are employer social contributions in France in 2026?
Is a 13th month salary mandatory in France?
How long can probation last in France?
How is severance calculated in France?
Sources (16)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- European Central Bank: Euro foreign exchange reference rates (rates for Oct 16, 2026)
- Papaya Global: Papaya Global pricing (checked Oct 16, 2026)
- Trustpilot: Oyster reviews (checked Oct 16, 2026)
- cleiss.fr/docs/cotisations/france.html (checked October 16, 2026)
- service-public.gouv.fr/particuliers/vosdroits/F2300 (checked October 16, 2026)
- legislation.lassuranceretraite.fr/Pdf/circulaire_cnav_2026_16_12062... (checked October 16, 2026)
- service-public.gouv.fr/particuliers/vosdroits/F987 (checked October 16, 2026)
- service-public.gouv.fr/particuliers/vosdroits/F1643 (checked October 16, 2026)
- service-public.gouv.fr/particuliers/vosdroits/F2258 (checked October 16, 2026)
- service-public.gouv.fr/particuliers/vosdroits/F2405 (checked October 16, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.