1. In France,employment contracts are divided into Fixed-Term Labor Contracts (CDD) and indefinite-term labor contracts (CDI). The specific differences are shown in the following table:
CDD | CDI | |
Type |
Fixed-term Labor Contract |
Indefinite-term Labor Contract |
Term |
Can only be extended once, with a maximum duration of no more than 8 months. |
Indefinite |
Probationary Period |
No more than 2 weeks. |
Up to 6 months (generally 2-4 months) |
Applicable To |
Temporary work (rare). |
Most jobs (common). |
2.The Latest Regulations of CDD & CDI in 2024:
✦ As of January 1, 2024, at the end of a CDD or temporary contract, the employer must provide the employee with a written notice (offer) of a CDI in the same or similar position. This measure is aimed at encouraging more stable employment relationships.
France has stipulated 14 national holidays:
Festival Name |
Festival Date |
Holiday Region |
|
New Year |
January 1, 2024 |
Monday |
Nationwide |
Good Friday |
March 29, 2024 |
Friday |
Only in Alsace and Moselle Provinces |
Easter Monday |
April 1, 2024 |
Monday |
Nationwide |
Labor Day |
May 1, 2024 |
Wednesday |
Nationwide |
Victory in World War II Day |
May 8, 2024 |
Wednesday |
Nationwide |
Ascension Day |
May 9, 2024 |
Thursday |
Nationwide |
Pentecost Sunday |
May 19, 2024 |
Sunday |
Nationwide |
Pentecost Monday |
May 20, 2024 |
Monday |
Nationwide |
National Holiday |
July 14, 2024 |
Sunday |
Nationwide |
Assumotion Day |
August 15, 2024 |
Thursday |
Nationwide |
All Saints' Day |
November 1, 2024 |
Friday |
Nationwide |
Armistice of 1918 |
November 11, 2024 |
Monday |
Nationwide |
Christmas |
December 25, 2024 |
Wednesday |
Nationwide |
St. Stephen's Day |
December 26, 2024 |
Thursday |
Only in Alsace and Moselle Provinces |
* The table shows the main national holidays and some state-level holidays in 2024. However, public offices in and outside Delhi do not enjoy all of these holidays. The latest specific holiday times are subject to official announcements, and this article is for reference only.
The income tax rate and personal allowance in France are updated annually. According to the latest French fiscal act in 2024, the five levels of the personal tax rate table and the relevant thresholds (such as family allowance, pension allowance, business expenses, etc.) have all been increased. In addition, the upper limit of the income bracket in the default tax rate table of the withholding tax at source (PAS) for personal income tax has also been adjusted accordingly. This withholding rate will become the default withholding tax rate from September 2025. The following is a summary of the 2024 French personal income tax threshold and payment tax rate:
Taxable Income: Taking One Taxpayer as an Example (in Euros) |
Tax Rate |
0 - 11,294 |
0% |
11,295 - 28,797 |
11% |
28,798 - 82,341 |
30% |
82,342 - 177,106 |
41% |
>177,106 |
45% |
* In France, the individual income tax rate varies from 0% to 45%. For single individuals, a surcharge of 3% is imposed on the portion of income exceeding 250,000 euros (EUR). For married couples, the income portion exceeding 500,000 euros is subject to a surcharge. For unmarried couples, when the income exceeds 500,000 euros, and for married couples, when the income exceeds 1 million euros, a surcharge of 4% is applicable.
* The above are the latest personal income tax data. It should be noted that the applicable standards and tax rates may change according to the updates of the French tax law. It is recommended that you check the official website of the country at any time or contact us to obtain the latest data.
The social security system in France is extremely complex and covers numerous items. The payment is mainly made through contributions or taxes. The contribution ratio varies according to factors such as company size, industry, tax status, and is also influenced by various employer and individual factors such as employee's gender, age, position, and salary.
Category |
Monthly Limit |
Employer Contribution |
Employee Contribution |
Health, Maternity, Disability, Death |
—— |
13% or 7% (for annual salary not higher than 2.5 times the minimum wage) |
0% |
Contribution for Autonomy and Solidarity (CSA) |
—— |
0.3% |
0% |
Old-age Insurance (with upper limit) |
€3,428 per month (data for 2024) |
8.55% |
6.9% |
Old-age Insurance |
—— |
2.02% |
0.4% |
Work Accident |
—— |
Depending on the risk level, usually between 0.9% and 3.6%. |
0% |
Family Benefits |
—— |
(Applicable to enterprises with relatively low contributions and enterprises with an annual salary not higher than 3.5 times the statutory maximum wage SMIC) |
0% |
Social Security Surcharge (CSG) |
98.25% of total income |
0% |
Pay a health insurance premium of 9.2% or 5.5% of the full salary (for non - tax - resident). |
Social Security Debt Repayment Contribution (CRDS) |
98.25% of total income |
0.5% |
0.5% |
Unemployment Insurance |
€15,456 per month |
4.05% |
0% |
AGS |
€15,456 per month |
0.15% |
0% |
Supplementary Pension and CEG - Level 1 |
€3,864 per month |
6.01% |
4.01% |
Supplementary Pension and CEG - Level 2 |
€3,864 - €30,912 |
14.57% |
9.72% |
* The above rates are for reference only. The actual contribution ratios and limits may vary depending on the industry, enterprise size and individual agreements.
1.Notice Period:
✦ According to French law, employers generally need to give prior notice when dismissing employees, and the length of the notice period depends on the length of time the employee has worked for the company. The following are the specific provisions of the notice period:
Working Duration |
Notice Period |
Probation period not exceeding 8 days |
The employer needs to notify the employee of dismissal 24 hours in advance. |
Working duration of 8-30 days |
The employer needs to notify the employee of dismissal 48 hours in advance. |
Working duration exceeding 30 days but less than 6 months |
The employer needs to notify the employee of dismissal 30 days in advance. |
Working duration between 6 months and 2 years |
The employer needs to notify the employee of dismissal at least 1 month in advance. |
Working duration exceeding 2 years |
The employer needs to notify the employee of dismissal at least 2 months in advance. |
* It should be specially noted that the specific length of the notice period is clearly defined according to the applicable collective bargaining agreement (CBA), employment contract or the regular practice of the relevant company or even profession. It must be noted here that the specific dismissal and notice period regulations may vary due to many factors such as personal circumstances, work contracts, company policies and applicable laws and regulations.
2.Compensation:
✦ Compensation: The calculation of compensation is based on the employee's basic salary and does not include other parts such as allowances. The basic salary usually refers to the employee's fixed monthly or hourly wage.
✦ Calculation Standards:
The calculation of severance pay is usually based on the following dimensions:
a. Length of service: Severance pay is usually proportional to the employee's length of service in the company. If the length of service is no more than 10 years, for each year of work, the compensation is 1/4 of the employee's monthly salary; if it exceeds 10 years, for each year of work, the compensation is 1/3 of the employee's monthly salary.
b. Monthly salary calculation: Severance pay is usually calculated based on the employee's monthly salary. It should be noted that when calculating, the average monthly salary of the employee is usually used, including basic salary and other fixed allowances.