Employer of Record in France: 2026 Cost and Compliance Guide

France offers deep engineering, design and commercial talent, centred on Paris but growing fast in Lyon, Toulouse, Nantes and Bordeaux. It is also one of the most expensive and regulated places to employ: employer contributions for a professional can reach 40–48% of gross salary, the legal working week is 35 hours, and dismissal is heavily procedural.

An Employer of Record (EOR) can employ your hire in France under a French contract and handle payroll, the monthly social declaration (DSN), the mandatory health plan (mutuelle) and the applicable collective agreement. But France strictly limits placing employees at another company's disposal for profit, so how an EOR operates in France matters a great deal.

This guide covers the full cost picture, the legal framework for EOR in France, key employment rules, how providers compare and when to set up a French SAS. Figures link to official sources. We do not test or use the providers listed; see our methodology.

An Employer of Record in France employs staff on behalf of foreign businesses. It signs a French employment contract, registers the employee with URSSAF and the complementary pension scheme (Agirc-Arrco), files the monthly DSN, provides the mandatory mutuelle and, for executives, the mandatory provident (prévoyance) cover, and applies the relevant national collective agreement (convention collective).

French law prohibits lending staff for profit (prêt de main-d'œuvre illicite) and marchandage (supplying labour in a way that harms the employee's rights), except through regulated channels. The main lawful routes are temporary work agencies (intérim), which are limited to specific reasons and durations, and portage salarial, a regulated status for autonomous professionals that comes with minimum pay requirements.

EOR providers address this in different ways, and the right structure depends on the role. Ask each provider exactly how it employs people in France, and get French legal advice for long-term or senior hires. Requalification risk falls largely on the client company.

French employment cost has three layers: gross salary (12 payments, often plus a 13th month under the collective agreement), employer contributions and the EOR fee.

France's contributions are split across many funds, some capped at the annual social security ceiling (PASS, €48,060 in 2026), others applied to the full salary. The model below shows an *executive-status (cadre) employee in Paris*, which is typical for professional hires.

Annual cost at example salaries

What these figures include and exclude

• This is a simplified model for an *executive (cadre) in Paris*. Non-executive staff, other cities and company-specific accident rates give different results.
• France's unified contribution relief (RGDU, introduced in 2026) reduces employer contributions on salaries up to 3 × SMIC (about €67,000 a year). It is not modelled here, so costs for junior and mid-level salaries are overstated.
• Employee contributions (roughly 22–25% of gross, including CSG/CRDS) are deducted from gross pay and are not employer costs.
• Meal vouchers (titres-restaurant), public-transport reimbursement (50% is mandatory) and profit-sharing schemes are common extra costs.

Estimate your own cost

Enter a salary to see the estimated annual cost, including mandatory employer contributions and an EOR fee. Change the fee to match the quotes you receive.

French employment is governed by the Labour Code (Code du travail) and a national collective agreement for almost every sector. The agreement often sets minimum salaries, notice periods, probation length and severance above the statutory floor.

Placing staff with another company

Lending staff for profit is prohibited outside temporary work agencies and portage salarial, both of which are regulated.[5]Verify

Breaches can bring criminal penalties and requalification of the employment relationship with the client.

Employment contracts

Open-ended contracts (CDI) are the norm. Fixed-term contracts (CDD) are only allowed for specific reasons and limited durations.[5]Verify

Probation period

Up to 2 months for employees, 3 months for supervisors and technicians, and 4 months for executives, renewable once if the collective agreement allows.[4]Verify

Working time

Legal week of 35 hours, with overtime paid at a premium. Executives often work under a days-based arrangement (forfait jours) instead.[4]Verify

Annual leave

2.5 working days per month worked: five weeks (25 working days, or 30 'ouvrables') a year. Sick-leave periods also accrue leave.[4]Verify

Health plan

Employers must offer a complementary health plan (mutuelle) and pay at least 50% of the cost.[4]Verify

Notice periods

Set by the collective agreement. Typically one month for employees and three months for executives.[4]Verify

Termination

Dismissal requires a real and serious cause and a formal procedure. Statutory severance is 1/4 month per year for the first 10 years and 1/3 month per year thereafter, after 8 months' service.[4]Verify

Mutual termination (rupture conventionnelle) is a common negotiated exit. Damages for unfair dismissal follow a statutory scale.

These EOR providers publish information about employing in France. Prices are their own published starting rates in USD; France is often quoted well above them.

In France, the legal structure is the first question: ask whether the provider employs through a temporary work agency, portage salarial or another arrangement, and what limits that places on duration, salary and role type.

For each provider's products, pricing model and fit signals, see the EOR provider directory.

The most common structure for foreign companies is the Société par actions simplifiée (SAS), with flexible governance and no minimum share capital beyond €1. Incorporation involves drafting articles, depositing capital, publishing a legal notice and registering via the national business formalities portal. A branch (succursale) is an alternative.

Running costs include a chartered accountant (expert-comptable), payroll, statutory accounts and filings, corporate tax (25% standard rate, 15% on the first €42,500 of profit for qualifying SMEs), and a registered address. As a direct employer you also manage DSN filings, the mutuelle and the collective agreement yourself.

For a step-by-step version of this calculation, see EOR vs local entity: a break-even framework.

1. 1

   Define the role, status and salaryDay 0

   Agree an annual gross salary, whether the role has executive (cadre) status, and the working-time arrangement (35 hours or forfait jours).

2. 2

   Identify the collective agreement

   Ask the EOR which convention collective applies. It sets minimum salaries, notice, probation and severance.

3. 3

   Compare itemised quotes and structure2–5 days

   Request France quotes covering the fee, deposit, mutuelle, meal vouchers and offboarding. Ask how the provider is structured in France. Use the estimator to sanity-check totals.

4. 4

   Sign the service agreement

   Review liability for settlements, IP assignment, data protection (GDPR) and transfer fees.

5. 5

   Contract and registration3–10 days

   The EOR issues a French contract and files the pre-hiring declaration (DPAE) with URSSAF before day one.

6. 6

   Ongoing administrationMonthly

   Monthly payroll and DSN filing, mutuelle and prévoyance enrolment, leave tracking and occupational health visits.

Rates and rules on this page are based on the following official sources. Numbers in brackets in the tables above link to these entries.

1. 1
   Contribution rates and ceilings (taux et plafonds)

   URSSAF

   Employer contribution rates, the PASS and the RGDU relief.

2. 2
   Complementary pension contributions

   Agirc-Arrco

   Tranche 1 and tranche 2 contribution rates.

3. 3
   SMIC revalorisé au 1er juin 2026

   info.gouv.fr (French Government)

   Current minimum wage amounts.

4. 4
   Employer obligations (service-public.fr)

   Service-Public.fr

   Probation, working time, leave, mutuelle and dismissal rules.

5. 5
   Labour Code (Code du travail)

   Légifrance

   Staff lending, marchandage, contracts and termination.

France is one of the most expensive places to employ in Europe. For an executive in Paris, plan for roughly 1.5–1.65× gross salary in total through an EOR, before the RGDU relief that lowers costs at modest salaries.

The legal structure matters as much as the price: France's staff-lending rules mean you should get a clear written explanation of how each provider employs people in France.

For a long-term French team, compare against a SAS with our EOR vs local entity guide. Spain and Portugal are lower-cost alternatives nearby.