Cost to Hire an Employee in France (2026)

• Gross salary, usually paid monthly.
• Employer costs of about 48.4% at a €60,000 salary: €29,032 a year, of which the largest is health insurance (maladie).
• An EOR fee, if you hire without your own entity. The providers in our France guide publish starting prices of US$399–699 per employee per month.

Mandatory employer costs at a €60,000 salary (mid-level professional). Employee contributions and income tax come out of gross pay and aren't included.

Contribution ceilings mean employer costs can be a smaller share of higher salaries. Figures exclude the EOR fee.

• Social security ceiling (PASS 2026): €48,060 / year
• Salary payments per year: 12 (13th month common)
• Minimum wage (SMIC): €1,867.02 / month
• Paid annual leave: 5 weeks (25 working days)
• Legal working week: 35 hours

• This is a simplified model for an *executive (cadre) in Paris*. Non-executive staff, other cities and company-specific accident rates give different results.
• Reduced health (7%) and family (3.45%) rates for lower salaries, and the unified contribution relief (RGDU) on salaries up to 3 × SMIC (about €67,000 a year), are 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.

Without your own entity in France, an Employer of Record can employ your hire for a monthly fee. The alternative is setting up your own French SAS. See the comparison in our France guide and EOR vs local entity.