France
VerifiedKey Figures
Income Tax Range
0%–45%
Tax year 2025
Employer Contribution Rate
13% + 8.55% + 4.72% + 4.05% + 3.45%
On gross salary
Employee SS Rate
0.75% + 6.9% + 3.15%
Deducted from gross
Minimum Wage
€12
Per hour
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| Tranche 0% | €0 — €11,497 | 0% |
| Tranche 11% | €11,497 — €29,315 | 11% |
| Tranche 30% | €29,315 — €83,823 | 30% |
| Tranche 41% | €83,823 — €180,294 | 41% |
| Tranche 45% | €180,294 — and above | 45% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
Assurance Maladie (Health Insurance)
Retraite de Base (Basic Pension)
Capped at €46,368
AGIRC-ARRCO Complémentaire T1
Capped at €46,368
Employer Contributions
Assurance Maladie (Health Insurance)
Retraite de Base (Basic Pension)
Capped at €46,368
AGIRC-ARRCO Complémentaire T1
Capped at €46,368
Assurance Chômage (Unemployment)
Capped at €185,472
Allocations Familiales (Family Allowance)
Employment Rules Summary
Key obligations for employers in France
Minimum Wage
€12 per hour
Annual Leave
25 days
Sick Leave
—
Notice Period
1 day
Probation Period
—
Maternity Leave
16 weeks
Paternity Leave
4 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in France
Assurance Maladie (Securite Sociale)
PublicStatutory public health insurance forming part of the French social security system. Employer pays 7% of gross salary with no ceiling. Employee contribution is now 0% (previously 0.75%, abolished in 2018 via CSG reform). Covers medical consultations, hospitalisation, maternity, and prescriptions.
Employer
7%
Complementary Health Insurance (Mutuelle Entreprise)
Private — MandatorySince January 2016, all private sector employers must offer a complementary health insurance plan (mutuelle) to employees. Employer must pay at least 50% of the premium. Minimum coverage defined by decree (panier de soins ANI): EUR 125/year optical, EUR 125 dental, EUR 200 hearing aid minimum.
Employer
—
Official Sources
Government authorities for France employment and tax
Quick Payroll Calculator
France - Estimates only
Minimum wage: €12 / hour
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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