🇫🇷 Payroll in
France
Everything employers need to run compliant payroll in France — contributions, deductions, payslip rules, and filing obligations.
Running Payroll in France — Step by Step
Register for payroll
Before making any salary payment in France, you must register with the relevant tax authority and obtain an employer registration number.
Determine payroll frequency
France has statutory requirements around how often employees must be paid. Your employment contracts must state the agreed pay cycle.
Calculate gross pay and deductions
Gross pay must meet the statutory minimum wage. Deductions include income tax withheld at source and employee social security contributions.
Calculate employer contributions
Employers in France must pay employer-side social security contributions on top of gross salary.
Issue compliant payslips
Every employee must receive a payslip on or before each pay date showing gross pay, all deductions, employer contributions, and net pay.
File and remit on time
Payroll taxes and social security contributions must be filed and remitted to France authorities on time. Late payment penalties can be significant.
Payslip Requirements — France
Statutory payslip obligations for employers in France.
Format
Paper or Electronic
Delivery
Same day as pay
Retention
5 years
Digital Valid
Yes
Required Payslip Items
- ✓Employee name and address
- ✓Employer name, address and SIRET
- ✓Pay period
- ✓Classification and coefficient (convention collective)
- ✓Gross salary
- ✓Each social contribution (URSSAF, AGIRC-ARRCO, unemployment, CSG, CRDS) — employer and employee rates
- ✓Net taxable salary
- ✓Withholding tax (PAS — prelevement a la source)
- ✓Net pay after withholding
- ✓Net pay before withholding (net social)
- ✓Cumulative YTD gross
- ✓Holiday days taken and remaining
- ✓Heures supplementaires (if any)
- ✓Complementary health insurance (mutuelle) deduction
French payslips (bulletins de paie) must be issued on pay day. Since 2017, electronic payslips are the default unless employee opts out (Code du Travail Art. L3243-2). Must show each social contribution separately with employer and employee rates — the simplified model (bulletin simplifie) is permitted since 2018 grouping some contributions. Must include net social (before PAS) and net paid (after PAS) since 2019.
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This guide is for informational purposes only and does not constitute legal or tax advice. Always consult a qualified local payroll specialist.
About This Guide
- ✓ Sourced from official government publications
- ✓ Updated monthly — always current rules
- ✓ For guidance only — not legal advice
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