🇫🇷 EOR Guide —
France
Everything you need to know about using an Employer of Record in France — provider fees, compliance risks, hire speed, and EOR vs direct employment.
Employer SS (approx)
~30% of gross salary
Minimum wage (SMIC 2025)
€11.88/hr
Minimum annual leave
25 working days (5 weeks)
Standard working week
35 hours
Maternity leave
16 weeks (employer + state)
EOR providers active
Deel, Remote, Papaya, Oyster, Globalization Partners
Our Recommendation
EOR strongly recommended — France is high complexity
France has the most complex employment law environment in western Europe. Employer social charges of ~30%, mandatory collective agreement compliance, a 35-hour working week, 5 weeks minimum holiday, and one of the most employee-protective termination frameworks in the world. EOR is strongly recommended unless you plan to build a significant French operation (20+ employees).
EOR provider fee range for France
Rates vary by provider, headcount, and benefits scope. Always request itemised quotes from at least three providers.
EOR vs Direct Employment
EOR advantages in France
- Hire in days
- Provider navigates conventions collectives
- No French entity required
- Provider liable for social charges compliance
EOR limitations in France
- 12–20% markup on already high employer cost
- Collective agreement coverage must still be determined
- Provider controls contract template
Direct employment advantages
- Full entity control
- No markup at scale
- Direct access to conventions collectives
Direct employment limitations
- SAS/SARL setup takes 4–6 weeks
- Highest employer SS in western Europe (~30%)
- Extremely complex termination process
Local Entity Options
Setting up a legal entity in France.
If you outgrow EOR or prefer direct employment, these are the main legal structures available in France for foreign companies.
Societe a Responsabilite Limitee (SARL)
Setup time
7–21d
Est. cost
$3,000
Min. capital
None
Corp. tax
25%
Div. WHT
30%
VAT rate
20%
Annual obligations
- Annual accounts filing (Greffe du Tribunal de Commerce)
- Corporate tax return (DGFiP)
- DSN payroll declaration (monthly)
- TVA returns (monthly/quarterly)
- Liasse fiscale
Overview
Main SME structure in France. No minimum capital (EUR 1 minimum, but practical minimum EUR 1,000+). 1-100 shareholders. Registered office in France required. Guichet Unique digital platform for registration. Standard corporate tax 25% (15% SME rate on first EUR 42,500). VAT standard rate 20% — no registration threshold for most businesses (except micro-enterprises). Social charges on dividends if manager also employee.
Societe par Actions Simplifiee (SAS)
Setup time
7–21d
Est. cost
$4,000
Min. capital
None
Corp. tax
25%
Div. WHT
30%
VAT rate
20%
Annual obligations
- Annual accounts filing
- Corporate tax return
- DSN payroll declaration
- TVA returns
- Liasse fiscale
Overview
Flexible corporate structure increasingly preferred by foreign investors and startups. No minimum capital. Highly flexible governance structure — articles of association define management rules. At least 1 president (can be a legal entity). No limit on shareholders. Easier to structure equity, stock options, and investment rounds than SARL. Dividends not subject to social charges (unlike SARL manager). Most VC-backed companies use SAS.
Branch (Succursale)
Setup time
2000d+
Est. cost
—
Min. capital
$30
Corp. tax
25%
Div. WHT
30%
VAT rate
20%
Annual obligations
- Annual accounts of parent company
- French corporate tax return
- TVA registration
Overview
Foreign companies can register a branch (succursale) in France. No separate legal personality. Parent liable for all branch obligations. Must register with Greffe du Tribunal de Commerce. Branch profits subject to French corporate tax. Branch remittances may be subject to withholding tax. Annual parent accounts must be published in French.
Compliance Risks
Key EOR compliance risks in France.
Discuss each of these with your chosen provider before signing.
Conventions collectives
HighMost industries have a mandatory collective agreement that overrides statutory minimums on pay, hours, and benefits. Your EOR must apply the correct one.
Licenciement (dismissal process)
HighDismissal in France requires a formal entretien préalable, written grounds, and a waiting period. Termination without cause is almost always challenged.
35-hour working week
MediumOvertime beyond 35 hours per week attracts mandatory premium pay and triggers additional employer contributions.
Profit sharing (participation)
MediumCompanies with 50+ employees must implement a statutory profit-sharing scheme. Your EOR should flag when you approach this threshold.
Cost Estimator
Estimate your France EOR cost.
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