In France, it is not allowed to dismiss someone due to COVID-19.
The lawful reasons to terminate employment are:
- Dismissal with cause (employee misconduct, personal insufficiency…)
- Mutual agreement
- Dismissal for economic reasons.
Employer Payroll Tax
Employee Payroll Taxes
Employee Income Tax
The monthly minimum wage is 1,554.58 EUR, or 10.25 EUR per hour.
The payroll cycle is monthly. While there is no fixed date when salaries must be paid, it is common to pay employees at the end of the month. It is also possible to have a pay date outlined in a collective labor agreement.
13th salaries are not mandatory, however, sometimes are set by national or industry agreements and are usually paid out at the end of the year.
A full-time workweek is 35 hours.
Overtime is work done beyond the weekly 35 hours. With an established agreement overtime pay must be no less than 110% of the regular wages. If no agreement is in place, overtime pay is 125% of the regular pay for the first 8 hours of overtime and 150% for every hour after.
After the first month of probation, employees are entitled to 5 weeks of annual leave.
There are 11 public holidays.
An employee must put in at least 150 hours of work in the past 3 months or 90 days immediately before the leave or have contributed based on earnings of at least 1,015 times the legal hourly minimum wage in the last six calendar months.
A payment of 50% of the insured’s daily earnings is paid after a three-day waiting period.
Maternity leave is determined by the number of births:
- Single birth, bringing mothers number of children to one or two: 16 weeks (6 before birth, and 10 after)
- Single birth, bringing mothers number of children to three or more: 26 weeks (8 before birth, 18 after)
- Birth of twins: 34 weeks (12 weeks before, 22 weeks after) *
- Birth of triplets or more: 46 weeks (24 weeks before, 22 weeks after)
- If the mother suffers an illness during pregnancy, she is entitled to two additional weeks before birth, and four additional weeks after birth.
Male employees are entitled to three days’ leave on the birth or adoption of a child. They are also entitled to 11 consecutive days paternity leave (18 if there are multiple births or adoptions), which must be taken within the four months following birth or adoption.
Employees who have worked for at least one year before the date of their child’s birth, (or before welcoming a child no older than 16 years to their home with a view to adoption) can take parental leave or choose to work part-time. This right extends until the child’s third birthday, (unless the child was aged between three and 16 on arrival, in which case the adoptive parent can take one year’s parental leave from the date of arrival).
If employees take parental leave, their employment contract is suspended and the employer does not have to pay compensation. However, the employees can receive certain indemnities from the social security system.
Parents can also benefit from additional leave when their child is sick, which usually amounts to between three and five days depending on the child’s age and the parent’s number of children. However, if the child suffers from a serious illness or disability, or an accident, which requires continuous parental presence or constraining care, the parents can take a specific leave of 310 days over three years.
In France, it is not allowed to dismiss someone due to COVID-19
Resignation: No specific labor code. Can be submitted verbally or written, however, it is advised to provide a written notice. A fixed duration of notice does not exist, but notice should always be given. Notice period is determined on contract, agreement, or practices by profession.
Mutual Termination: Employers and employees agree on termination conditions in permanent employment contracts.
Economic Dismissal: These are jobs cut due to economical or technological changes.
Individual Dismissal: A preliminary dismissal interview must be set up and take place. 2 days to a month after the meeting a letter of dismissal must be sent to the employee
- 1 month for employment between 6 months and 2 years.
- 2 months for employment over 2 years
- 3 months for executives.
Calculations for severance pay depends on which payment provides the most favorable outcome.
• Monthly average of last 12 months of employment
• Average monthly earnings of all months preceding dismissal
• 1/3 of the last 3 months
- 2 months for blue-collar employees and clerks
- 3 months for technicians and supervisors
- 4 months for managers
20% standard rate.