---
title: "France"
id: "11695"
type: "global-payroll"
slug: "france"
published_at: "2025-08-02T06:40:39+00:00"
modified_at: "2026-09-22T14:11:57+00:00"
url: "https://topsourceworldwide.com/global-payroll/france/"
markdown_url: "https://topsourceworldwide.com/global-payroll/france.md"
taxonomy_continent:
  - "Europe"
---

# Payroll Services in France

Fully managed French payroll – URSSAF and AGIRC-ARRCO contributions, the new single degressive relief, withholding tax at source and the monthly DSN filed on time, with an English-speaking specialist a phone call away.

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## What French payroll actually involves

French payroll adds up about a dozen employer contributions, each with its own base and ceiling, then applies a relief that changed completely on 1 January 2026. Everything is reported every month in a single filing, the DSN.

### About 44% before relief

Statutory employer contributions come to roughly 44% of gross pay before relief, plus at least half of the mandatory health insurance, the mutuelle.

### A new relief since January 2026

The single degressive relief replaced the Fillon reduction and the reduced health and family rates. It now reaches salaries up to three times the minimum wage.

### One monthly filing, the DSN

Pay, contributions and withholding tax for every employee go in one declaration, due by the 5th or the 15th of the following month depending on headcount.

### Tax is withheld at source

Income tax is deducted from each payslip at a personal rate sent by the tax administration through the DSN, and paid over with the contributions.

### No entity needed to start

A foreign company without a French establishment can register with Urssaf’s foreign firms centre, receive a SIRET number and run French payroll directly.

## Our Partners Globally

## Calculate Your Employee Costs in France

Enter a gross annual salary to see the employer cost of a French employee: health, family, pension, unemployment and workplace-accident contributions at the 2026 national average, plus the employer share of the mutuelle. It is shown before the single degressive relief, which lowers the cost of every salary below about EUR 65,600 a year.

##### Employment Cost Calculator

*Indicative figures only and not definitive legal advice. Local regulations change frequently. [Consult an expert](/contact-us)

##### France

  Annually Monthly

|  | British Pound | France |
| --- | --- | --- |
| Base Salary (per month) |  |  |
| Employer Contributions |  |  |
| Total Cost (Annual) |  |  |
| Total Cost (Monthly) |  |  |

Employer of Record services in [Learn more](#)
Payroll Outsourcing in [Learn more](#)

## Know your French hiring costs before you commit

Tell us the role and the gross salary – we’ll send back the full French employer cost, contributions, relief and mutuelle included, within one business day.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

> “Their expertise and understanding of the unique hiring, payment, and human resource practices in each country has been nothing short of outstanding. Our Client Success Manager, has done just that … ensured our success. Her availability and willingness to engage on a personal level has made all the difference.”

Director of Research Operations,

> “Excellent service, especially from our account manager who has gone above and beyond to help us use the platform effectively. Our manager, significantly simplifies my workload. It is like having your own TopSource HR representative on your team.”

Chief Human Resources Officer,

> “TopSource has been our go-to resource for international hiring. They are responsive, thorough, respectful and knowledgeable. The Client Success team has provided us with the utmost customer service, and the more we use TopSource, the more, it gives us access to more resources and knowledge.”

Senior Manager, Human Resources ,

## Employer Costs in France Explained

Statutory employer contributions in France come to about 44% of gross salary before relief, spread across health, family, basic and complementary pensions, unemployment and workplace accidents, plus at least half of the mutuelle. Since 1 January 2026 a single degressive relief lowers that figure for every salary below three times the minimum wage, and near the minimum wage it removes almost all of it. Here’s the breakdown.

#### URSSAF and AGIRC-ARRCO contributions

The employer pays health, maternity, disability and death insurance at 13% and family allowances at 5.25% on all pay, basic old-age pension at 8.55% up to the monthly social security ceiling of EUR 4,005 and 2.11% on all pay, and unemployment insurance with the wage guarantee fund at 4.25% up to four times the ceiling.

Complementary pension goes to AGIRC-ARRCO: 6.01% from the employer on pay up to the ceiling and 14.78% on pay between one and eight times it, balancing contributions included. Workplace-accident insurance averages 2.08% in 2026, but the rate is set per establishment from its claims history, so it is a cost the employer can influence.

Employees pay their own share of pension and unemployment contributions, plus CSG and CRDS, which are employee charges, not employer ones.

#### The single degressive relief from 2026

On 1 January 2026 France merged three measures into one. The reduced health rate of 7% and family rate of 3.45% were abolished, and the Fillon reduction became the single degressive relief, known by its French initials RGDU. It is calculated after the contributions and now applies to every salary below three times the minimum wage, about EUR 65,600 a year, instead of 1.6 times.

One detail matters for 2026 budgets. The minimum wage rose to EUR 12.31 an hour on 1 June 2026, EUR 1,867.02 a month, but a decree keeps the January value of EUR 1,823.03 a month as the reference for the relief all year. Pay rises from June therefore increase the payroll cost without increasing the relief that offsets it.

#### Withholding tax at source and the DSN

Income tax is withheld from each payslip. The tax administration sends the employer a personal rate for every employee through the DSN return; where no rate is available, the employer applies the neutral rate from the official scale. The tax withheld is paid over with the social contributions.

The DSN, the monthly nominative social declaration, reports pay, contributions and withholding tax for every employee in one file. It is due by the 5th of the following month for employers with 50 or more employees who pay salaries in the month worked, and by the 15th for everyone else.

A foreign employer with no establishment in France registers with the Centre National des Firmes Étrangères, part of Urssaf, which issues a single SIRET number for its French employees. It then files the DSN like any French employer.

#### What a French employee actually costs

Above three times the minimum wage, where the relief no longer applies, the statutory employer charges are about 44% of gross pay, plus the employer’s share of the mutuelle and, in most urban areas, a mobility levy set by the local transport authority. Below that level the relief brings the cost down gradually, and at the minimum wage almost nothing is left of the employer contributions.

There is no statutory 13th month, although many collective agreements provide one. Health insurance, the mutuelle, is compulsory, with the employer paying at least 50% of the premium. Employees with a year’s service who fall sick receive a top-up from the employer on top of social security benefit: 90% of gross pay for the first 30 days, then two thirds for the next 30, after a seven-day waiting period.

#### Working time, leave and termination

The legal working week is 35 hours. Overtime is paid at a 25% premium for the first eight hours a week and 50% beyond, and managers on a days-based arrangement work at most 218 days a year. Paid leave accrues at 2.5 working days a month: 30 days counted Monday to Saturday, the same five weeks as 25 days counted Monday to Friday.

Statutory notice is one month for six months to two years of service and two months from two years, though collective agreements often set more. Statutory severance is a quarter of a month’s pay per year for the first ten years and a third per year after that, and awards for unfair dismissal are capped by a scale based on service.

## French employer contribution rates, 2026

| Contribution | Employer rate | Applies to |
| --- | --- | --- |
| Health, maternity, disability and death | 13% | All gross pay |
| Family allowances | 5.25% | All gross pay |
| Old-age pension, capped | 8.55% | Pay up to EUR 4,005 a month |
| Old-age pension, uncapped | 2.11% | All gross pay |
| AGIRC-ARRCO, bracket 1 | 6.01% | Pay up to EUR 4,005 a month, balancing contribution included |
| AGIRC-ARRCO, bracket 2 | 14.78% | Pay between one and eight times the ceiling |
| Unemployment and wage guarantee fund | 4.25% | Pay up to four times the ceiling |
| Workplace accidents | 2.08% | 2026 national average; set per establishment |

### Withholding tax and filing dates, 2026

| Item | Rule | Note |
| --- | --- | --- |
| Withholding tax at source | Personal rate per employee | Sent through the DSN; neutral rate if none |
| DSN, 50 or more employees | By the 5th | Where salaries are paid in the month worked |
| DSN, all other employers | By the 15th | Of the following month |
| Mutuelle | At least 50% employer | Compulsory for all employees |
| Foreign employer without an establishment | Registers with the CNFE | Single SIRET, files the DSN |

### Key French payroll thresholds, 2026

| Threshold | Amount | What it drives |
| --- | --- | --- |
| Minimum wage from 1 June 2026 | EUR 12.31 an hour, EUR 1,867.02 a month | Minimum pay for 35 hours a week |
| Minimum wage for the relief | EUR 1,823.03 a month | Frozen at the January value for all of 2026 |
| Social security ceiling | EUR 4,005 a month, EUR 48,060 a year | Caps on pension and unemployment |
| Relief exit point | Three times the minimum wage, about EUR 65,600 a year | Above it, no relief applies |
| Paid leave | 2.5 working days a month | Five weeks a year |

Employer rates only, before the single degressive relief. Employees also pay pension, unemployment, CSG and CRDS. The mobility levy, set by each transport authority, and smaller training, housing and apprenticeship contributions are not shown.

Rates, ceilings and statutory amounts shown are for 2026 and were verified on 21 September 2026. The social security ceiling and relief parameters are reset every January, and the minimum wage can rise during the year. This page is general information, not tax or legal advice.

[Get a Custom Payroll Quote](https://topsourceworldwide.com/contact-us/)

## How our French payroll service works

1. Map your setup

We confirm how you employ in France – subsidiary, branch or foreign employer registered with the CNFE – your collective agreement, workplace-accident rate, mutuelle and provident providers, then work through salaries, bonuses and working-time arrangements.

2. Migrate or onboard

New employees are declared before they start and set up for withholding tax. Year-to-date pay, paid-leave balances and ceilings are carried across so relief, contributions and leave are calculated correctly from the first month.

3. Run and review

Each period you receive a payroll report for approval before anything is paid: gross to net per employee, each contribution, the relief, withholding tax and leave, with variances explained. Payslips follow the French format. Nothing is filed until you approve it.

4. File and pay

We file the DSN by the 5th or the 15th and schedule contributions and withholding tax on the same dates, with AGIRC-ARRCO, mutuelle and provident contributions paid on their own schedules.

5. Stay current

French payroll resets every January and the new relief is still settling in. We apply new ceilings, rates and minimum-wage increases as they are published, and re-verify the figures on this page.

## Why TopSource for French Payroll

TopSource for payroll, Employer of Record or any other of our services represents a simpler, more reliable and transparent option.

We don’t hide fees or sneak price increases. We run French payroll in-house and file under your own registrations rather than a bureau’s, so the same team that files your DSN answers your calls, in English. You get a named account manager, one consolidated monthly invoice covering salaries, contributions, taxes and fees, and one live Portico view of France beside every other country we run for you. Portico syncs with your time-tracking, leave and HR systems via API – set up by our onboarding team, not left to yours. GDPR, SOC 2 and ISO 27001 certified.

[Global Payroll](https://topsourceworldwide.com/global-payroll/)
[Get Started](https://topsourceworldwide.com/contact-us/)

## Other services Accelerating your growth in France and beyond

#### TopSource goes far beyond payroll, acting as your end-to-end partner in global workforce management. From Employer of Record (EOR) services and seamless entity setup to localized accountancy and fractional HR support, we cover every aspect of international employment.

### Global Employer of Record (EOR) services

With our Global EOR services, you can hire talent in any country without establishing a legal entity. We handle employment contracts, payroll, benefits, and compliance on your behalf, enabling fast, risk-free global expansion.

### Actionable HR Advisory

On demand access to our fractional and regional HR professionals who understand local laws, cultures, and best practices. Bespoke talent intelligence including salary, business and talent market benchmarking.

### Global entity management

Our global entity management team helps you establish and maintain your corporate entities worldwide. We ensure full compliance with local laws and regulations, streamline administrative processes, and minimize risk — so you can focus on growing your business.

### Accounting

We offer comprehensive accounting solutions tailored to meet your international needs. From bookkeeping and financial reporting to tax filings and audits, our services help you maintain transparency, accuracy, and compliance in every jurisdiction.

## Meet our experts for France

Whether you’re entering the market or scaling operations, our specialists provide the insight and guidance you need to succeed in one of the world’s most dynamic and regulated employment landscapes. With TopSource, you’re backed by real experts, every step of the way.

[Our People](https://topsourceworldwide.com/our-people/)

## Beyond a payroll service **A globalization accelerator**

A payroll platform for your employees is just the beginning. We are constantly evaluating your entire organisation to identify compliance issues and ways to accelerate your global growth.

- [Payroll platform](#)
- [Audit](#)
- [Intelligence](#)
- [Advisory](#)

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##### Audit

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##### Intelligence

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Grow confidently and profitably with access to the latest TopSource insights & data on hiring markets, salary benchmarking & benefits.

##### Advisory

###### Expert guidance that turns complexity into clarity.

Whether you’re managing a global acquisition or entering a new market, you get clear guidance to navigate complex decisions, avoid delays, and accelerate your global expansion.

## French payroll FAQs

### How much are employer social charges in France?

Statutory employer contributions come to about 44% of gross salary before relief in 2026: 13% health, 5.25% family allowances, basic and AGIRC-ARRCO pensions, 4.25% unemployment and wage guarantee, and workplace-accident insurance averaging 2.08%. The employer also pays at least half of the mutuelle. Salaries below three times the minimum wage receive a relief.

### What replaced the Fillon reduction in 2026?

From 1 January 2026 the Fillon reduction and the reduced health and family rates were merged into a single degressive relief. It applies to salaries below three times the minimum wage, about EUR 65,600 a year, and is largest at the minimum wage, where it removes almost all employer contributions.

### What is the minimum wage in France in 2026?

The minimum wage has been EUR 12.31 an hour since 1 June 2026, EUR 1,867.02 a month for 35 hours a week. For the 2026 relief, however, the January value of EUR 1,823.03 a month stays the reference all year, so the June increase raises costs without raising the relief.

### When is the DSN due in France?

The monthly DSN is due by the 5th of the following month for employers with 50 or more employees who pay salaries in the month worked, and by the 15th for all other employers. Contributions and withholding tax are paid on the same dates.

### How does withholding tax work in France?

Employers deduct income tax from each payslip at a personal rate that the tax administration sends for every employee through the DSN. Where no personal rate is available, the employer applies the neutral rate from the official scale. The tax withheld is paid over with the monthly contributions.

### Can a foreign company run payroll in France without an entity?

Yes. A foreign employer with no establishment in France registers with Urssaf’s Centre National des Firmes Étrangères, receives a single SIRET number and files the DSN like a French employer. A branch or subsidiary registers as a French employer in the usual way. TopSource can run payroll for any of these set-ups.

### Is the mutuelle mandatory in France?

Yes. Every private-sector employer must offer employees a complementary health insurance plan, the mutuelle, and pay at least 50% of the premium. Collective agreements often set the level of cover and a higher employer share.

### How much paid leave do employees get in France?

Employees accrue 2.5 working days of paid leave for each month worked: 30 days a year counted Monday to Saturday, which equals five weeks or 25 days counted Monday to Friday. Collective agreements can add more.

### What notice period applies in France?

Statutory notice is one month for employees with six months to two years of service and two months from two years. Collective agreements and contracts often set longer periods, especially for managers.

### Is severance pay mandatory in France?

Yes, after eight months of service. Statutory severance is a quarter of a month’s pay for each of the first ten years and a third of a month for each year after that. Collective agreements can provide more, and unfair dismissal awards follow a statutory scale.

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[Mauritius Capital: Port Louis Currency: Mauritian Rupee](https://topsourceworldwide.com/global-payroll/mauritius/)

[Monaco Capital: Monaco Currency: Euro](https://topsourceworldwide.com/global-payroll/monaco/)

[Mongolia Capital: Ulaanbaatar Currency: Tögrög](https://topsourceworldwide.com/global-payroll/mongolia/)

[Montenegro Capital: Podgorica Currency: Euro](https://topsourceworldwide.com/global-payroll/montenegro/)

[Morocco Capital: Rabat Currency: Moroccan Dirham](https://topsourceworldwide.com/global-payroll/morocco/)

[Mozambique Capital: Maputo Currency: Mozambique metical](https://topsourceworldwide.com/global-payroll/mozambique/)

[Namibia Capital: Windhoek Currency: Namibian Dollar](https://topsourceworldwide.com/global-payroll/namibia/)

[Nepal Capital: Kathmandu Currency: Rupee](https://topsourceworldwide.com/global-payroll/nepal/)

[New Zealand Capital: Wellington Currency: New Zealand Dollar](https://topsourceworldwide.com/global-payroll/new-zealand/)

[Nicaragua Capital: Managua Currency: Nicaraguan córdoba](https://topsourceworldwide.com/global-payroll/nicaragua/)

[Nigeria Capital: Abuja Currency: Nigerian Naira](https://topsourceworldwide.com/global-payroll/nigeria/)

[Norway Capital: Oslo Currency: Norwegian krone](https://topsourceworldwide.com/global-payroll/norway/)

[Oman Capital: Muscat Currency: Rial](https://topsourceworldwide.com/global-payroll/oman/)

[Pakistan Capital: Islamabad Currency: Pakistani Rupee](https://topsourceworldwide.com/global-payroll/pakistan/)

[Panama Capital: Panama City Currency: Balboa (PAB) and United States dollar (USD)](https://topsourceworldwide.com/global-payroll/panama/)

[Papua New Guinea Capital: Port Moresby Currency: Papua New Guinean Kina](https://topsourceworldwide.com/global-payroll/papua-new-guinea/)

[Paraguay Capital: Asunción Currency: Paraguayan guaraní](https://topsourceworldwide.com/global-payroll/paraguay/)

[Peru Capital: Lima Currency: Peruvian sol](https://topsourceworldwide.com/global-payroll/peru/)

[Philippines Capital: Manila Currency: Peso](https://topsourceworldwide.com/global-payroll/philippines/)

[Portugal Capital: Lisbon Currency: Euro](https://topsourceworldwide.com/global-payroll/portugal/)

[Puerto Rico Capital: San Juan Currency: United States dollar](https://topsourceworldwide.com/global-payroll/puerto-rico/)

[Qatar Capital: Doha Currency: Riyal](https://topsourceworldwide.com/global-payroll/qatar/)

[Romania Capital: Bucharest Currency: Romanian Leu](https://topsourceworldwide.com/global-payroll/romania/)

[Rwanda Capital: Kigali Currency: Rwandan franc](https://topsourceworldwide.com/global-payroll/rwanda/)

[Saint Kitts & Nevis Capital: Basseterre Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-kitts-nevis/)

[Saint Lucia Capital: Castries Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-lucia/)

[Saint Maarten Capital: Philipsburg Currency: Netherlands Antillean guilder (ƒ)](https://topsourceworldwide.com/global-payroll/st-maarten/)

[Saint Vincent & the Grenadines Capital: Kingstown Currency: East Caribbean dollar](https://topsourceworldwide.com/global-payroll/saint-vincent-the-grenadines/)

[Saipan Capital: Capitol Hill Currency: U.S. Dollar](https://topsourceworldwide.com/global-payroll/saipan/)

[San Marino Capital: City of San Marino Currency: Euro](https://topsourceworldwide.com/global-payroll/san-marino/)

[Saudi Arabia Capital: Riyadh Currency: Riyal](https://topsourceworldwide.com/global-payroll/saudi-arabia/)

[Senegal Capital: Dakar Currency: West African CFA franc](https://topsourceworldwide.com/global-payroll/senegal/)

[Serbia Capital: Belgrade Currency: Serbian dinar](https://topsourceworldwide.com/global-payroll/serbia/)

[Seychelles Capital: Victoria Currency: Seychellois Rupee](https://topsourceworldwide.com/global-payroll/seychelles/)

[Slovakia Capital: Bratislava Currency: Euro](https://topsourceworldwide.com/global-payroll/slovakia/)

[Slovenia Capital: Ljubljana Currency: Euro](https://topsourceworldwide.com/global-payroll/slovenia/)

[Solomon Island Capital: Honiara Currency: Solomon Islands Dollar](https://topsourceworldwide.com/global-payroll/solomon-island/)

[South Korea Capital: Seoul Currency: Won](https://topsourceworldwide.com/global-payroll/south-korea/)

[South Sudan Capital: Juba Currency: South Sudanese Pound](https://topsourceworldwide.com/global-payroll/south-sudan/)

[Sri Lanka Capital: Colombo Currency: Sri Lankan Rupee](https://topsourceworldwide.com/global-payroll/sri-lanka/)

[Sudan Capital: Khartoum Currency: Sudanese Pound](https://topsourceworldwide.com/global-payroll/sudan/)

[Sweden Capital: Stockholm Currency: Swedish krona](https://topsourceworldwide.com/global-payroll/sweden/)

[Taiwan Capital: Taiwan Currency: Dollar](https://topsourceworldwide.com/global-payroll/taiwan/)

[Thailand Capital: Bangkok Currency: Thai Baht](https://topsourceworldwide.com/global-payroll/thailand/)

[Trinidad & Tobago Capital: Port of Spain Currency: Trinidad and Tobago dollar](https://topsourceworldwide.com/global-payroll/trinidad-tobago/)

[Tunisia Capital: Tunis Currency: Tunisian Dinar](https://topsourceworldwide.com/global-payroll/tunisia/)

[Uganda Capital: Kampala Currency: Ugandan Shilling](https://topsourceworldwide.com/global-payroll/uganda/)

[US Virgin Island Capital: Charlotte Amalie Currency: Dollar](https://topsourceworldwide.com/global-payroll/us-virgin-island/)

[Venezuela Capital: Caracas Currency: Venezuelan bolívar](https://topsourceworldwide.com/global-payroll/venezuela/)

[Zambia Capital: Lusaka Currency: Zambian Kwacha](https://topsourceworldwide.com/global-payroll/zambia/)

[Zimbabwe Capital: Harare Currency: Zimbabwean Dollar](https://topsourceworldwide.com/global-payroll/zimbabwe/)

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