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France: Pay and benefits

Original and updating author: Mark Carley

Consultant editors: Maxime Pigeon and Apolline de Noailly, Osborne Clarke


  • Employees' pay must respect the national minimum wage and legislation that bans the use of indexation. (See Pay and the employment contract)
  • Payslips must be provided to employees and contain certain information. (See Payment of wages)
  • Employers must deduct social security and related contributions from pay, and may make certain other deductions. (See Deductions)
  • Employers must ensure equal pay for equal work or work of equal value for female and male employees. (See Equal pay)
  • The statutory national minimum wage covers all categories of adult employee and all sectors. (See National minimum wage)
  • Employers must make certain pension contributions for employees. (See Pensions)
  • From 1 January 2019, employers will be obliged to deduct tax at source from employees' pay. (See Income tax and social security)
  • There are various rules regarding pay for employees absent from work due to sickness or certain other reasons. (See Pay for employees not at work)
  • Companies with 50 or more employees must operate a "participation in results" profit-sharing scheme. (See Employee financial participation)