France: Pay and benefits
Original and updating author: Mark Carley
Consultant editor: Guillaume Desmoulin, Fromont Briens
See the legal services provided by the authors/consultant editors of XpertHR International > France, including any discounts/offers for subscribers.
Summary
- 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 income tax and 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)
- Employers are (from 1 January 2019) obliged to deduct income 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)
- From 1 January to 31 December 2020, employers may pay certain employees an "exceptional purchasing-power bonus" of up to €2,000, free of taxes and social security contributions. (See Exceptional bonuses)
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