France

Social security:  26.5% - 33.7%

Work accident insurance: 1.9% - 2.2%

Forfait Social (only for certain remunerations): 8% - 20%

Transportation tax (only for companies with 11 or more employees based in Paris and its surroundings): 2.95%

Social security: 17%

Supplemental pension: 3.1% - 8.1%

Contribution d’Equilibre Général (CEG): 1.29% - 1.62%

Income tax is assessed using the household's total income. 3-4% applies for high earners

HQ country employment & payroll

While the person is in France, they are employed and payrolled directly by the company’s HQ entity.
Cons: This may appear attractive, but it generally isn't legal in the long term. HQ payroll won't be possible if the person is not a tax resident in the HQ country.

Independent contractor agreements

Direct local employer setup

Partnering with an Employer of Record France

Setting up a local company in France is very time consuming and complicated. That is further complicated by the monthly activities - payroll needs to be calculated and run every month, taxes filed, benefits extended, change of rules and regulations followed. Here is an overview of everything you will find yourself needing to do.

As with every other country, there are certain costs associated with employing a worker in France that come on top of the gross salary you are offering. In France those are Social security, Work accident insurance, Forfait Social, and Transportation tax. To view the exact percentages and amounts given the salary you are planning to offer, you can use our handy calculator tool.

• informing you about any pre-employment requirements
• ensuring their employment is compliant with French employment law
• informing you about the length of the maternity leave, paternity leave, public holidays, illness benefits, medical benefits
• providing a locally compliant employment contract
• processing local payroll
• filing employment-related tax returns
• issuing payslips to the employee
• distributing salary payments
• payments to the local tax authorities

• sourcing and recruiting their own workers
• managing the employee’s day-to-day work load
• contributing to the personal / professional development of the employee through their work
• following any guidance we give on employment and HR best practices or legal obligations in France, such as the employment contract, public holidays, annual leave, sick leave, maternity and paternity benefits, probationary periods, overtime pay, statutory redundancy payments, liability insurance and many others
• ensuring that payroll bills relating to their team are paid to Boundless before the cut-off point in each pay cycle

In France, both employers and employees have to pay taxes. For employers, these include Social security, work accident insurance, forfait social, and transportation tax and for employees, they include income tax, social security, supplemental pension, and Contribution d’Equilibre Général. To get a clear overview of both employee and employer taxes, use our salary breakdown calculator, submitting any additional data needed and get a downloadable pdf like this one.