What is the Cost of Hiring in France?

What are Employer Social Contributions in France ?

Employer social contributions (employer payroll taxes) in France are also known as “charges patronales”. They are known to be high in France, especially when employees receive high salaries; employment costs are increasing significantly due to higher pension contributions.

Below, we have outlined the components of the employer’s social contribution:  

*This includes the supplementary pension split: 

• Tranche 1 (6.22%) on the portion of salary up to €3,925/month 

• Tranche 2 (14.78%) on the portion above €3,925/month 
  

*Also includes health, family, unemployment, old age insurance (capped), accident insurance, apprenticeship tax, and life/disability. 

What are Common Employee Benefits in France?

Two common/key benefits in France include the Mutuelle (a complementary Health Insurance) and the Prevoyance (a life and disability insurance).  

The mutuelle is a top-up health insurance that covers medical costs not fully reimbursed by the French public healthcare system (Sécurité Sociale). In France, the state system typically reimburses 60–70% of basic healthcare costs, and the mutuelle covers all or part of the remaining amount (co-payments, dental, vision, etc.).  

Employers are legally required to provide a mutuelle to their employees. Employers must cover at least 50% of the cost; employees pay the rest via payroll deduction. 

The prévoyance is complementary insurance for life, disability, and long-term illness risks. It provides additional income protection in situations such as income loss from long-term sick leave or temporary disability. For managers or executives, employers are obliged to provide their employees with the provision. For non-cadres (operational workers, non-managers) it is not legally required but sometimes included in certain collective bargaining agreements.  

Planning to hire in France? We can help you! 

We support international employers like you with tailored HR solutions, so you can focus on growing your business while we handle the local complexity. 

With our extensive experience in European HR management, we help organizations not only navigate legal and regulatory frameworks but also bridge cultural gaps, ensuring that HR policies, benefits, and workplace practices are adapted effectively for each local market.

By partnering with EuroDev, businesses can build a strong, compliant, and culturally attuned presence in Germany and beyond, creating a foundation for sustainable growth and employee satisfaction across Europe. Contact EuroDev today to learn how our HR and legal experts can support your business across Europe, or explore our full range of HR Outsourcing services.