France

An employee is not legally entitled to additional bonuses. However, an employer can grant voluntary bonuses that will be taxed as salary.

In France, pregnant employees have the right to take 16 weeks of paid leave. Out of these 16 weeks, six weeks are to be taken before the child's birth. During this leave period, the employee will receive their average salary from the past three months, capped at a maximum of EUR 3,428. The responsibility for this payment lies with the employer, and it is later reimbursed by Social Security. It's important to note that the employee cannot extend this specific leave beyond the allocated 16 weeks. However, if they have worked for the same employer for at least one year, they may be eligible to claim parental leave as an alternative option.

Employees in France have the right to 25 calendar days of paid paternity leave. Out of these days, four must be taken after the child's birth. The remaining days can be divided into two periods of at least five days each, to be taken before the child reaches six months of age. During the paternity leave period, the employee will receive their average salary from the past three months, with a maximum of EUR 89 per day. The responsibility for making these payments lies with the employer. It's important to note that the paternity leave cannot be extended beyond the allocated 25 days. However, if the employee has worked for the same employer for at least one year, they may be eligible to claim parental leave as an alternative option.

Employees who have accumulated 150 working hours in the initial three calendar months are eligible for unlimited paid sick leave. However, the first three days of sick leave are considered a qualifying period and are unpaid. Subsequent leave days after the third day are compensated at 50% of the base salary, and Social Security is responsible for covering these payments.

In France, employees are entitled to enjoy 11 national holidays and two regional holidays, depending on their location. The national holidays are as follows: New Year's Day, Labour Day, Victory Day, French National Holiday, All Saint’s Day, Christmas, Easter Monday, Ascension Day, Whit-Monday, Assumption Day, Armistice Day 1918. Additionally, there are two regional holidays: Good Friday, St. Stephen’s Day. These holidays provide employees with time off to celebrate and observe various important events throughout the year.

Compliance documents required at the time of onboarding: - Passport - Social Security Card - Attestation de carte vitale - Health Insurance Form

Employer costs in France are estimated to be around 50% of the employee's salary, which includes various contributions and fees. These costs encompass items such as Sickness, Maternity, Invalidity, Death contributions, with rates ranging from 7% for salaries under EUR 4,273.3 to 13% for salaries over EUR 4,273.3. There are also contributions for Supplementary Incapacity, Invalidity, Death at 0.89% for salaries under EUR 3,666.00, Workplace accidents-occupational illnesses at 0.75%, and Social Security contributions capped at 8.55% up to a maximum salary of EUR 3,666.00, while uncapped Social Security incurs 1.90% costs. Family benefits are accounted for at rates of 3.45% for salaries under EUR 5,982.62 and 5.25% for salaries exceeding this threshold. Unemployment insurance costs 4.20% up to a maximum salary of EUR 14,664.00. Retirement pension contributions are set at 6.26% for salaries under EUR 3,666.00. Other contributions sum up to 2.906%. Additionally, there are fees for Housing Benefit FNAL at 0.10%, Occupational Medicine at 0.41%, plus a fixed fee of EUR 9.53, and Complementary health benefit costs EUR 42.50 (with exact cost adjustments during onboarding). Furthermore, there is a monthly Medical Visit Fee of EUR 4.90, a mandatory electronic safe fee of EUR 3.46, and a time-tracking software cost of EUR 3.00. Note that rates may vary for salaries exceeding EUR 3,666.00. Moreover, employers must provide a mandatory business allowance cost amounting to 5% of the employee's salary, which includes the gross monthly salary plus the 5% business allowance. Additionally, there is a yearly medical fee of EUR 50.