France

Working time

Normal working time is 35 hours per week. Every hour beyond attracts a premium: typically 25 % for hours 36–43 and 50 % from hour 44 — or compensatory rest instead.

Hard limits: 48 hours per week, and 44 on a rolling 12-week average.

Forms of employment

The permanent CDI is the standard, with very strong dismissal protection. The fixed-term CDD is tightly regulated and only allowed for temporary needs.

Add temporary agency work (intérim) and the day-rate scheme (forfait jours) for executives, counting days instead of hours.

Income taxes

A progressive scale from 0 % (up to approx. €11,497) to 45 % (above approx. €180,294). The family quotient is the French specialty: taxation considers household income and number of children.

Payroll costs

France ranks among the most expensive locations: the employer share of social charges averages 35–45 % of gross salary; employees contribute another 20–25 %.

Collective bargaining

Practically every employment relationship falls under a convention collective, defining sector minimum wages, holidays, notice periods and probation — often better than the Code du Travail itself.

Hiring from abroad

Third-country nationals need a visa and work permit; the employer usually has to pass a labour-market test. Postings into France follow the strict EU posting rules, including French minimum pay.