Foundational

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Income Protection / Disability

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Key Features – How Does It Work?

In France, income protection following illness or injury is typically managed through a combination of the Sécurité sociale and a complementary insurance policy (prévoyance complémentaire). Employees who are unable to work for medical reasons receive daily allowances (indemnités journalières) from the Sécurité sociale after a short waiting period. These payments cover about 50% of the employee’s gross salary, with a cap. To fill this gap, most French employers, especially those governed by sectoral agreements (conventions collectives), provide a complementary disability insurance policy. This employer-sponsored benefit tops up the Sécurité sociale payments, with employees often receiving between 70% and 90% of their pre-disability salary. Coverage typically kicks in after 7 days and, depending on the policy, can last until the employee is fit to return to work, reaches the retirement age, or qualifies for a long-term invalidity pension.

Cost and Funding

Employer contributions towards insurance plans are common and sometimes mandatory under collective bargaining agreements. The cost is typically split between the employer and employee, although many employers choose to cover the full amount to stay competitive. Costs depend on the structure of the policy, including the degree of coverage, waiting periods, exclusions, and the workforce’s risk profile. Many employers bundle this insurance alongside other offers such as life insurance or death insurance, which can further lower the premium.

Taxation

Employer contributions towards insurance policies are treated as a normal business expense and are deductible for corporate tax purposes. For employees, the value of the employer’s contribution is exempt up to a ceiling from personal income tax and social security contributions, provided the policy meets certain conditions. If this threshold is exceeded, the excess is added to the employee’s taxable income. Any benefits received by the employee under the insurance are treated as taxable income, just like a salary.

Implementation and Administration

Setting up an insurance scheme involves choosing an insurance provider and negotiating terms. Where applicable, policies must comply with mandatory sectoral agreements. Employers should inform employees about the terms of the cover, the division of premium costs, and the claims process. Enrolment is usually automatic for eligible employees. Claims management is handled by the insurer, but HR teams often coordinate the necessary paperwork between the employee, the Sécurité sociale, and the insurer to ensure timely top-ups.

Other Considerations

Collective bargaining agreements often impose stricter requirements than the legal minimum. Employers should ensure that they are complying with sector-specific obligations. When an employee leaves the company, they may have rights under the portabilité system, which maintains certain benefits for a limited period if the employee is unemployed.

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Life Insurance

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Key Features – How Does It Work?

Group life insurance (assurance décès collective) is a common employer-provided benefit designed to financially support an employee’s family in the event of their death. The policy typically pays a lump sum to the employee’s nominated beneficiaries. The insured amount is often calculated as a multiple of the employee’s annual gross salary. Coverage usually extends to all employees within a certain category (for example, all permanent staff), and in some cases, optional add-ons like education allowances for children or funeral allowance can be included. Group life cover is either compulsory under a collective bargaining agreement (convention collective) or voluntarily introduced by the employer to enhance the company’s benefits package.

Cost and Funding

Employers usually bear the full cost of basic life insurance premiums as part of an employee benefits package. In some cases, the cost may be shared with employees, especially if optional cover levels are available. Premiums are typically paid monthly to an insurance provider, and the pricing depends on the average age of the workforce, the insured amounts, and the sector’s risk exposure. Group pricing means that the cost per employee is lower than it would be for individual life insurance contracts.

Taxation

Employer contributions towards life insurance policies are classed as a normal business expense and are fully deductible for corporate tax purposes. For employees, the value of the employer’s contribution is exempt from income tax and social charges up to a certain limit, as long as the policy meets the conditions set by French law. If the employer’s contribution goes over this ceiling, the excess amount is treated as part of the employee’s taxable income. In the event of a claim, lump sum payouts to beneficiaries are usually free from income tax, although they may still be liable for inheritance tax, depending on who receives the money and how much is paid out.

Implementation and Administration

To implement a group life insurance plan, employers should select an insurer and agree on the contract terms, including the insured amount and any additional cover options. The policy should clearly outline eligibility criteria, waiting periods, and the process for nominating beneficiaries. Enrolment is typically automatic for employees who meet the eligibility conditions. Administration is handled jointly by HR and the insurer, with regular updates needed for new hires, salary changes, or exits. In the event of a claim, this is processed and paid by the insurer.

Other Considerations

Employers should check if the relevant collective bargaining agreement imposes minimum life insurance requirements. Additionally, under the portabilité rules, employees who leave the company under certain conditions may retain their life cover for a limited period without having to pay premiums.

L’assurance décès is distinct from l’assurance vie. The latter operates as a savings product where the payout is determined by the contributions, rather than an agreed amount.

Employees’ families may also be eligible for a small separate death benefit from the Sécurité sociale. This government-paid lump sum is modest compared to employer life insurance and must be claimed separately through the French health insurance body.

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Private Health Insurance

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Key Features – How Does It Work?

In France, the public health system (Assurance Maladie) offers access to healthcare. This system, however, does not fully reimburse healthcare expenses and is supplemented by compulsory company health insurance (complémentaire santé d'entreprise or mutuelle santé).

Since 2016, the Accord National Interprofessionnel (ANI) has required all companies to take out group health insurance for all employees. It also prescribes a minimum standard of cover. This insurance acts as a supplement to the public system.

There are some exceptions that allow employees to opt out of cover. This must be the employee’s choice.

Cost and Funding

Group private health insurance is typically co-financed by the employer and the employee. Employers are legally required to pay at least 50% of the insurance premium. Many cover a higher share to stay competitive in attracting and retaining talent. Premiums are normally paid monthly and depend on the workforce profile, the chosen insurer, and the level of cover. Costs may increase if the company offers extended cover for dependants such as spouses and children, although this is usually optional for employees.

Taxation

For employers, the contributions they pay towards group private health insurance are deductible from corporate tax as a business expense. Employers also benefit from an exemption on some social security contributions up to a ceiling. The employer’s contribution will be considered a benefit in kind for the employee and taxed as income. Any portion of the premium paid by the employee is tax deductible. In most cases, this will be automatically applied as part of payroll. Any reimbursements employees receive for medical costs are not taxed.

Implementation and Administration

Setting up a group private health insurance policy involves selecting a provider and choosing the appropriate level of cover to meet both legal requirements and company goals. Employers must give all eligible employees access to the scheme and provide clear documentation outlining the guarantees, exclusions, and enrolment conditions. Management is usually handled by HR or payroll teams, and many insurers offer online portals where employees can view their coverage, track reimbursements, and manage claims.

Other Considerations

While offering private health insurance is mandatory, the policies can vary widely beyond the legal minimum. Offering a more generous policy, covering extras like high-end dental care or alternative medicine, is a way for employers to differentiate themselves in a competitive hiring market. Employers should also check if the relevant collective bargaining agreement imposes minimum health insurance requirements that are stricter than statutory provision.

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Retirement Funds

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Key Features – How Does It Work?

The French pension system combines parallel public and private regimes. The basic scheme, managed by the Sécurité sociale, requires all employees to contribute to the statutory pension through social contributions. Employees become eligible for disbursements once they reach the legal retirement age and have met the minimum contribution level, based on the number of quarters worked throughout their career.

For private sector employees, this is complemented by a mandatory scheme known as AGIRC-ARRCO (la retraite complémentaire Agirc-Arrco). This complementary pension system is administered by non-profit pension funds. All private sector workers must contribute through payroll. Rather than using a direct monetary formula, AGIRC-ARRCO operates on a points system. Employees earn points based on the amount they contribute, which are later converted into a pension. Retired employees receive a combined monthly pension that includes both the basic and complementary components.

In addition to these compulsory regimes, employers may choose to offer optional supplementary pension schemes (la retraite supplémentaire). These are designed to help employees build additional retirement savings on top of their statutory pensions. This can take the form of an Article 83 plan, which is a defined contribution scheme funded primarily by the employer, or a PER Collectif (also known as PERCOL), a voluntary savings vehicle which is funded through employer contributions, voluntary employee payments, and transfers from other schemes. The PER Collectif allows employees to make flexible, long-term investments toward retirement, and differs from workplace savings schemes like the PEE, which are designed for medium-term financial goals.

Cost and Funding

The basic and complementary schemes are funded through mandatory payroll contributions shared between the employer and employee. Basic scheme contributions total 15.45% of gross salary, split between employer (8.55%) and employee (6.90%). For AGIRC-ARRCO, the contribution rates range from 7.87% and 21.59%, depending on salary brackets.

For supplementary pensions, funding depends on the structure of the plan. In Article 83 contracts, the employer contributes a fixed percentage of gross salary, typically between 3% and 8%. Employee contributions are defined by the scheme’s rules. In PER Collectif plans, contributions can come from the employer, the employee, or from profit-sharing schemes. Employer contributions are typically set as a fixed percentage, ranging from 1% to 5%, while employee contributions are usually voluntary and flexible.

Taxation

Employer contributions to supplementary pension plans are deductible for corporate tax purposes and exempt from social charges up to an annual ceiling. For employees, employer-paid contributions are not taxed as income if the scheme complies with tax-approved structures. Employees making voluntary contributions to a PER may deduct these amounts from their taxable income, up to annual limits.

Pension payouts, whether from the statutory, complementary, or supplementary systems, are subject to income tax at the time of retirement.

Implementation and Administration

The basic and complementary systems are administered nationally, with employers required to register employees and report earnings through payroll.

Employers have greater flexibility when choosing to implement a supplementary pension plan. They should first select a provider and contract type. Employers should define internal rules for contributions, eligibility, and employee communication. HR and payroll teams handle enrolment, manage deductions, and liaise with the insurer or pension manager. Most providers offer online portals where employees can monitor savings, adjust voluntary contributions, and simulate their projected retirement income.

Other Considerations

Employers should check whether their collective bargaining agreements (conventions collectives) impose obligations to provide supplementary pension benefits, as this varies by industry. When employees leave a company, they keep the savings they have built up in a supplementary pension plan. These savings can stay invested or be moved to another eligible plan.

Family

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Assisted Reproduction

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Key Features – How Does It Work?

In France, procréation médicalement assistée (PMA) is primarily covered by the public health system. Women under the age of 43 can access up to four cycles of IVF and six attempts at artificial insemination, regardless of marital status or sexual orientation. While this offers broad access, there are limits to what is reimbursed, which has led to some employers offering additional support. This is typically delivered through enhanced private health insurance. These policies may cover additional medications, private consultations, or advanced diagnostic testing. Employers can also offer support through flexible work and paid leave, as well as mental health support, to further assist employees in their fertility journey.

Cost and Funding

To complement the public health offering, additional support for PMA is normally offered via enhanced private health insurance. This cover usually comes at a higher premium than the basic offering to reflect more generous policy terms. Employers are required to pay at least 50% of any health insurance premium. If employers choose to offer lump-sum allowance or reimbursement, this will result in a higher cost for the employer.

Taxation

Employer contributions to group private health insurance are tax-deductible and partially exempt from social charges, while employees are taxed on the employer’s share as a benefit in kind. If financial support is provided outside of health insurance, for example as a lump-sum or reimbursement, it is likely to be considered taxable income.

Implementation and Administration

Employers should start by reviewing their existing health insurance to ensure it covers a broad range of fertility-related treatments and services not fully reimbursed by the public system. Employees can then access healthcare directly through their insurance. If a reimbursement or allowance is provided outside of insurance, it should be handled through payroll, with clear rules on eligibility and documentation to ensure compliance with tax and reporting obligations.

Other Considerations

As the public healthcare system in France already provides generous access to fertility treatment, employer support tends to focus on filling the remaining gaps. Policies should be inclusive of all family structures and non-medical fertility choices, such as egg freezing and single parenthood by choice. There are legal protections for workers undergoing PMA, such as protection against dismissal during treatment and recovery.

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Childcare Support

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Key Features – How Does It Work?

In France, employer childcare support comes in the form of inter-company crèches (crèche inter-entreprises). These are arrangements made with crèche providers that reserve a number of places specifically for employees. These crèches are usually located close to the workplace and offer extended hours to match working schedules.

Cost and Funding

Employers enter into an agreement with a crèche provider to cover the private costs of running the facility. This amount corresponds to what a municipality would typically cover in a public crèche. Likewise, the employee pays a similar amount to what they would if their child was in a local crèche. The French government also provides financial incentives, that are paid directly to the provider, to offset costs.

Taxation

Employers who incur expenses to help employees balance their work and family lives are eligible for the family tax credit (crédit d'impôt famille)(CIF). Employers may claim a tax credit worth up to 50% of eligible expenses, with a maximum of €500,000 per year. Employees can also claim a tax credit of up to 50% of eligible childcare expenses. The maximum reportable expense is €3,500 per child, resulting in a potential tax credit of up to €1,750.

Implementation and Administration

Employers must establish an agreement with a crèche provider. This will include details about cost and number of placements. Eligible employees can then sign up for spots directly through the employer. After securing a place, the employee works directly with the crèche to complete registration and pay their ongoing contribution.

Other Considerations

The value of this benefit is particularly high for employees returning from parental leave or managing long waiting lists in the public system. Employers should consider the geographic distribution of their workforce, as employees are unlikely to use a crèche that is not conveniently located. From a communications perspective, HR teams should clearly explain eligibility, the application process, and the employee cost contribution.

Finance

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13th Month Pay

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Key Features – How Does It Work?

In France, 13th month pay is a bonus stipulated in an employee’s collective agreement or employment contract. It is not a legal obligation for all employers. It is typically paid at the end of the calendar year to coincide with the holiday period, though is sometimes paid in two instalments, six months apart.

Cost and Funding

For employers, the 13th month pay is an additional payroll expense. Employers should plan and budget for it accordingly. The amount of the bonus is calculated based on the employee’s total remuneration across the year.

Taxation

The 13th month payment is treated as regular income for tax purposes, and is subject to income tax and social security contributions. Employers are responsible for withholding these amounts.

Implementation and Administration

Payments are processed internally and completed via payroll. The employer is driven primarily by what is included in a collective agreement or employment contract. This will outline the eligibility criteria and payment schedule. Employers should ensure there is clear communication with employees about the structure and timing of the payment.

Other Considerations

Employers should have clear rules for employees who began with their company mid-year, or for those that leave the company before the bonus is due.

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Critical Illness Cover

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Key Features – How Does It Work?

In France, assurance maladies redoutées, literally meaning dreaded disease insurance, provides employees with financial protection against serious illnesses. These schemes pay out a lump sum if an employee is diagnosed with a condition from a pre-defined list of illnesses. Some policies also include support services, such as home help and counselling.

Cost and Funding

Employers typically fund these benefits as part of an overall package. The cost of the policy will depend on the size of the workforce and the level of coverage. Group plans reduce the cost per employee, with costs as little as a few euros per person per month.

Taxation

The tax treatment of group insurance plans in France depends on whether the policy is mandatory or optional. For mandatory group insurance plans where the employer requires participation, the employer’s contributions to the premiums are usually not counted as taxable income for employees. However, if an employee receives a payout or lump sum from this type of plan, it is generally taxed as income. For optional insurance plans where employees can choose to join, the contributions may be taxable or not deductible, but any lump sum or compensation received from the plan is usually tax free. The exact tax rules can depend on how the insurance contract is set up and who pays the premiums.

Implementation and Administration

To implement critical illness cover, employers should select a suitable provider and define the terms of the contract, including the illnesses that are covered. Some employers may bundle this with other insurances. HR teams typically manage enrolment and communicate the benefit to employees. Many providers offer online portals to streamline the claims process.

Other Considerations

When offering critical illness insurance, employers should consider how it integrates with other employee benefits, such as group income protection and health insurance. Employers should communicate clearly about which illnesses are covered and what exclusions may apply, as well as the procedure for making a claim.

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Earned Wage Access

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Key Features – How Does It Work?

Earned wage access, known in France as salaire à la demande, allows employees to withdraw a portion of their already-earned salary before payday. This is typically managed through a third-party platform that is integrated with payroll systems. Employers have flexibility to design their own eligibility criteria and payment rules, including withdrawal frequency and amounts.

In France, the right to a salary advance payment is part of the Labour Code. Employees who are paid monthly have a right to request an advance payment, equal to half of their monthly salary, starting from the 15th of the month. Traditionally, this has been done through a formal written request and actioned directly by payroll. An earned wage access platform can facilitate these requests. Any system should be designed to allow access to at least 50% of earned monthly wages at the mid-point of the month to assist employers in fulfilling their statutory obligation.

Cost and Funding

Earned wage access platforms are often employee-funded, with a small flat fee charged per transaction. Some employers may choose to cover this charge as part of offering the benefit. When the platform is used to facilitate statutory salary advance payments, employees should not be charged, with the cost passed onto the employer.

Taxation

Wages accessed early are treated the same as regular salary and will be subject to income tax and social security contributions. Because these wages have already been earned, the early access does not alter how the income is taxed. Employers remain responsible for withholding the appropriate taxes and contributions, either at the time of advance or during the normal payroll cycle, depending on how the system is integrated.

Implementation and Administration

Implementing earned wage access requires partnering with a third-party provider. Employers will need to define policies on eligibility, usage limits, and responsibility for fees. Once set up, employees can register directly with the platform, where they manage their requests and disbursements. HR teams should monitor usage and educate employees on how the benefit works, including its impact on their regular pay cycle.

Other Considerations

To enhance the utility of earned wage access and support employees in making smart financial choices, employers can offer additional resources such as financial coaching, budgeting tools, and money management workshops.

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Financial Advice & Coaching

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Key Features – How Does It Work?

In France, financial coaching is an emerging benefit offered by employers to support employee wellbeing. This can take the form of digital platforms, group workshops, or general financial advice. These platforms help employees build better financial habits and manage day-to-day finances. Some companies may also offer advice through other benefits, such as consultations offered via retirement plans or EAPs.

Cost and Funding

Costs vary depending on the type of service provided. Digital platforms tend to operate on a subscription model based on the number of employees enrolled, offering a scalable and cost-effective way to support employees.

Taxation

When provided and funded by an employer, financial coaching that is broadly available as a wellbeing tool is likely not considered a taxable benefit in kind for employees, provided the programme is not reserved for select individuals. However, if the service offers personalised or individualised financial guidance, this may be treated as a taxable benefit and subject to income tax and social contributions.

Implementation and Administration

Implementing a financial coaching benefit usually means working with a platform that specialises in employee financial wellbeing. HR teams generally manage the rollout, ensuring employees understand how to access and use the service. Most tools are digital and run on a subscription model, offering employees easy, on-demand access to resources and guidance.

Other Considerations

Employers should highlight any financial coaching already included in existing benefits, such as retirement planning or EAP. Companies should emphasise privacy and ensure confidentiality when promoting any financial platform.

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Workplace Loans

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Key Features – How Does It Work?

In France, workplace loans are structured in two ways. An employer loan (prêt patronal) is a subsidised housing loan granted at a preferential rate and managed by Action Logement, a government entity. It is designed to be used for purchasing a home and is typically supplemented by a traditional mortgage. It carries a fixed interest rate of 1% and a maximum amount of €30,000. It is available to employees of private sector companies with 10 or more employees, and has strict eligibility rules around income, type of project, and the geographic area.

Separately, some employers may offer direct loans, typically for personal reasons. These are less common and more discretionary. These loans are usually for small amounts with interest rates below market value.

Cost and Funding

Companies with more than 50 employees must pay a minimum contribution of 0.45% of their payroll for employees’ housing assistance. This money is collected and disbursed to Action Logement, which then uses the amounts to finance employer loans.

Direct loans are funded entirely by the employer. Terms such as the loan amount and repayment period are at the employer’s discretion. Employers may also incur administrative costs if loans are managed internally via payroll.

Taxation

Loans that are issued through Action Logement are not considered an employee benefit as they are not managed by the employer. This means they are not considered as part of income for tax purposes.

Loans exceeding €5,000 must be declared to the tax authorities. If the loan offers a lower interest rate than the legal rate, the difference may be considered a benefit in kind for the employee. The employer is responsible for calculating the value of the benefit by comparing the loan’s lower interest rate to the official rate of interest set by French tax authorities.

Implementation and Administration

Employer loans for housing assistance are administered and managed by Action Logement. Employees apply through the Action Logement website and handle all aspects of the loan, such as submitting documentation, receiving approval, and repaying the loan, directly with the organisation.

In contrast, internal loan programmes are managed by the employer. Employers are responsible for defining their own eligibility criteria, loan purposes, repayment terms, and any applicable interest rate. Once approved, the employer drafts and signs a loan agreement with the employee and arranges repayment through monthly salary deductions. HR or payroll teams usually handle the administration, which includes record-keeping, tax declarations, and adjusting repayments when employees leave or change roles.

Other Considerations

Loans are taken out by the employee and managed through Action Logement, meaning a job change does not affect the loan terms.

When offering workplace loans as part of an employee benefits package, it is important to provide employees with clear and transparent information about how repayment works, including any potential impact on their regular pay cycle. Loan agreements should clearly outline the repayment process if an employee leaves their job before the loan is fully repaid.

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Workplace Savings & Investment

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Key Features – How Does It Work?

In France, workplace savings schemes are most commonly offered through the Plan d’épargne Entreprise (PEE), a medium-term savings vehicle that allows employees to invest performance bonuses, profit-sharing payments, or voluntary contributions into a range of investment funds. Funds in a PEE are generally locked for five years, though early withdrawal is permitted in specific situations (e.g., marriage, birth, or purchase of a primary residence). PEEs are distinct from retirement-linked plans like the PER Collectif (also known as PERCOL). The PEE is intended for medium-term savings and allows employees to access their funds after a five-year holding period, whereas long-term retirement-focused plans like the PER Collectif are designed specifically for long-term retirement savings.

Cost and Funding

The costs of managing the plan are generally borne by the employer. This includes costs related to setting up the plan, fund management, and ongoing administration.

Both employees and employers can contribute to a PEE. For employees, the most common form of contributions is disbursements from intéressement (voluntary, performance-based bonuses) or participation (mandatory profit-sharing in larger companies). This allows profit-sharing payments to be further invested and grown. Employees can also make voluntary contributions up to 25% of their gross annual salary through voluntary payments. Employers can offer top-ups up to three times the amount paid by the employee.

Taxation

PEE plans benefit from favourable tax treatment in France, with different rules depending on the source of the contributions and the timing of withdrawals. Employer contributions are income tax-exempt for the employee, up to an annual limit of 8% of the annual social security ceiling, but are still subject to certain social charges. Profit-sharing payments (intéressement or participation) directed into a PEE are also income tax-exempt up to a higher ceiling of 75% of the social security ceiling, provided they are invested in the plan. Voluntary employee contributions are not tax-deductible. Income generated from investments within the plan, such as interest and capital gains, is exempt from income tax if it is reinvested and held in the plan for the minimum five-year period, although social security contributions still apply. If the employee withdraws funds early or does not reinvest interest, this may trigger both income tax and social charges.

Implementation and Administration

The implementation of a PEE is optional for businesses. If a company has set up a PEE, it must be open to all employees.

Employers partner with a financial institution that offers and manages PEE schemes. The plan must be formalised through a company-wide agreement, which may involve consultation with employee representatives. HR and payroll teams manage enrolment and coordinate the flow of funds into chosen investment vehicles. At least once a year, the company must provide employees who are enrolled with a statement showing the estimated value of the portfolio, as well as payments and withdrawals. Most providers allow employees to view and manage their portfolios through an online platform.

Other Considerations

Offering a PEE is a valuable employee benefit that encourages savings outside the formal retirement system. A PEE pairs well with mandatory participation schemes, offering employees a tax-advantaged way to invest profit-sharing bonuses. Employers should ensure that employees understand how the investment works, including the holding period and risk to capital.

Health

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Dental Insurance

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Key Features – How Does It Work?

Employers in France are required to offer a group supplementary health insurance plan. Dental expenses must be included in these plans, with coverage that meets the government-defined minimum standards. This includes full reimbursement for basic dental care, mid-range treatments at regulated prices, and coverage for dental prostheses. Employers may also offer enhanced dental insurance options, including additional mid-range and premium policies, with regulated inclusions, which can be added to the insurance package.

Cost and Funding

Employers are required to pay at least 50% of the cost of supplementary health insurance premium, though many employers choose to cover a higher share to stay competitive in attracting and retaining talent. Any additional dental coverage beyond the mandatory package is typically paid for by the employee, either through payroll or direct enrolment.

Taxation

Dental insurance is taxed as part of supplementary health insurance and there are no separate tax rules specific to dental benefits.

Implementation and Administration

The basic dental insurance plan should be part of the health insurance policy that is set up by the employer with a provider. Employers can choose to offer additional packages and should decide whether these are employer-subsidised or fully employee-funded. If there is an employee contribution to the insurance, this should be managed by HR or payroll teams, including the opt-in process for any optional extras. Most group health insurance providers in France offer online portals where employees can manage their dental insurance coverage, track reimbursements, and submit claims.

Other Considerations

Employers must ensure their dental insurance plan complies with French health insurance regulations. They should provide clear communication about what the basic insurance includes and explain options for extending coverage.

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Fitness Memberships

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Key Features – How Does It Work?

In France, companies with more than 50 employees often rely on the Comité Social et Économique (CSE) to manage fitness and sports activities as part of its wellbeing mandate. Employers allocate a dedicated budget to the CSE to support activities, which may be used to organise group classes, subsidise gym memberships, or invest in on-site fitness facilities.

This role can also be assumed by the employer. Many employers, regardless of company size, include fitness memberships in their benefits operating, with HR teams managing implementation.

Cost and Funding

Fitness memberships are typically funded through the CSE’s social and cultural activities budget. It may be used to subsidise gym memberships, fitness classes, or sports equipment for employees. The CSE may set reimbursement limits and eligibility criteria to manage the distribution of funds effectively. Alternatively, employers may choose to fund fitness benefits directly.

Taxation

Fitness benefits are generally exempt from social security contributions and income tax, provided they are accessible to all employees, non-discriminatory, not a substitute for remuneration, and properly documented.

Implementation and Administration

In companies with a CSE, the committee is responsible for implementing fitness benefits. This includes selecting service providers, managing budgets, setting eligibility criteria, and communicating the available benefits to employees. Employers may also choose to assume these responsibilities directly. Once partnered with a provider, employees typically register directly with the third-party to access facilities and services.

Other Considerations

Employers should ensure that fitness benefits are inclusive and cater to the diverse needs of their workforce. This could include offering a variety of activities, such as yoga, pilates, or team sports, and considering the accessibility and location of facilities.

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Health Screening

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Key Features – How Does It Work?

Traditionally offered to company executives, employers are increasingly offering company-wide health screenings (bilans de santé). These screenings are typically offered on an annual basis and help employees proactively monitor their health. These screenings often include speaking to a nurse or physician, a series of blood and urine tests, and heart and blood pressure checks. Employers partner with a provider, with screenings undertaken at a local facility or, for larger organisations, through on-site clinics.

Cost and Funding

Some group health insurance policies will include health screening as part of their offering. Otherwise, the cost of health screenings is typically borne by the employer. Employers can negotiate the cost of a contract with screening providers, with a cost per employee and discounted rates for larger workforces.

Taxation

Employer-provided health screenings can be exempt from both income tax and social security contributions, provided they are offered equally to all employees and are not a substitute for remuneration. To be eligible for these exemptions, the screenings must be preventive in nature and clearly documented as a non-discriminatory company-wide benefit.

Implementation and Administration

Employers should first investigate if health screenings are included in their insurance policy. If organising screenings as a separate benefit, employers should partner with a provider. Screenings can be offered on-site or at designated locations. Organising appointments and sharing results is typically done by the provider to support employee confidentiality. Increasingly, results and appointments are managed through an online platform.

Other Considerations

Regular health assessments (such as an annual check-up) may be more beneficial than one-off screenings, as they allow employees to track their health over time and make adjustments where needed. It is important to ensure that participation is voluntary and that confidentiality is maintained throughout the process. Employers should clearly communicate the purpose and benefits of the screenings, and consider integrating them with other health initiatives, such as wellbeing allowances or mental health support, to promote a holistic approach to employee health.

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Mental Health Support

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Key Features – How Does It Work?

In France, mental health support is increasingly available as a digital-first solution offered by partner providers. Mental health apps allow employees to access on-demand resources and personalised support. Employers may also offer live workshops and seminars instead of, or in addition to, digital support.

Cost and Funding

Offering support via online platforms is a low-cost solution with low per-employee costs and scalable pricing, as digital providers typically operate a subscription model. These solutions are adjustable, ranging from basic to comprehensive. Workplace-level support tends to be priced as a single upfront cost per session.

Taxation

Employer-funded mental health support that is broadly available as a wellbeing tool, such as through a digital platform, is likely not considered a taxable benefit in kind for employees, provided the programme is not reserved for select individuals. However, if the service offers personalised or individualised support, such as counselling, this may be considered a taxable benefit, subject to income tax and social contributions.

Implementation and Administration

Employers should partner with a provider and choose the level of support that is appropriate for their workforce and budget. HR teams are normally responsible for communicating the benefit to employees. Once enrolled in the platform, employees can access resources and arrange any appointments directly in the app.

Other Considerations

Employers should ensure mental health support is inclusive and available to all employees, regardless of role or location. Creating a workplace culture that supports mental health is key to the success of these benefits. This may include training managers to recognise signs of mental health issues and promoting open conversations. It is also important to ensure employees understand the confidentiality of their data.

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Nutrition Support

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Key Features – How Does It Work?

Employers in France are implementing nutrition support as part of corporate wellbeing programmes. This may include access to dietitians or nutritionists, workshops on balanced diets, and digital platforms offering personalised nutrition advice. The aim is to empower employees to make informed choices.

Cost and Funding

The cost of providing nutrition support services is typically borne by the employer in the first instance, with options for more personalised support at the employee’s expense. Digital platforms offer subscription-based models that can be scaled according to the company’s size and needs. Seminars and workshops offered on an occasional basis tend to be more expensive but do not involve ongoing costs. In some cases, group health insurance providers may include access to nutrition services as part of their wellbeing offering.

Taxation

Employer-provided nutrition support services in France are generally considered a benefit in kind and may be subject to income tax and social security contributions unless they meet specific exemption criteria. For a nutrition support benefit to be exempt, it must be part of a recognised occupational health or preventive program and must not substitute for remuneration.

Implementation and Administration

Employers can implement nutrition support programmes by partnering with specialised providers. After selecting a provider and defining the scope of the services, employers should communicate the benefit to employees. For digital solutions, employees can enrol directly via an app or portal and access content and consultations as needed.

Other Considerations

When designing a nutrition support programme, employers should account for the varying needs of their workforce, including dietary preferences, health conditions, and different levels of nutritional literacy. Offering inclusive, accessible resources increases participation and impact. Employers can also use these programmes to share practical advice that helps employees use their meal vouchers (titres-restaurant) more effectively, turning a benefit into a tool for healthier eating.

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Optical Care

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Key Features – How Does It Work?

In France, optical care is a standard component of employer-provided supplementary health insurance. Employers are required to offer a group supplementary health insurance plan to their employees, which must include minimum coverage for optical expenses. Employees have coverage for a standardised range of prescription glasses (frames and corrective lenses) with no out-of-pocket costs. All opticians must make these options available. Choosing premium frames or options outside this standardised selection may result in additional charges. Employers may choose to offer a premium policy, with more frame options, either as an enhanced benefit or at the employee’s own expense.

Cost and Funding

Employers are required to pay at least 50% of the premium for supplementary health insurance with employees paying the remainder. Many employers choose to cover a higher share to stay competitive in attracting and retaining talent. The cost of optical care is included within the overall premium. Employees choosing optical products outside the government-regulated package may incur additional costs.

Taxation

Optical care is taxed as part of supplementary health insurance in France, with no separate tax rules specific to optical benefits.

Implementation and Administration

The basic optical coverage should be included in the supplementary health insurance policy set up by the employer with a provider. Employers can choose to offer additional packages and should decide whether these are employer-subsidised or fully employee-funded. If there is an employee contribution to the insurance, this should be managed by HR or payroll teams, including the opt-in process for any optional extras. Most group health insurance providers in France offer online portals where employees can manage their optical coverage, track reimbursements, and submit claims. Employees can visit any optician to access covered services.

Other Considerations

Employers must ensure their optical insurance plan complies with French health insurance regulations. They should provide clear communication about what the basic insurance includes and explain options for extending coverage.

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Seasonal Vaccinations

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Key Features – How Does It Work?

The annual flu vaccine is available to vulnerable groups of adults through the public health system. Employer-provided vaccinations offer access to employees who are not covered under the government programme. Employers may arrange for vaccinations via their occupational physician or nurse, an on-site vaccination clinic, or pharmacy partner.

Cost and Funding

Employers should first check if flu vaccinations are covered under their supplementary health insurance. Higher levels of cover may include this as a preventative service. If not covered, employers usually pay for the vaccine and the administering healthcare professional. Offering an on-site clinic will carry an additional expense.

Taxation

Employer-funded vaccinations that are provided directly or via non-cash vouchers are not taxable for employees, provided they are available to all employees as a preventive health measure.

Implementation and Administration

Setting up a vaccine programme begins with choosing a suitable healthcare provider. For on-site vaccination clinics, HR typically manages registrations, arranges appointments, and sets up a suitable space for nurses or pharmacists to work. If the number of employees is small enough, the occupational physician may complete all vaccinations. Voucher providers usually require upfront payment, so HR should confirm employee interest before purchasing the vouchers. After receiving a voucher, employees are responsible for booking and attending their own appointments at a participating pharmacy or with a healthcare professional.

Other Considerations

Participation in any vaccination programme should remain entirely voluntary. The primary goal is to make access as straightforward as possible, which should be reflected throughout the registration process. Employers should provide clear and comprehensive information about the vaccine, including details on potential side effects. Any seasonal vaccination initiative should be timed appropriately to maximise its effectiveness.

Lifestyle

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Commuter Scheme

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Key Features – How Does It Work?

In France, employers are required to reimburse a minimum of 50% of the cost of public transport used by employees for commuting. This includes season tickets for services such as buses, trains, and public bike-share schemes. The rule applies to all employees who hold a valid season pass, with reimbursement calculated on the basis of subscription costs rather than individual tickets. To qualify, employees must provide proof of purchase or subscription.

Cost and Funding

The employer bears the cost of reimbursing the 50% cost, with employees paying the remainder. Employers may choose to cover more than 50% as an additional benefit.

Taxation

Reimbursements under this scheme are exempt from income tax and social contributions for the employee up to 75% of the subscription cost.

Implementation and Administration

To administer the benefit, employers must collect proof of the employee’s chosen method of transport. This is normally in the form of a receipt or a copy of the ticket. The ticket must be in the name of the holder. Employers should have a clear system for how to submit this proof.

Employers must make the reimbursement no later than the end of the month following the month they were used. For example, the costs for January must be reimbursed by the end of February. If the employee has an annual or quarterly ticket, the proportionate amount can be reimbursed monthly. The reimbursement should be reflected clearly on the employee’s pay slip.

Other Considerations

Employers must reimburse the cost of a second-class ticket for the shortest route between the employee’s home and workplace. If the employee relies on multiple modes of transport, such as a combination of bus and train, the reimbursement can cover separate subscriptions provided they are used for the same commute. While the legal minimum is 50%, some collective agreements may set more generous terms. For part-time employees, the reimbursement is calculated on a pro-rata basis according to the number of working hours.

Employers may also choose to offer the Forfait Mobilités Durables, a separate allowance of up to €600 per year that supports eco-friendly commuting options.

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Cycle Scheme

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Key Features – How Does It Work?

The Forfait Mobilités Durables (FMD) is an optional benefit that allows French employers to support employees who use sustainable transport to commute. This includes cycling (both personal and shared bikes), electric bicycles, carpooling, electric scooters, and other low-emission transport options. The scheme is designed to complement broader environmental goals and reduce the reliance on high-emission transport.

Cost and Funding

The FMD is entirely funded by the employer, with no required employee contribution. Employers have the flexibility to determine the amount they offer.

Taxation

For employees, up to €600 per year is exempt from income tax and social contributions. If combined with the mandatory reimbursements for public transport, this amount increases to €900. For employers, any amount spent on the allowance can be treated as a deductible expense.

Implementation and Administration

Employers can determine the maximum amount they offer and choose if the benefit is paid monthly, quarterly, or annually. Employees are typically required to provide a declaration confirming their use of sustainable transport methods, and in some cases, may be asked to provide additional proof such as service receipts or maintenance invoices. Employers also choose whether to operate on reimbursements or provide the amount on a pre-paid card. The payment should be clearly reflected on the employee’s pay slip.

Other Considerations

Employers should ensure that eligibility and usage rules are clearly communicated, including any information on how it intersects with mandatory reimbursement for commuting expenses.

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Employee Assistance Programme

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Key Features – How Does It Work?

EAPs (Programmes d’Aide aux Employés) are employer-sponsored that provide confidential support for a range of personal and work-related issues. Services typically include 24/7 access to psychological support via telephone or live chat, video counselling sessions, legal and financial advice, and resources for managing work-life balance.

Cost and Funding

EAPs are funded by the employer with costs typically calculated per employee, either monthly or annually. Basic packages start from €5 to €10 per employee per year with scalable discounts available. More comprehensive services are priced higher.

Taxation

Employer-funded EAPs are generally considered a non-taxable benefit for employees. Employers can deduct the cost of the benefit as a business expense.

Implementation and Administration

To implement an EAP, employers usually partner with specialised external providers. Employers should communicate the availability and scope of the EAP to employees. Once in place, employees can access the service directly via the phone or online platforms.

Other Considerations

EAPs should be integrated with other wellbeing initiatives such as mental health support. Employers should ensure that EAP services are accessible to all employees, including those in remote or hybrid work arrangements.

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Language Training

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Key Features – How Does It Work?

Known in France as a seniority bonus (la prime d'ancienneté), this benefit recognises an employee’s length of service. It may be provided for through a collective agreement, an employment contract, or established practice (usage). It can take the form of a one-off bonus or a recurring monthly premium. When provided, the bonus should be available to all employees under the same conditions.

Cost and Funding

The calculation of the bonus depends on the applicable agreement. It can be either a one-time lump sum awarded upon reaching specific service anniversaries or, more commonly, an additional percentage of the employee's salary that is paid monthly.

Taxation

Seniority bonuses form part of an employee’s salary and are subject to income tax and social contributions.

Implementation and Administration

Companies should have a clear policy on seniority bonuses. HR and payroll teams are typically responsible for calculating and awarding the bonus according to a defined scale. This includes tracking the tenure of employees to determine eligibility.

Other Considerations

In practice, seniority bonuses are widespread due to their inclusion in collective agreements. For discretionary schemes, if a bonus is paid regularly, it may be considered an established practice (usage) and create a binding obligation on the employer.

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Long Service Award

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Key Features – How Does It Work?

Known in France as a seniority bonus (la prime d'ancienneté), this benefit recognises an employee’s length of service. It may be provided for through a collective agreement, an employment contract, or established practice (usage). It can take the form of a one-off bonus or a recurring monthly premium. When provided, the bonus should be available to all employees under the same conditions.

Cost and Funding

The calculation of the bonus depends on the applicable agreement. It can be either a one-time lump sum awarded upon reaching specific service anniversaries or, more commonly, an additional percentage of the employee's salary that is paid monthly.

Taxation

Seniority bonuses form part of an employee’s salary and are subject to income tax and social contributions.

Implementation and Administration

Companies should have a clear policy on seniority bonuses. HR and payroll teams are typically responsible for calculating and awarding the bonus according to a defined scale. This includes tracking the tenure of employees to determine eligibility.

Other Considerations

In practice, seniority bonuses are widespread due to their inclusion in collective agreements. For discretionary schemes, if a bonus is paid regularly, it may be considered an established practice (usage) and create a binding obligation on the employer.

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Recognition Programme

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Key Features – How Does It Work?

Recognition programmes are used by employers to reward employee performance, boost motivation, and foster a positive workplace culture. These programmes may include monetary bonuses, gift vouchers, public acknowledgments, or peer-nominated awards. In France, some employers use third-party providers offering online platforms to deliver these programmes, while others manage them internally, depending on resources, company size, and internal preferences.

Cost and Funding

Recognition schemes are fully funded by the employer. When using a platform, there is an upfront cost, typically calculated on a per-employee subscription basis. Beyond this, employers have flexibility, with low-cost options such as shout-outs to structured rewards systems involving cash bonuses or gifts.

Taxation

Monetary bonuses and gifts given as part of a recognition programme are treated as taxable income, subject to both income tax and social contributions.

Implementation and Administration

Employers should work with a third-party provider that offers a recognition platform and manages rewards and employee engagement experience. These providers handle the day-to-day administration, including onboarding employees and maintaining the platform. Employers are responsible for promoting the benefit internally and ensuring employees understand how to participate. Where cash bonuses or gifts are included, it is helpful to set clear guidelines for managers.

Other Considerations

Recognition programmes should align with a company’s culture and values, promoting behaviours that support organisational goals. Integrating recognition into broader wellbeing, engagement, or performance initiatives can enhance its impact. Regularly updating the platform with new features, recognition categories, and varied reward options helps maintain employee interest and ensures the programme remains relevant over time.

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Retail Discounts

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Key Features – How Does It Work?

Retail discount programmes are offered by French employers to give staff access to reduced prices on goods and services, typically through a third-party platform. These platforms host a wide range of offers across categories like travel, leisure, fashion, tech, and homeware. Employees log in to the platform directly, with no employer involvement in any purchase process. The discounts are external to the company, meaning they are not linked to the employer’s own products or services.

Cost and Funding

The employer usually pays a subscription fee to the platform provider, calculated on a per-employee basis. The discounts are funded by the retailers, so employers are not financially responsible for the offers. This makes it a relatively low-cost benefit, particularly in large workforces where economies of scale reduce the per-user rate.

Taxation

Discounts accessed through these platforms are not considered a taxable benefit in kind for the employee, as they are offered by an external party and not subsidised directly by the employer. However, if the employer contributes financially toward a purchase, for example, by topping up a discount or covering part of the cost, then the amount may be subject to income tax and social contributions.

Implementation and Administration

Employers can implement a discount portal by partnering with a third-party provider that manages the platform and curates the available offers. Providers usually manage the user experience, including onboarding, support, and platform updates. Employers are responsible for launching the benefit internally, such as through email campaigns, to promote awareness.

Other Considerations

In companies with a CSE (Comité Social et Économique), employees may also have access to retail discounts and vouchers as part of the CSE’s social and cultural activities. These may include subsidised cinema tickets, shopping cards, and discounts on travel or leisure activities. While separate from employer-arranged platforms, these benefits often serve a similar purpose. Employers should coordinate with the CSE to avoid benefit overlap.

Leave & Remote Working

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Additional Leave

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Additional leave includes any paid or unpaid leave that is offered by employers for non-statutory purposes. In France, common examples include birthday leave, volunteer leave, and moving leave (congé déménagement). Employers establish their own policies for how to request and log these days.

Annual Leave

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Annual leave is paid time off work that all employees are entitled to, designed for personal activities.

Employees in France are entitled to 2.5 days of paid leave for each month of work, accumulating to 30 days (5 weeks) per year. The standard leave year runs from 1 June to 31 May and employees must take all their leave before the end of the reference period. Leave may only be carried over with agreement between the employer and employee. There are an additional 2 days of leave for employees with dependent children under the age of 15.

There is a statutory leave period running from 1 May and 31 October. During this time, employees must take at least 12 working days (2 weeks) of continuous leave. Employees cannot take more than 4 consecutive weeks at a time.

Employees on leave receive paid leave compensation, which is distinct from regular salary and should be clearly indicated on their pay slip.

In addition to annual leave, there are 11 national public holidays. Only 1 May is mandatory as a paid day off, but most employers grant all public holidays.

Carer’s Leave

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Carer’s leave is paid or unpaid time off to provide personal care or support to a dependant.

In France, carer’s leave (congé de proche aidant) allows employees time off to care for a disabled, elderly, or dependant person. The maximum duration is typically set by collective agreement. In the absence of this, the maximum is 3 months. Employees may be eligible for a daily government allowance.

Childcare Leave

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Childcare leave is paid time off to care for a child.

Employees are entitled to parental leave (congé de présence parentale) if their dependant child is suffering from an illness, disability, or is the victim of a serious accident. Employees can take up to 310 working days of leave within three years. The employment contract is suspended, though the employee may be eligible for government support payments.

Compassionate & Bereavement Leave

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Compassionate and bereavement leave is time off work for personal loss or other family emergencies.

Bereavement leave (congé pour le décès d’un membre de la famille) is available in the event of the death of a family member. The leave is 12 days in the death of a child and 3 days for other immediate family members. This leave is paid.

Separately, family solidarity leave (congé de solidarité familiale) allows an employee to take time off to assist a loved one at the end of their life. The maximum duration is typically set by collective agreement. In the absence of this, the maximum is 3 months. This leave is unpaid, though the employee may be entitled to a government support payment.

Flexible Working

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Flexible working means finding a way of working that suits an employee’s needs. This may include having flexible start and finish times, or working from home. Some examples of flexible working include job sharing, remote working, hybrid working, part time hours, compressed hours, flexitime, or staggered hours.

In France, flexible working is well-regulated and includes options such as adjusting work hours, remote working, and hybrid arrangements. France has implemented EU rules on work-life balance, giving parents and carers the right to request flexible working arrangements if they are caring for a child under 8 years old or a dependent family member. Employees also have the right to request an individualised schedule (horaires individualisés) as part of flexible working arrangements.

France is known for its “right to disconnect” (droit à la déconnexion), which requires companies with more than 50 employees to negotiate annual agreements on times when employees are not expected to respond to work emails or calls, helping to protect personal and family time outside of working hours.

Long Service Leave

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Long service leave refers to extended paid or unpaid leave that is offered as a benefit for long-term employees. It may also be referred to as tenure leave or a sabbatical.

In France, sabbatical leave (congé sabbatique) is available to employees who have worked at least 3 years in a company. The leave is for a minimum duration of 6 months and maximum of 11 months. The employer is not obligated to grant a request for sabbatical leave. Sabbatical leave is unpaid and the employment contract is suspended for the period of leave.

Maternity Leave

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Maternity leave (congé maternité) is paid time off for mothers before and after childbirth.

In France, the length of maternity leave depends on the number of dependent children at the time of the birth. For the first or second child, the mother is entitled to 6 weeks before delivery and 10 weeks after, for a total of 16 weeks. For the third and subsequent children, the entitlement is 8 weeks before delivery and 18 weeks after, for a total of 26 weeks. It is also extended for multiple births.

During this leave, a daily allowance is paid by the government. Many collective agreements and employment contracts go further than this amount.

Parental Leave

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Parental leave is a statutory leave entitlement that is available to all new parents in addition to traditional maternity and paternity leave policies. It is a single entitlement that is designed to be shared between caregivers.

Employees are entitled to parental leave (congé parental à temps plein) for a period of 1 year, renewable twice. The employment contract is suspended during this time. The employee is paid a basic allowance from the government.

Paternity and Childcare Leave

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Paternity leave is paid time off for fathers after childbirth.

The non-primary parent is entitled to 3 working days for birth leave (congé de 3 jours pour naissance ou adoption). This is followed by paternity and childcare leave (congé de paternité et d’accueil de l’enfant), which is 25 calendar days. Four of these days are mandatory. The remaining 21 days can be taken in a maximum of two periods. This leave must be taken within 6 months of the birth or arrival of the child.

During this leave, a daily allowance is paid by the government. Many collective agreements and employment contracts go further than this amount.

Remote Working

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Remote working policies provide employees with the flexibility to work from locations outside of the office, typically from their own homes. While these arrangements can fall within the definition of flexible working requests, many employers have begun to offer remote working as a standard practice.

In France, remote working (télétravail) is designed to be a structured system. An agreement for remote working should be formalised, either through a collective agreement, a company policy, or individual agreement. When remote working is conducted at home, the employer must provide the necessary equipment. Employers are also required to organise at least an annual interview with each remote worker to discuss teleworking conditions and workload. France’s “right to disconnect” law applies equally to remote workers.

Sick Leave

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Sick leave is time off for employees to recover from illness.

In France, sick leave (arrêt maladie) is covered by the government health insurance scheme. After a waiting period of 3 days, employees are entitled to a daily allowance of up to 50% of their salary. Employers top up this amount following a 7-day waiting period. The duration of the employer payment depends on the length of services in the company. This is at least 30 days at 90% pay.

Employees with children are also entitled to 3 days of leave to take care of a sick child (congé pour enfant malade).

Special Leave

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Special leave is statutory leave for special occasions. This varies between countries based on social and cultural norms.

Employees are entitled to 4 days of paid leave for marriage or for entering into a civil partnership (congé du salarié pour mariage ou Pacs). They are also entitled to 1 day of paid leave for the marriage of a child (congé du salarié pour le mariage de son enfant).

Spending Allowances

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Commuter Allowance

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In France, employers can offer an optional prime de transport to support employees who use their personal vehicles to commute, particularly when public transport is unavailable or unsuitable due to hours or distance. This allowance is designed to help cover fuel or electric charging costs, and must be provided fairly across all eligible employees. While not mandatory, it’s an increasingly popular way for companies to support rural or shift-based workers. For 2025, the allowance is exempt from income tax and social charges up to €300 per year for petrol or diesel vehicles, and €600 for electric, hybrid, or hydrogen-powered cars. The benefit is typically paid monthly or annually via payroll, and must be clearly itemised on payslips.

This is separate from the mandatory 50% reimbursement of public transport passes and the tax-free forfait mobilités durables offered to cyclists and carpoolers.

Holiday Allowance

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Holiday vouchers (chèques-vacances) are payment vouchers which subsidise employee spending on accommodation, transport, and cultural activities. They can be used in France and its overseas territories, as well as across the EU. These are increasingly issued in digital format, replacing traditional paper vouchers. The vouchers are funded jointly by the employer and the employee. The employer’s contribution typically covers 50% to 80%, although eligibility and contribution rates may vary depending on the employee’s income level. The vouchers are valid for 2 years after the year of issue.

Learning & Development Allowance

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In France, employee development is backed by a legal framework that includes cash-based mechanisms to fund training. Employers must contribute between 0.55% and 1% of their payroll, depending on company size, towards vocational training through the Contribution à la Formation Professionnelle (CTC). This contribution is paid to an accredited body (OPCO) which redistributes the funds to finance programmes aligned with industry needs. These might include skills upgrades, health and safety certifications, onboarding support, or digital upskilling. Alongside this, all employees benefit from the Compte Personnel de Formation (CPF), a personal training account. This accrues credits at a rate of €500 per year (up to €5,000) which can be used to pay for approved courses. While the CPF belongs to the employee, employers can top it up if a training programme exceeds the available balance.

Meal Allowance

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Meal vouchers (titres-restaurant) are a popular employee benefit in France. French law requires employers to offer a lunch solution, typically through a company canteen, meal bonus, or meal vouchers. Most companies take advantage of the tax-exempt meal vouchers to address this requirement.

Employees are entitled to one voucher per meal included in their daily work schedule. Employers must cover at least 50 to 60% of the value of the voucher, with employees covering the remainder. The employer’s contribution is exempt from social contributions up to €7.26 per voucher, making most vouchers between €12.10 and €14.52. It must be spent at restaurants and similar businesses or fruit and vegetable retailers on ready-to-eat meals and fresh produce. These vouchers are increasingly offered in digital form through prepaid cards.

Social Allowance

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In France, support for social and team-building activities is often provided through the Comité Social et Économique (CSE), a works council required in companies with 50 or more employees. The CSE receives a dedicated budget from the employer which is specifically earmarked for social and cultural activities. This can include subsidised access to recreational activities and cultural outings as well as company events like team-building days or year-end parties. The CSE manages and allocates these funds independently, often providing benefits that employees can opt into via internal systems or staff portals, depending on company setup. These activities are typically exempt from social charges if they fall within regulatory guidelines.

Work from Home Allowance

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Under French labour law, employers are required to provide support to employees who work remotely. This includes providing or funding necessary work equipment. Employers can choose to purchase items directly, reimburse employees for purchases, or offer an allowance. In addition to this, there is a tax-exempt flat-rate remote work allowance that can be paid regularly as part of payroll. This is set at €2.70 per day worked from home, capped at €59.40 per month. Some collective agreements or internal policies may allow for higher limits.

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