France
Regulations for Working in France
Overview
France is not only a popular travel destination but is also becoming an increasingly attractive location for business stays and flexible working models such as workations. However, anyone working across borders must comply with a range of legal requirements – from notification obligations and social security issues to specific labor law regulations.
On this page, you’ll find all the essential information on the legal framework for business travel and workations in France. This ensures that you and your employees stay compliant and can focus on what really matters: productive work in an inspiring environment.
EU Posted Workers Directive
Reporting Requirements
Before starting work in France, foreign employers must submit a déclaration préalable de détachement (prior declaration of posting) to the French labor inspectorate. This declaration must be completed via the online SIPSI portal: https://www.sipsi.travail.gouv.fr
Required Documents
Foreign employers must keep copies of certain documents on file. Most of these documents must be translated into French and retained for five years after the end of the posting.
Examples include:
- Work permits
- Employment contracts
- Payslips
All must be translated into French.
Representative in France
In addition to the mandatory posting declaration, foreign employers must appoint a representative in France. This person serves as the contact for authorities and must keep copies of specific documents available.
Failure to comply can result in administrative fines of up to €4,000 per posted employee (€8,000 for repeat offenses), with a total maximum fine of €500,000. Penalties apply if:
- Foreign employers fail to notify posted workers
- The submitted information is inaccurate and/or incomplete
- The host company fails to verify compliance by foreign employers
Labor Law
Minimum Wage
As of November 2024, the statutory gross minimum wage in France is €1,801.80 per month for full-time employment (35 hours per week). Work beyond 35 hours per week is considered overtime and must be compensated accordingly. Industry-specific collective bargaining agreements (CBAs) typically apply.
Remuneration Components
Allowances linked to the posting may count toward the minimum wage (e.g. COLA, foreign service premiums, bonuses). However, reimbursements for actual business expenses borne by the employee and costs directly covered by the employer (e.g. travel, accommodation, meals) are not included when calculating the minimum wage.
Working Time
Standard working hours in France: 35 hours per week
- Legal daily maximum: 10 hours
- Weekly maximum: 48 hours
- Average weekly working hours over any 12 consecutive weeks must not exceed 44 hours
Violation of local labor laws may result in fines, additional obligations, or legal claims related to termination rules or working hours.
Social Security
For workers posted from an EU country, EU Regulation 883/2004 applies.
- With a valid A1 Certificate: the employee remains covered under their home country’s social security system
- Without an A1: French social security rules apply, and the foreign employer must act like a French employer
The consequences of a violation may include extensive administrative obligations, back contributions (interest), increased audit costs and severe sanctions. In addition, significant reputation damage can occur in this context.
Income Tax
The tax situation of posted employees in France must be assessed on a case-by-case basis to determine whether French tax residency applies.
- French tax residents are subject to income tax on their worldwide income.
- Foreign employers must withhold French payroll tax (PAYE) from the posted employee’s salary each month.
- Employers must register with French social security authorities and maintain a shadow payroll to pay both French social contributions and taxes.
The consequences of non-compliance can vary depending on the situation, but there is often an immediate obligation to submit a tax return in the destination country, which can result in further, extensive consequences for the employees and the company.
Immigration & Visas
International activities require exact compliance with international visa and entry requirements. The traveller, the type of activity, the purpose of stay and the duration are decisive for this, whether a business visa, a work visa or other special permits are required.
The consequences in case of infringement may include entry bans and associated loss of revenue, sanctions, fines and reputation damage.
Permanent Establishment
Employees working abroad can establish a permanent establishment through their activities in the target country and thus trigger a chain of financial and administrative consequences for companies.
The consequences of a violation may vary depending on the situation, but each establishment entails a significant administrative burden. In addition to registration, profit allocation and filing of the corporate income tax return, income tax obligations usually also arise.
Compliance Check for Trips to France
Do you need a simple, automated compliance solution for employee travel? Get to know premote!
Informieren Sie sich über Vorgaben weiterer Länder
Passende Lösungen für Travel Compliance
A1 Certificates & CoCs
Straight to the travelers' inbox, without further admin effort.
Posted Workers Directive
PWD notifications in real time, for all EU/EEA countries.
Business Travel Compliance
Identify risks in travel compliance management at an early stage.