Doing Business in France - RSM International

3.5 Working hours
Working hours are to be negotiated within the company.
3.5.1 35-hour week: greater flexibility since 2003
Statutory working hours in France are 35 hours worked per week. These hours serve
as the basic reference, beyond which overtime is calculated. Overtime hours (heures
supplémentaires) worked in excess of statutory working hours are paid to employees
at 25% more than regular pay (for the first 8 hours, then 50% more) in all companies
as from October 1, 2007 (except where a collective agreement provides for a lower
rate, which may not in any case be less than 10%).
3.5.2 Major reductions in social security contributions
Companies of all sizes and in all industries have been entitled to reductions in social
security contributions on low wages since 2003. The reductions are calculated
according to the hourly wage rate per employee and per month. They can amount to
26% of gross wages for an employee earning the statutory minimum wage (SMIC).
Average employer contributions for employees earning the minimum wage are
between 17 and 19%, depending on the size of the business.
3.5.3 Paid leave
Employees in France are entitled to five weeks of paid leave. The employer can refuse
to let an employee take paid leave if the workload it is too great. However, employers
must let employees take at least four weeks of paid leave between May 1 and October
31. In addition to paid vacation, there are 10 legal holidays and personal leave days
(marriages, births, deaths).
3.5.4 Without special dispensation, Sunday is a day off
Employees must be given a weekly day of rest lasting at least 24 hours on Sunday.
However, there are many exceptions to the Sunday rule. Extra compensation is paid
to employees who work on Sunday and they are still entitled to a weekly day of rest.
18 | DOING BUSINESS IN FRANCE