France: Pay and benefits
Original and updating author: Mark Carley
Summary
- Employees' pay must respect the national minimum wage and legislation that bans the use of indexation. (See Pay and the employment contract)
- Payslips must be provided to employees and contain certain information. (See Payment of wages)
- Employers must deduct income tax and social security and related contributions from pay, and may make certain other deductions. (See Deductions)
- Employers must ensure equal pay for equal work or work of equal value for female and male employees. (See Equal pay)
- The statutory national minimum wage covers all categories of adult employee and all sectors. (See National minimum wage)
- Employers must make certain pension contributions for employees. (See Pensions)
- Employers are (from 1 January 2019) obliged to deduct income tax at source from employees' pay. (See Income tax and social security)
- There are various rules regarding pay for employees absent from work due to sickness. (See Sick pay)
- Companies with 50 or more employees must operate a "participation in results" profit-sharing scheme. (See Employee financial participation)
- Employers may, under certain conditions, pay employees a "value-sharing bonus", free of all or most social security contributions and, in some cases, income tax. (See Value-sharing bonuses)
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