Required Leave-Related Information During Payroll Implementation in France

Here is the leave-related information we will be asking you during the “2. Customer Information Collection” stage.

In the Netherlands, statutory leave is regulated by the Uitvoeringsinstituut Werknemersverzekeringen – UWV (Employee Insurance Agency).

Other types of leave are specified in your collectieve arbeidsovereenkomst – CAO (collective labor agreement) or arbeidsovereenkomst (employment contract) and are regulated by employers.

1) Annual Leave 

• How many annual leave days are employees entitled to per annum?

  • Statutory guideline: Both full-time and part-time are entitled to 2.5 working days per month of actual work. Companies can choose to provide more. Employees acquire 2.5 working days of paid vacation for each month of actual work for the same employer (article L3141-3 of the French Labor Code). This works out at 2.08 days per month of actual work, if the company's calculations are based on working days.

  💻 Visit the official website here to read more about paid leave for employees in the private sector.

• Should leave accrual be pro-rated if an employee starts in the middle of a pay period?

• Do employees accrue annual leave while on maternity/paternity leave?

• Do employees accrue annual leave while on sick leave?

• What happens if an employee uses all of their annual leave?

  • e.g. If an employee leaves the company with a negative balance of days or hours, these will be deducted from their final payslip.

• What is your vacation reference period?

  • The legal period = 01/06/N - 31/05/N+1
  • Calendar year = January-December

• Do you allow carryover/cumulation of CP from one year to the following year?

• Do you give additional paid leave to employees? If so, what are the rules and conditions?

2) Subrogation for absences

• Is the company applying Subrogation for absences? If yes, specify the absences where Subrogation for absences applies
• Salary subrogation allows the employer to directly receive the daily allowances owed to them by Health Insurance when an employee is ill and the company maintains their salary. This depends on the terms of employment contracts, collective bargaining agreements, and insurance policies.
• Daily Social Security indemnities (IJSS) will be managed by the employer.

i) For employees: IJSS Net will be processed through payroll, and No CPAM payment to be done directly to the employee.

ii) For employers: Employers will receive the IJSS payment by the CPAM directly.

Remote will make the CPAM declaration for indemnities called “Attestation de salaire”.

3) Reduction of work time (RTT) days

• Do you apply carry-over when there are days still available by the end of the taken period?

  • Applicable to employees with a fixed-day contract.

  💻 Visit the official website here to read more about the flat rate agreement.

4) Solidarity days

• Is your solidarity day on Whit Monday or another public holiday?

  • Employees are required to work on Whit Monday, with the income generated going towards funding services for the elderly and disabled.

  💻 Visit the official website here to read more about Solidarity Day.

5) Overtime

• If you allow overtime, please provide more details on the overtime policy.

  • Employees can work overtime at the employer's request. This overtime work entitles employees to additional pay or, under certain conditions, time off in lieu (on the overtime threshold).

  💻 Visit the official website here to read more about overtime.

6) Maternity Leave, Child Care and Parental Leave

• Do you pay full salary to the employee?

  • During maternity leave, employees receive a portion of their salary from social security, up to the social security ceiling. However, full salary is often guaranteed by many collective agreements.

  💻 Visit the official website here to read more about overtime.

• Do you pay full salary to the employee?

  • During maternity/paternity leave, social security covers part of the salary up to the social security ceiling. However, many collective bargaining agreements guarantee continued payment of wages.

  💻 Visit the official website here to read more about overtime.

• Do you have some employees in full-time parental leave?

  • Parental leave is initially granted for a maximum of 1 year and may be extended under certain conditions. During this leave, the employee's salary is not paid by the employer for the period not worked, unless otherwise stipulated by a collective bargaining agreement.

  💻 Visit the official website here to read more about overtime.

6) Sick Leave

• Do you provide additional sick leave compensation? If so, please provide the information.
  • Sickness indemnities are available from the Social Security office to all employees from the fourth day of absence due to sickness. However, after one year's service, many collective bargaining agreements guarantee continued payment of wages from the first day of illness.

7) Sick child leave

• Do you give extra days for a sick child? If so, how many and are they paid?
  • Employees can take leave if their child, who must be under 16, is ill or has an accident. Employees must be responsible for the child's care.
  • The legal maximum duration of sick leave is 3 days per year. CBA may provide for a longer period of sick leave.
  • Employees are not paid during sick child leave. However, the applicable collective bargaining agreement (CBA), company, or establishment agreement may provide for remuneration during the employee’s leave.

8) Marriage or civil union (PACS) leave

• Do you give extra days for marriage/pacs? If so, how many and are they paid?
  • Leave for marriage or civil union (PACS) is 4 working days, paid. A longer period may be provided for by a collective bargaining agreement (CBA).

9) Child's wedding leave

• Do you give extra days for a child marriage? If so, how many and are they paid?
  • Leave for a child's wedding is 1 paid working day. A longer period may be provided for by a collective bargaining agreement (CBA).

11) Bereavement leave

• Do you give extra days for bereavement? If so, how many and are they paid?
  • The CBA specifies the number of days of absence to which you are entitled in the event of the death of a family member. In the absence of provisions, you are entitled to a minimum number of days. The number of days varies according to your relationship to the deceased. Your days off are fully paid.

12) Sabbatical leave

• Do you allow more time? Under what conditions?

  • Employees wishing to take sabbatical leave must meet certain conditions. The duration of the leave varies from a minimum of 6 months to a maximum of 11 months. CBA or company or branch agreements may provide different durations.

  💻 Visit the official website here to read more about sabbatical leave.

13) Therapeutic part-time work

• Do you have any therapeutic part-time employees?

  • Employees working part-time on a therapeutic basis are paid proportionally. They also receive daily allowances from the Social Security system. Except in exceptional cases, the total amount received must not exceed the salary the employee would have received on a full-time basis.

  💻 Visit the official website here to read more about therapeutic part-time.

13) Therapeutic part-time work

• Do you give extra days off? If so, how many for year? Under what conditions?
  • France has 11 public holidays legally defined by the Labor Code, with an exception of Alsace-Moselle, which is governed by local law.