Legal advices for international companies.
Payroll refers to the amounts a company pays to its employees for each pay period. Before running payroll in France, employers must collect the necessary information, including any applicable income tax withholding exemptions.
As an Employer of Record, Freeteam delivers payroll services to its employees in France. We process timesheets and invoices, calculate all applicable deductions, and ensure salaries are paid accurately and on time.
Payroll in France is closely linked to the national social security system, which is mandatory. Through social contributions, employees gain access to public social insurance covering healthcare (including maternity, disability and death), family benefits, retirement pensions, housing support, and protection against workplace accidents and occupational illness.
Freeteam handles all tax payments and social security contributions on your behalf. The process is straightforward: our administrative management fee is deducted first, then the remaining amount is subject to income tax and social security contributions. What remains is paid as the employee’s salary.
The net salary corresponds to the amount remaining after taxes and social security contributions are deducted from the invoiced amount submitted to the client.
Because consultants are employees of Freeteam, their net salary is calculated based on the invoiced amount or the daily rate agreed with the client.
To calculate the salary, Freeteam first deducts an administrative service fee, generally ranging from 10% to 3%, depending on monthly turnover. The remaining amount is then subject to income tax and social security deductions. The final payment is the net salary after all deductions.
When applicable, approved professional expenses can also be reimbursed or invoiced separately.
Each employee receives a payslip issued by Freeteam. This document details the gross salary, net salary, employer and employee social contributions, complementary pension contributions, and any deductible expenses.
We are responsible for calculating and declaring all mandatory contributions, including social security, unemployment insurance and retirement schemes. In practice, Freeteam acts as both payroll manager and administrative employer.
In France, social security contributions apply to employment income and are shared between employers and employees.
Freeteam manages all contributions related to unemployment insurance, retirement schemes and social security. As a result, consultants working through Freeteam benefit from full access to French social protection, including healthcare coverage, retirement rights and unemployment benefits.
