HR guide 8 topics · updated 5 October 2026

HR guide France: your obligations as an employer in 2026

Labour Code, URSSAF, DSN, health insurance: what the law requires in 2026 on eight topics that keep HR busy, with recent case law and the tools to stay on top of them.

Key facts

  • Time recording: daily recording of hours is mandatory for employees outside a collective schedule (Article D.3171-8); since the ruling of 13 November 2025, failing to do so is also a breach of the duty of care.
  • Overtime: beyond 35 hours, a 25% premium for the first 8 hours then 50%, unless an agreement sets at least 10%; default annual quota of 220 hours.
  • Sickness: 3 waiting days for daily allowances; with 1 year of service, the employer tops up to 90% then 66.66% after 7 waiting days.
  • Paid leave: 2.5 working days a month, 30 a year; sick leave for a non-work illness also earns 2 days a month, up to 24 (law of 22 April 2024).
  • Company cars: since 1 February 2025, the flat-rate benefit in kind is 15% of the purchase cost including VAT or 50% of the annual lease cost, with a 70% reduction for electric cars.
  • Pay transparency: the directive was not transposed by 7 June 2026; bill no. 944 is before the Senate and the gender equality index is still due on 1 March.
HR guide · France

The eight topics.

Who is who

The bodies to know.

Ministry of Labour

Employment law, labour inspectorate, collective agreements, gender equality index.

Official website
URSSAF

Contributions, benefits in kind, business expenses, overtime exemptions.

Official website
Health insurance (Assurance maladie)

Sick notes, daily allowances, salary certificates and subrogation.

Official website
CNIL (data protection authority)

Time clocks, biometrics, geolocation and employee data.

Official website
Impots.gouv.fr (tax authority)

VAT, vehicle taxes, mileage scale.

Official website
Service-Public Entreprendre

Up-to-date practical guides for employers.

Official website
Our tools

How Luxapps helps.

FXP and MySafeBox are configured for French rules and connected by API to your payroll software, which produces the payslips and the DSN from the approved variables.

Record time every day Time recording

Clocking in on the web and mobile, weekly summary, overtime calculated and sent to payroll.

FXP and MySafeBox
Manage sick leave and continued pay Absence and sickness

Sick notes uploaded by the employee, tracking configured for waiting days and the employer top-up.

FXP and MySafeBox
Send payroll without re-keying Payroll variables

Hours, absences, expenses and benefits approved, then sent by API to your payroll software.

FXP
Cars and expenses Fleet and expense claims

Benefit in kind calculated with the national flat rates, VAT on private use calculated and re-invoiced, URSSAF limits configured.

FXP and MySafeBox
Prepare for pay transparency Gaps and reports

Job categories, gaps between women and men, justifications, action plans and ready-made reports.

FXP and MySafeBox

See the demo on your case

FAQ

Frequently asked questions.

No law requires a time clock as such, but daily recording and a weekly summary of hours are mandatory for employees who do not follow a collective schedule (Article D.3171-8). Since the ruling of 13 November 2025, failing to keep them is also a breach of the duty of care.

Without an agreement, with a 25% premium for the first 8 hours beyond 35 hours a week, then 50%. An agreement can set a rate of at least 10%. Beyond the quota of 220 hours, each hour also gives compulsory compensatory rest.

With 1 year of service, after 7 waiting days: 90% of gross pay for 30 days, then 66.66% for 30 days, each period extended by 10 days per 5 years of service.

Directive (EU) 2023/970 was not transposed before 7 June 2026. Bill no. 944, filed with the Senate on 10 September 2026, has not yet been examined. Companies with 50 or more employees must still publish their gender equality index by 1 March.

By API: FXP and MySafeBox are configured for French rules and send approved variables to your payroll software, which produces the payslips and the DSN. Mention your software during the demo and we will confirm the exchange.

Talk to an expert

Is this taking up your time? Our tools handle it.

A short, no-commitment call: tell us where you stand and we will show you, on your own case, how our tools keep this obligation in order without re-keying. Reply within 1 business day.

info@luxapps.lu+352 288 662 1