Key facts
- Setting up: collective agreement, failing that a charter after consulting the social and economic committee (CSE), failing that an agreement with the employee recorded by any means.
- Reasoned refusal: required for an employee whose job is eligible under the agreement or charter, and for a disabled worker or an employee who is a carer.
- Annual interview: each year, an interview on the remote worker's working conditions and workload remains compulsory (art. L.1222-10 of the Labour Code).
- 2026 allowance: exempt up to €2.70 a day (€59.40 a month) or €11 a month per weekly remote day; €3.30 a day if a sector or group agreement provides for it.
- Meal vouchers: due to a remote worker whose day includes a meal break, on the same terms as on site (Court of Cassation, 8 October 2025).
- Cross-border workers: 34 days a year outside Luxembourg, 40% with Switzerland; from 25% of activity in the country of residence, social security there, save under the framework agreement (under 50%).
How do you set up remote work in France?
Remote work (télétravail) is set up by a collective agreement or, failing that, by an employer charter drawn up after obtaining the opinion of the social and economic committee (CSE), the staff representative body. Without an agreement or charter, employer and employee can agree on it by any means: an email or a contract amendment is enough, provided you keep proof of it (art. L.1222-9 of the Labour Code).
The agreement or charter sets out at least:
- the conditions for moving to remote work and for returning to work without remote work;
- how the employee accepts these conditions;
- how working time is monitored or workload regulated;
- the time slots during which the employer can normally contact the employee;
- access to remote work for disabled workers, pregnant employees and employees who are carers.
An employer who refuses remote work to an employee whose job is eligible under the agreement or charter must give reasons. The same applies to a disabled worker and to an employee caring for a child, a parent or a relative. Conversely, an employee's refusal of a remote position is not grounds for terminating the contract. In exceptional circumstances, such as the threat of an epidemic, or in a case of force majeure, remote work can be imposed (art. L.1222-11).
The national cross-industry agreement (ANI) of 26 November 2020 on remote work, extended by order of 2 April 2021, also applies to employers within its scope. Finally, beware of websites announcing a ‘2025 remote work act’ or a ‘2026 decree’: as at 5 October 2026, Légifrance, the official legal database, shows no amendment to articles L.1222-9 to L.1222-11 since 2023.
What are the employer's obligations towards a remote worker?
A remote worker has the same rights as employees working on the premises, and article L.1222-10 of the Labour Code adds three obligations for the employer:
- inform the employee of any restrictions on the use of IT equipment and tools, and of the penalties for breaching them;
- give the employee priority for a job without remote work matching their qualifications, and inform them of available positions;
- hold an interview every year on their working conditions and workload.
This annual interview remains compulsory in 2026. Schedule it for every remote worker and keep a dated record that it took place and of the information provided.
Accidents, right to disconnect and monitoring
An accident at the place of remote work during working activity is presumed to be a workplace accident. An employer who disputes it must rebut that presumption: well-defined contact time slots in the agreement or charter then serve as a reference point.
The right to disconnect is part of the negotiation on quality of working life. Without an agreement, the employer draws up a charter after obtaining the CSE's opinion (art. L.2242-17, 7°, of the Labour Code).
To monitor activity, the CNIL (Commission nationale de l'informatique et des libertés, the French data protection authority) rules out, except in justified exceptional cases, continuous webcams, keystroke logging, permanent screen sharing and repeated requests for proof of presence (clicks, photos). The CNIL recommends management by objectives or regular activity reports instead. Any system for monitoring activity requires informing employees in advance, consulting the CSE and, if it poses a high risk to employees, a data protection impact assessment. For recording hours, see our page on time recording in France.
2026 remote work allowance: how much does URSSAF exempt?
In 2026, the flat-rate remote work allowance is exempt from social security contributions, without receipts, up to €2.70 per remote day capped at €59.40 a month, and up to €3.30 if a sector or group agreement provides for it. Remote work costs are business expenses: private premises used for work, furniture, IT equipment, internet connection, supplies. The employer can reimburse them at actual cost, against receipts, or pay a flat-rate allowance within the limits published by URSSAF (Union de recouvrement des cotisations de sécurité sociale et d'allocations familiales, the body that collects social security contributions). These limits are based on the order of 4 September 2025 on business expenses (art. 6), which repealed the order of 20 December 2002 on 7 September 2025.
| Allowance | Per remote day | Monthly flat rate |
|---|---|---|
| Not provided for by a collective agreement | €2.70, capped at €59.40 a month | €11 per weekly remote day |
| Provided for by a sector-wide collective agreement, an occupational or cross-industry agreement or a group agreement | €3.30, capped at €72.60 a month | €13.20 per weekly remote day |
Example: an employee works remotely 2 days a week, with no collective agreement on the allowance. The employer can pay €22 a month (2 × €11), or €2.70 per day actually worked remotely, i.e. €21.60 for 8 days in the month. If it pays more, the excess is exempt only if it proves the expenses were actually incurred.
- The remote work allowance cannot be combined with the allowance for using personal IT equipment (€55.20 a month in 2026).
- For the higher limits, URSSAF refers to sector-wide, occupational or cross-industry and group agreements; it does not mention company agreements.
- For income tax, the allowance paid by the employer is exempt.
Meal vouchers
A remote worker whose day includes a meal break is entitled to meal vouchers (titres-restaurant) on the same terms as colleagues on site. The Court of Cassation ruled so on 8 October 2025 (no. 24-12.373 and no. 24-10.566): the employer cannot refuse them on the sole ground of remote work, and back payments can be claimed over 3 years. In 2026, the employer's share is exempt up to €7.32 per voucher. Reimbursements are covered on our page on expense claims in France.
Cross-border workers: 34 days with Luxembourg, 40% with Switzerland
A cross-border worker living in France can work up to 34 days a year outside Luxembourg if employed there, or work remotely from France up to 40% of their time if employed in Switzerland, without changing the country that taxes their salary. Each tax treaty has its own rule.
| Country of employment | Rule | Text and effective date |
|---|---|---|
| Luxembourg | Up to 34 days a year worked in France or in a third country: the salary remains taxable in Luxembourg | Amendment of 7 November 2022, in force on 4 March 2025, applicable from 1 January 2023 |
| Switzerland | Remote work from France deemed carried out in Switzerland up to 40% of working time in the calendar year, including temporary assignments within a limit of 10 days | Amendment of 27 June 2023, in force on 24 July 2025, permanent regime since 1 January 2026 |
| Germany | Cross-border worker living in Alsace or Moselle, employed no more than 30 km from the border and returning home daily: taxed in France; working from home in the border zone does not remove this status; 45 days tolerated outside the zone or without returning | Mutual agreement of 16 February 2006 |
| Belgium | No allowance of days: outside the cross-border regime, the salary is taxed in proportion to the days worked in each country | Cross-border regime reserved for cross-border workers from before 2012, until 2033, with 30 days outside the border zone tolerated |
How are the 34 Luxembourg days counted?
- Any part of a day worked outside Luxembourg counts as a whole day.
- Professional training days count.
- Holidays, rest days, sick days and cases of force majeure do not count.
- The threshold is reduced pro rata for part-time work or an incomplete year, rounded down to a whole number.
- Overtime is taxable where it is worked.
Example: a cross-border worker employed in Luxembourg at 80% has 27 days (34 × 0.8 = 27.2, rounded down to 27). If they work 28, it is not only the extra days that switch: France taxes all their days worked outside Luxembourg, from the first. The employee must be able to prove their presence (mutual agreement of 16 July 2020): timesheets, assignment orders, tickets. The Luxembourg employer's side is covered on our page on remote work in Luxembourg.
Social security for cross-border workers: the 25% rule and the framework agreement
An employee who performs at least 25% of their working time or pay in their country of residence is covered by that country's social security (art. 13 of Regulation (EC) No 883/2004 and art. 14 of Regulation (EC) No 987/2009). For a full-time employee working 5 days a week, one remote day a week from the country of residence represents 20%; a second day takes it to 40%.
The European framework agreement on cross-border telework, in force since 1 July 2023, then allows the employee to remain covered in the employer's country if four conditions are met:
- remote work accounts for less than 50% of total working time;
- only two signatory states are involved, for example France and Luxembourg, Belgium, Germany or Switzerland;
- the employee has no other activity in their country of residence;
- the employer applies to the social security body of the country where it is established, which issues an A1 certificate; for a company established in France, this is URSSAF, or the MSA (Mutualité sociale agricole, the agricultural social security fund) for an agricultural employee.
This exemption lasts no more than 3 years and can be renewed on a new application. Without an A1 certificate, or from 50% remote work, the 25% rule applies. An employee working 100% remotely from another state is covered in that state. Outside the framework agreement, the employer can still request a case-by-case exception, in the employee's interest and with the agreement of the country of residence (art. 16 of Regulation No 883/2004). Check the list of signatories before each application: a state can withdraw from the agreement with 3 months' notice.
Common mistakes
- Trusting websites that announce a ‘2025 remote work act’ or a ‘2026 decree’: articles L.1222-9 to L.1222-11 have not changed since 2023.
- Applying the higher limits (€3.30, €72.60, €13.20) on the basis of a mere company agreement, which URSSAF does not mention.
- Paying the same employee both the remote work allowance and the personal IT equipment allowance: they cannot be combined.
- Withdrawing meal vouchers on remote days when the working day includes a meal break.
- Counting half a day outside Luxembourg as half a day, forgetting training days or not reducing the 34-day threshold for part-time work.
- Assuming the framework agreement applies without any step: it requires an application and an A1 certificate, and covers neither a third state nor 50% remote work or more.
Your checklist
- Choose the framework for remote work (agreement, charter after consulting the CSE or written individual agreement) and keep proof of it.
- Check that the agreement or charter contains the five mandatory items of article L.1222-9.
- Give reasons for every refusal to an eligible, disabled or carer employee, and file the reply.
- Schedule each remote worker's annual interview and provide the information on the use of IT tools.
- Set the allowance (actual cost or flat rate) within the 2026 limits, without combining it with the personal equipment allowance.
- Allocate meal vouchers from the actual schedule, remote days included.
- Keep a daily count, for each cross-border worker, of the days worked outside the country of employment.
- Apply for the framework agreement A1 certificate before remote work starts and track its 3-year expiry.
How Luxapps helps
FXP and MySafeBox track remote work day by day, from clocking in to payroll. In France, the tools are configured for the country and connected by API to your payroll software.
Real-time clocking on web and mobile, geofencing of work sites and declaration of remote work days.
FXP and MySafeBoxCounter of days worked outside the country of employment, per employee and per country of residence, with alerts before the tax thresholds (34 days for Luxembourg) and the social security thresholds (25%, framework agreement).
FXP and MySafeBoxApproved remote days feed the month's payroll variables, which are checked and approved before being sent to your payroll software.
FXP and MySafeBoxAmendments and charter signed electronically, distributed with acknowledgement of receipt and archived with AES-256 encryption.
FXP and MySafeBoxFrequently asked questions
Without a collective agreement on the allowance, URSSAF exempts up to €2.70 per remote day, capped at €59.40 a month, or €11 a month for one remote day a week. If a sector-wide collective agreement, an occupational or cross-industry agreement or a group agreement provides for it, the limits rise to €3.30 a day, €72.60 a month or €13.20 a month per weekly day. Above that, the employer must prove the expenses were actually incurred.
Yes, but it must give reasons when the job is eligible under the collective agreement or charter, and for a disabled worker or an employee who is a carer. A written, dated reply makes it possible to prove those reasons if the refusal is challenged.
Yes, if their remote working day includes a meal break, on the same terms as employees on site. The Court of Cassation ruled so on 8 October 2025: refusing vouchers on the sole ground of remote work exposes the employer to back payments over 3 years.
An accident at the place of remote work during working activity is presumed to be a workplace accident (art. L.1222-9 of the Labour Code). An employer who disputes it must rebut that presumption. The contact time slots set by the agreement or charter are a useful reference point.
A French resident employed in Luxembourg can work up to 34 days a year outside Luxembourg without their salary becoming taxable in France. Any part of a day counts as a day and the threshold is reduced pro rata for part-time work. Above it, all days worked outside Luxembourg become taxable in France, from the first.
Since the amendment that came into force on 24 July 2025, remote work from France is deemed carried out in Switzerland up to 40% of working time in the calendar year, including temporary assignments within a limit of 10 days. This regime has been permanent since 1 January 2026. For social security, the 25% rule and the framework agreement also apply with Switzerland.
Official sources
- Légifrance, Labour Code, articles L.1222-9 to L.1222-11 (remote work)
- Légifrance, order of 4 September 2025 on business expenses
- URSSAF, business expenses (remote work, personal equipment)
- URSSAF, benefits in kind (meal vouchers)
- CNIL, questions and answers on remote work
- Légifrance, decree no. 2025-382 of 28 April 2025 (France-Luxembourg amendment, 34 days)
- impots.gouv.fr, France-Luxembourg mutual agreement on counting the days
- Légifrance, decree no. 2025-838 of 21 August 2025 (France-Switzerland amendment, 40%)
- impots.gouv.fr, am I a cross-border worker? (Germany, Belgium)
- Cleiss, your employee works remotely in another European state (25% rule, framework agreement)
This guide sets out the general rules in force on 5 October 2026. It is not legal advice for your situation (collective agreement, sector, employee status).