Answer ... Pursuant to Articles L3231-1 and following and Articles R3231-1 and following of the Labour Code, there is a national minimum wage per hour: the ‘salaire minimum interprofesionnel de croissance’ (SMIC).

The SMIC is:

• applicable for employees over 18 years old;
• applicable to nearly all private sector workers, except some specific categories of workers, such as commission-based sales representatives; and
• reassessed by the government annually.

As of 1 January 2021, the hourly minimum wage is €10.25 (ie, a gross monthly salary of about €1,554,58 for full-time contracts).

Base salary, bonuses and other benefits in kind must be taken into consideration to check that the employee’s wage is at least equivalent to the SMIC.

Nevertheless, pursuant to Article L2254-1 of the Labour Code, collective bargaining agreements can provide for a more favourable minimum wage.

Answer ... All hours worked over the ‘legal work time’ (ie, in principle, above 35 hours per week) are overtime. Pursuant to Article L3121-28 of the Labour Code, overtime must be either paid or compensated by equivalent periods of paid rest.

Pursuant to Article L3121-33 of the Labour Code, a collective bargaining agreement at the company, local or branch level can provide the appropriate overtime rate for overtime. This rate may not be less than 10%.

In absence of a CBA, the overtime rate is fixed at:

• 25% from the 36th hour to the 43rd hour; and
• 50% from the 44th hour.

In lieu of compensating the employee in wage premiums, the employer may choose to offer the employee an additional rest period within the following pay period, pro-rated to the extent of the pay premiums.

There is an annual overtime threshold of 220 hours. An employee who works overtime above this threshold in a calendar year should be offered rest or compensation at an additional 100%.

Answer ... Pursuant to Articles L3141-3 to L3141-12, D3141-3 and R3141-4 of the Labour Code, for an entire year, employees are entitled to 30 working days (Monday to Saturday) or 25 weekdays (Monday to Friday) of paid vacation.

Employees accrue paid leave of 2.5 working days per month on effective work for the same employer. Both work and other periods considered equivalent to effective work (eg, paid vacation, maternity or paternity leave, occupational disease leave) are taken into consideration for the purposes of leave accrual.

Unless provided otherwise in the collective bargaining agreement, paid vacation days are accrued during a reference period from 1 June to 31 May.

In addition to the statutory rules, many collective bargaining agreements grant additional days of paid vacation (eg, family-related leave).

Answer ... Under French law, in case of illness, a combination of two mechanisms ensures a legal guarantee of resources for the employee.

First, the employee is entitled to social security payments. These are equal to 50% of the employee’s daily income (or 60% to 80% in case of occupational diseases). They are guaranteed by Social Security for up to three years.

In addition, the employer must supplement the social security payments.

The following conditions must be fulfilled by the employee:

• having at least one year of employment as of the first day of absence;
• justifying the absence to the employer within 48 hours by producing a medical certificate, unless the employee was victim of terrorist actions;
• being covered by the social security scheme; and
• receiving medical care in the EU territory or a member state of the European Economic Area.

Subject to these conditions, the supplementary compensation paid by the employer begins after a seven-day waiting period (except in the case of occupational illnesses), and ensures that the employee receives:

• 90% of his or her gross salary for the first 30 days of sick leave; and
• 66% of his or her gross salary from the 31st to the 60th day.

This may be extended up to a total of 90 days, depending on length of service.

Collective bargaining agreements generally provide for additional favourable terms (eg, remit payments such that the employee receives 100% of his or her gross salary; removal of the seven-day waiting period).

Answer ... In principle, the statutory age to apply for a retirement pension is 62 for people born in or after 1955. In some specific cases, it is possible to retire before that age – for example, in case of a long career or a disability, or for people born before 1955.

To be eligible for full retirement, the employee must have:

• worked as an employee for between 166 and 172 quarters, depending on his or her birth date; or
• reached the age of 67 for people born in or after 1956 (for people born before this date, the statutory age for full retirement is set out below).

Thus, an employee may wish to work until he or she is eligible for full retirement and is not required to retire when he or she reaches the statutory retirement age of 62.

In any case, pursuant to Article L1237-5 of the Labour Code, employers may force the retirement of employees who have reached the age of 70 or older. For employees below the age of 70, to the extent that they have reached the statutory age to apply for full retirement (ie, 67 for people born in or after 1956), employers may only ask them whether they want to leave the company and benefit from retirement, following a specific process.