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Home / Tolley's Global Mobility: Employment Taxes (Europe) / France / 3. Payroll and particular aspects of employee remuneration / 3.2 French national minimum wage (SMIC)

3.2 French national minimum wage (SMIC)

3.2 French national minimum wage (SMIC) | France

France

The French National Minimum Wage is one of the highest in Europe. It is usually reviewed every January but it is legislated to increase automatically when the Consumer Price Index increases by 2% (Labour Code, Art L.3231–5). The current rates for 2024 are:

Age category	Wage before 1 January 2024	Wage from 1 Jaunary 2024
Adult	EUR 11.52/hour or EUR 1,747.20/month	EUR 11.65/hour or EUR 1,766.92/month
17/18 year olds	EUR

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3.7.3 Maternity pay

1.3.1 Monthly filings

8.2 Failure to pay over withheld amounts

6.1.1 EU social security agreement

5.4.4 Obligations for foreign employers where no PE is created

12. Checklist for employers

5.1 Employer registration

2.2.4 Contributions for employers of 20+ employees

3.1 Salary advances

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

2.3.2 Solidarity surcharge

3.3 Leave of absence

7.1 Per diems

1.1 Introduction: overview of the domestic payroll system

3.4 Severance pay

1.4.2 Employee leaving indemnity (TFR)

6.4.1 Split Year Relief – outbound employees

7.1 Commuting costs

9.3 National collective bargaining agreement (CCNL)