Paid time off

Paid Time Off in France

France mandates a minimum of 25 working days of paid annual leave per employee, equivalent to five weeks. This entitlement accrues at a rate of 2.5 working days per month of actual work or equivalent period. The regulation applies to all employees under an employment contract, regardless of sector or company size.

Paid leave in France is governed by the French Labour Code (Code du travail), specifically Articles L3141-1 through L3144-5. The Ministry of Economy (Ministère de l'Économie) provides official guidance on implementation and compliance.

French law distinguishes between working days and calendar days when calculating leave entitlements. The 25-day minimum refers to working days, which typically excludes weekends and public holidays. Employers must track accrual monthly and ensure employees can take their leave within the calendar year or carry forward unused days under specific conditions. Carryover is generally limited to six days into the following year, though collective agreements may provide more generous terms.

Employers are required to maintain detailed records of leave taken and accrued for each employee. Payment for unused leave must be provided upon termination of employment, calculated at the employee's regular wage rate. Employers cannot unilaterally deny leave requests except in cases of operational necessity, which must be documented.

Payroll teams must ensure leave accrual is calculated correctly each month, that leave requests are processed in compliance with notice periods (typically two weeks), and that final settlements include all accrued but untaken leave. Failure to provide statutory leave entitlements can result in significant penalties and back-pay obligations.