| Rate Type | Hours/Week | Hourly Rate | Annual Amount |
|---|---|---|---|
| Normal (35h) | 35 | 15,00 € | 24 150,00 € |
| +25% Rate | 4 | 18,75 € | 3 450,00 € |
How is overtime paid in France?
Overtime beyond the legal 35 hours per week is paid at +25% for the first 8 hours (hours 36-43) and +50% for any hours beyond that (hours 44+). Collective agreements may set different rates but never below 10%.
What is the €7,500 overtime tax exemption?
Since 2019, the first €7,500 of overtime pay per year is exempt from income tax. This means if your overtime earnings are under €7,500, you pay no income tax on them (but social contributions still apply at reduced rates).
What is the maximum overtime per week?
The maximum working time in France is 48 hours per week (or 44 hours average over 12 weeks). This means a maximum of 13 overtime hours per week. The annual overtime contingent is typically 220 hours.
Compliance: This calculator uses official French tax rates for 2025. Results are indicative — for complex situations, consult a tax professional.
How overtime is calculated, paid, and taxed under French labour law
How are overtime hours calculated?
Overtime starts after 35 hours per week (the legal working time). The first 8 overtime hours (36th to 43rd) are paid at 125% of your normal hourly rate. From the 44th hour, the rate increases to 150%. A collective agreement (convention collective) may set different rates, but never below 110%. On a €15/hour rate, overtime pays €18.75/hour (125%) or €22.50/hour (150%).
Is overtime pay tax-free?
Overtime pay is exempt from income tax up to €7,500 net per year. This means many workers pay no income tax at all on their overtime. However, social charges (cotisations salariales) still apply, though at a reduced rate — the employee contribution on overtime is reduced by 11.31%. Above €7,500, the excess is taxed as normal income.
What is the contingent annuel?
The contingent annuel is the annual overtime quota — 220 hours per year per employee by default (unless a collective agreement sets a different limit). Hours within the contingent require only the normal overtime premium. Hours beyond the contingent also trigger a contrepartie obligatoire en repos (mandatory compensatory rest) of 50% to 100% of overtime hours.
Can overtime be replaced by time off?
Yes. A collective agreement or company agreement can replace overtime pay with repos compensateur de remplacement (compensatory time off). Each overtime hour at 125% gives 1 hour 15 minutes of rest. Each hour at 150% gives 1 hour 30 minutes. If your company uses this system, you do not receive extra pay but get equivalent time off instead.
What is the forfait jours for cadres?
Cadres (executives) with significant autonomy can work on a forfait jours — they work up to 218 days per year regardless of daily hours. There is no overtime pay because hours are not tracked. Instead, they get RTT days (Réduction du Temps de Travail) — typically 8-12 extra days off per year. Their annual salary is set for the 218-day period.
What are your rights if your employer refuses to pay overtime?
Unpaid overtime is a violation of French labour law. Keep records of your actual hours (emails, badge-in times, task logs). You can file a complaint with the inspection du travail (labour inspectorate) or bring a claim before the Conseil de Prud'hommes (employment tribunal). The employer risks a fine of €750 per unpaid overtime hour and must pay back-dated overtime with interest.
DGFiP-Aligned: Based on 2025 DGFiP rates and thresholds. For personal advice, speak to a qualified expert-comptable (chartered accountant).
Disclaimer: This calculator provides estimates based on current French tax rates and thresholds for the 2025 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified tax adviser before making financial decisions. Read our terms
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