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Reader Question: When does the working day start and end for French employees?

France has strict employment rules - but does that extend to when you can clock on and off? And is it really true that French workers spend most of their time either on holiday or on their lunch break?

Reader Question: When does the working day start and end for French employees?
Commuters wait for the train in the Gare de l'Est metro station in Paris, on March 7, 2023, as fresh strikes and protests are planned against the government's controversial pensions reform. - Unions have vowed to bring the country to a standstill over the proposed changes, which include raising the retirement age from 62 to 64 and increasing the number of years workers have to make contributions for a full pension. (Photo by Christophe ARCHAMBAULT / AFP)

Much is made of France being a workers’ utopia, with strong unions, short working weeks, a low retirement age, and plenty of holidays.

The truth, as it always is, is not entirely per the brochure. Yes, the unions are strong. And, yes, the retirement age is – currently – lower than many other countries – the government’s efforts to raise it to 64 is the reason for the current wave of strikes and protests.

But other tales, such as the one about managers not being allowed to email their staff out of hours, should be taken with a pinch of salt. (Looking at this one specifically – that the rule actually says that there’s nothing to stop bosses emailing their team at any time of day – but they cannot discriminate against staff who don’t respond to an email sent outside their usual working hours).

READ ALSO France gives workers ‘right to disconnect’ from work email

So what do working hours rules really say?

35-hour week – Let’s start with the 35-hour week. Officially, the legal working week is set at 35 hours. This is not the maximum amount of time a person can work, but is the reference number for calculating overtime, or part-time job hours.

People who benefit from the 35-hour week might work longer (the typical working week for office employees is 40 hours) but they are entitled to time back in lieu – known as RTT days – for every hour they work over that 35-hour mark.

However, it’s important to note that there are quite a lot of exceptions to the rule – certain professions are not covered by it (journalists for example – yes, obviously we checked that) and anyone who is at middle-manager level or above is also not covered. 

Here’s a more detailed look at how the 35-hour week really works

Working hours – For the actual hours that people work, obviously, a lot depends on the type of work people do – bar and restaurant staff and shop workers have different hours to those in an office environment, for example.

Police, hospital staff, and emergency services and factory workers are often on shift work, just as they are in every country and most cities will have a Noctilien (night bus) service which is designed with the needs of shift workers in mind.

But, for office workers, the standard working week is Monday to Friday, with starting times, depending on where you’re located usually running between 8.30am and 9.30am; and the working day ends at between 5.30pm and 6.30pm.

It is not uncommon, however, to see some office workers – more usually managers, who have flexibility on their working time – leaving the office as late as 8pm. 

Importantly, employees are obliged to take a lunch break – al desko dining is not permitted in French offices. These are usually between 45 minutes and an hour long – to allow time for a two-course meal at a nearby restaurant, if necessary.

There are some shops and offices, especially government offices, that close completely between 12 noon and 2pm, to allow workers to go for lunch. If that is the case, they will usually stay open until 6pm. Shops typically stay open until 7pm as do other businesses such as hairdressers.

Holidays – workers are of course also entitled to annual leave (plus they may get time off for personal reasons such as maternity and paternity leave, bereavement, getting married and sick days).

The standard holiday allowance in France is 25 days a year, generous but in line with European averages. If you’ve ever wondered how people manage to take the whole of the month of August off, plus time at Christmas it’s usually because they benefit from those RTT days (time off in lieu for 35-hour working week) and have saved up their extra hours to add onto their summer holiday.

There are also public holidays – 11 per year or 13 if you live in Alsace-Lorraine – and while not everyone gets the day off (shops tend to open on most public holidays, especially in big cities) employees would normally get extra pay or time off in lieu for working on a public holiday.

READ ALSO These are the days off that workers are entitled to in France

Strikes – another reason a French employee might not be at work is if they are on strike. While it’s true that the French do strike quite a lot, they also forego their salary for days when they’re on strike, so having a ‘day off’ for a strike is not quite as good as it sounds.

Self-employed – The above rules apply to salaried employees, while those who are self-employed are of course free to work as long as they like (within certain safety and sector-specific limits).

There were around 3.3 million people in 2021 who were self-employed and this often includes those work in a family business such as a local bouangerie or café.

There are some rules that cover certain sectors, however – for example boulangeries are legally obliged to close at least one day a week, a rule intended to give their hard-working staff (working those baguette ovens is a hot and sweaty task) a break. If you’re in a city, you’ll likely find that boulangeries within a certain area operate an informal rota system so that there is always at least one open on each day.

Lies, damned lies and statistics – Finally, a note about international comparisons – a lot of these are based on a fairly blunt formula of taking the total population of a country – including children, pensioners and the unemployed – and dividing it by the total number of hours worked in that country.

This means that countries like France which have a low retirement age and a long life expectancy (and therefore a lot of pensioners) come out poorly in terms of hours worked. France also has an unemployment rate higher than the European average, which skews their figures.

Perhaps a more useful figure to look at is the productivity of those who do work, and in those comparisons France tends to come out well, having among the most productive workers in Europe.

It may be that it’s not a coincidence that workers who have regular holidays and a proper break for lunch are highly productive when they’re at work?

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TAXES

‘A €70k tax bill arrived out of the blue’ – How accountant errors impact foreigners in France

The French tax system is a complicated one, especially if you're freelance or running your own business - but there is one extra element that can lead to foreigners in France getting a very unwelcome surprise, as one Australian in Paris discovered.

'A €70k tax bill arrived out of the blue' - How accountant errors impact foreigners in France

When Australian Marie set up as a freelancer in France she did the responsible thing and got an accountant who said they specialised in advising expats.

However repeated errors and neglect on the part of her accountant plus a lack of correct registration with URSSAF led to her receiving a bill out of the blue for an additional €70,000 in social charges – something that she is still making payments to clear more than two years later. 

She joins a long list of foreigners who feel let down by accountants who either make mistakes, fail to fully explain the French system or register people in incorrect regimes. 

Paris-based Marie told The Local: “The first firm I went to set me up as a SASU business (société par actions simplifiée unipersonnelle). I was set up as a business with myself as president and paid myself a salary – which they had recommended – but that put me on a really high rate of tax.

“I moved to a different firm after that and they moved me onto a SARL business status, which was better suited to my business, but they forgot to notify URSSAF of the change so I was being incorrectly billed for months.

“It was only because I had alerted them several times to the final demands I was receiving, over the course of two years, that this was rectified.

“They also made a mistake with my invoices, and put through invoices for work done in India for 40,000 rupees (about €400) as €40,000 which put me into a higher tax bracket. It was only much later that another accountant told me that all invoices – no matter what country they come from – must be in euros.

“For example, one month they just forwarded me a €20,000 bill for URSSAF contributions that I wasn’t expecting and simply asked how I wanted to pay it – like I had that kind of money just lying around.

“I’ve spoken to so many people who work as freelancers or set up small businesses in France and I seem to hear the same stories over and over again of accountants who don’t explain the system, don’t register people correctly and just make endless mistakes. It also seems impossible to make a complaint to an ombudsman when your accountant has comprehensively messed up.

“I’m still paying extra contributions to pay off URSSAF charges which the accountants didn’t inform me about.

“I went to two firms that specifically advertised themselves as having expertise with expats who do work in multiple countries, but neither of them seemed to know what they were doing.”

Marie’s story is thankfully an extreme case, but it’s true that many foreigners in France end up with unexpected bills due to unhelpful, poorly explained or simply incorrect advice from their accountants.

We’ve put together a list of tips to help people when setting up a business and choosing an accountant;

Setting up as a freelancer/ contractor/ small business

Understand different status options – France has several different regimes for people who are running a small business or working as a freelancer and your status can make a big difference. 

For many freelancers, the best option will be the micro-entrepreneur status (formerly known as auto-entrepreneur), as this is designed to be as simple as possible for people who are starting out their business. It has an upper earnings limit – €77,000 a year for services or working in a liberal profession such as journalism or €188,000 a year for commercial or property-related activity. However if you pass the threshold after a couple of years in business you can switch to another status without attracting a penalty.

READ ALSO How to set up as an micro-entrepreneur

Understand the difference between tax and social charges – For those in work, there are two kinds of income deductions – tax (impôts) and social charges (prélèvements sociaux). Many people just look at tax rates, but actually social charges are likely to make up the bulk of deductions from your earnings. For salaried employees, social charges are deducted at source in the same way as taxes but freelancers and the self-employed pay their charges through URSSAF.

Charges are billed either annually or quarterly but are usually based on the income you declared in previous years – so you can end up with an extra bill if you have had several months where you earned more than previously. This is particularly difficult for freelancers whose income tends to fluctuate and often end up getting extra bills from URSSAF. 

Understand how URSSAF works – URSSAF is, notoriously, among the trickiest government agencies in France to deal with and things tend to take a long time. It helps to spend a bit of time swotting up so you understand the outlines of the system and therefore have an idea of what to expect and when a mistake might have been made. 

Understand any other charges – if you are setting up as a business you need to fully understand both your personal and business tax liabilities, plus social charges so you can understand and budget for roughly how much you will be paying.

Ask the tax office – they can’t give you financial advice but if you have a question about how the tax system works or you are confused about a bill you have received, employees at the tax office can help you. You can either call the helpline or visit your local tax office in person – no appointment needed – and employees are often surprisingly friendly and helpful. They will even flag up if you are entitled to tax credits that you haven’t claimed.

7 tips for dealing with the French tax office

Finding an accountant

When finding an accountant, personal recommendations are often best – but this can be hard for new arrivals who don’t know many people.

Here are some tips on finding the right person;

Check their speciality – plenty of accountants advertise themselves as ‘expat specialists’ or simply as ‘English speaking’ but that doesn’t necessarily mean they have any expertise with the area that you need. If you’re working in more than one country, you need someone who understands the tax systems in both countries.

Hopefully this goes without saying, but also check that they are qualified and registered in France. Only a registered ‘expert-comptable‘ can help you file tax declarations for businesses – you can check that they are correctly registered HERE

READ ALSO How to find English-speaking accountants in France

Get multiple opinions – ‘shop around’ is generally good advice and this goes for accountants too. It’s definitely worth asking for several opinions about how to correctly register yourself and your businesses and what the best options are for you. As Marie’s experience shows, ending up with the wrong accountant can cost you money and cause you endless hassle, so it’s definitely worth taking some time to find the right person.

Be clear about your earnings – a lot of accountants, especially those who advertise as ‘expat services’ are used to dealing with high net worth individuals. If this isn’t the case for you, you need to be clear with them about what you expect to earn and ask them to tailor their advice accordingly. If they start recommending complicated arrangements to minimise your tax liability, ask them exactly how much you can expect to save and whether it’s worth the hassle – often it won’t be worth it if you’re a single individual earning a medium income.

Ask them to explain – the French tax and business registration system is complicated and as a foreigner it will be strange to you. It’s not unreasonable for you not to understand it and to need things spelled out to you. If an accountant is unable or unwilling to explain the tax or business registration system to a foreigner in simple terms then count that as a red flag.

Expat forums are unregulated – many foreigners in France turn to expat forums or Facebook pages to ask for help, but there is no system of regulation for these types of forums and just because a particular firm is recommended it doesn’t mean that it’s any good. It may just be run by a friend of the person who set up the site.

If possible, follow personal recommendations from people who you know.

And finally – check immigration rules. Accountants advise about money and tax law, but you do need to double check that anything they advise is compatible with your immigration status. For example, if you’re advised to set yourself up as a business to minimise tax but you’re in France on a visitor visa (which doesn’t allow you to work), this will create a conflict.

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