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WORKING IN FRANCE

The rules on working from home in France

Working from home is increasingly common in France and Paris residents are being urged to consider it during the Olympics - so what rules and protections are in place for employees and employers?

A man working at a computer in his home office
A man works at a computer in his home office. (Photo by Ina FASSBENDER / AFP)

The pros and cons of homeworking were thrown into sharp relief during the Covid-19 pandemic – and it seems there are more pros than cons for many employees, who avoid having to commute to work one or more times per week.

For employers, the advantages are sometimes less clear, if articles about the benefits of going into the office are accurate. However, the fashion in France seems to be for a form of hybrid working, with those workers able to do so spending part of the week in the office and the rest working remotely.

Meanwhile some people just do it as needed – for example to avoid transport disruption during a strike or during the Paris Olympics for people who work in areas close to Games venues.

If you do want to work remotely in France – or if your employer has asked you to – are as follows:

Negotiate

Private sector employees can negotiate an agreement to work remotely full- or part-time. If you ask to work from home for any number of days per week on a long-term basis, your boss has the right to refuse, but must give a reason. 

Your boss can also ask you to work from home. In normal circumstances, you can refuse and don’t have to provide a reason. However, in the event of exceptional circumstances (such as, for example, a pandemic), remote working may be imposed on employees without their agreement.

Either way, it’s considered sensible to have the agreement down in writing so that everyone knows where they stand. It also means that no one will get shouted at during any health and safety inspection.

It’s a good idea to check any conventions collectifs – collective agreements – that exist in your profession or workplace. They may well have covered remote working already, so it is well worth checking out what this covers before beginning negotiations – as well as working time, the agreements may also cover things like whether your company will buy you a special chair and whether you can put in an expenses claim for extra electricity used on your work-from-home days.

The remote-working rules for public sector workers are different and slightly more complex.

Contract conditions

Assuming you are not a self-employed contractor, you remain an employee of the company with the same rights and responsibilities you have when working in the office. But if you switch to home-working permanently, your employers must provide written conditions of your working practices.

Among these must be a protocol for working hours and workflow regulation.

Employer and employee must also agree – before you start remote working – times when your boss can contact you at home, in order to preserve your right to a private life. This will usually be during office hours, obviously. But it also means your boss can’t assume you’ll be tied to your desk permanently just because you don’t have a commute.

READ ALSO URSSAF: What is it, how it works, and how it affects you

In all other aspects, the employee is under the same obligations as if they worked in the office full-time. You must respect your employer’s instructions, working hours and rules on using office equipment or systems.

Work equipment

Speaking of which… when an employee is working from home, the employer must provide, install and maintain any necessary equipment.

If the employed remote worker uses their own equipment, the employer has to ensure it is appropriate for the job and is maintained. Be aware, self-employed contractors, such as remote-working freelances, will often be expected to have and use their own equipment.

For employees who work from home, however, setting up home-working should not entail any personal additional costs. Employers must supply and maintain equipment that you reasonably need. How that equipment is supplied – whether it’s direct from the employer, or by reimbursement of the cost of setting up a work-station at home, can be decided on a case-by-case basis.

Rules on the use of company equipment at home – including, for example, limits on personal use – will likely remain the same as those in the office, but you should get this in writing before you start any shifts at home.

READ ALSO Micro-entrepreneur: How to set up as a small business in France

Allowances and expenses

Working from home will mean that personal electricity bills rise as workers use their own electricity for lights, coffee machines/kettles and computers.

Any fixed expenses – such as stationary, phone calls, printer cartridges, for example – can be claimed back from your employer on the production of receipts.

You are also entitled to ask your employer to share some of the cost of utilities like electricity, internet and heating.

If you work in a job where you receive restaurant vouchers, these cannot be withdrawn if you switch to home-working.

Data protection

The employer has an obligation to protect any customer and company data used and processed by its employees, including remote workers, whether the worker uses the employer’s equipment or their own.

Health and safety

If you are working at home, your residence becomes your workplace for that day, with all that implies legally. For example, if you fall down your own stairs on a day you are working from home, that could count as a workplace accident and your employer could be liable.

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WORKING IN FRANCE

Essential French vocab for self-employed people in France

These are some of the most important terms and acronyms you should learn if you’re planning to work for yourself in France.

Essential French vocab for self-employed people in France

Being self-employed in France comes with its fair share of paperwork and bureaucracy, not to mention confusing vocabulary terms that foreigners might be confused by. 

Here are some of the words you might come across if you work for yourself in France;

Business type

Micro-entrepreneur

The official new term for auto-entrepreneur – which is often still used and is pretty interchangeable with the new formal term – and is basically equivalent to ‘sole trader’. This is the simplest form of legal business set-up for a self-employed person in France.

READ ALSO Micro-entrepreneur: How to set up as a small business in France

It operates a simplified structure for taxes and employment rules, and if you go over a maximum earning threshold for your business type, you can re-register.

It’s not the only type of business set-up open to sole traders. Others include…

Entrepreneur Individuel à Responsabilité Limitée (EIRL)

An individual entrepreneur with limited responsibility, where the company is managed by the individual. 

It follows the same scheme as the ‘Entreprise individuelle’ in terms of social contributions and tax. However, there is a possibility with this structure to opt into Corporate Tax. This may seem like a bizarre idea, to pay more tax, but if Corporate Tax is paid, the director’s salary is then deductible from the taxable income of the business.

Entreprise Unipersonnelle à Responsabilité Limitée – EURL 

This means being a one-person company with limited responsibility. This is the creation of an actual company (SARL), but with a single shareholder and share capital.

An EURL has to be registered with the French Register of Commerce. The single shareholder’s responsibility is only equal to that of their contributions, but the manager of the company has criminal and civil liability for any errors committed during the years of their duties.

Société par Actions Simplifiée Unipersonnelle (SASU)

This is a simplified one-person joint stock option company (similar to an Ltd. in England and an LLC in the US). 

Business areas

Activité commerciale

If you own a shop, e-commerce, food stall, or gîtes, you are involved in an activité commerciale.

Activité artisanale

These are manual activities – from the building trade, crafts to hairdressers and beauticians. 

Activité Libérale

AKA Profession Libérale, or intellectual-based services, such as coaches, consultants, teachers, and programmers. 

READ MORE: France’s ‘entrepreneur visa’ and how to apply for it

Other important terms

Chiffre d’affaires

Think turnover, rather than revenue. This is important because, in French, ‘revenu’ is income from a business or (dread phrase incoming) side hustle and is very different for tax purposes.

Cotisations

Social contributions – cotisations are all social charges payable by employers and employees to finance the Social Security system, including the national housing assistance fund (fonds national d’aide au logement – FNAL), Family Allowance (CAF) and Pôle Emploi.

Les salariés doivent également payer deux contributions sociales qui sont la contribution sociale généralisée (CSG) et à la contribution au remboursement de la dette sociale (CRDS). Ces deux contributions sociales ont pour but de financer la protection sociale et combler la dette sociale. La CSG et la CRDS sont des impôts prélevés sur la rémunération des salariés.

READ MORE: Cotisations: Why you might get an unexpected French health bill

Cotisations are all collected by.. 

Urssaf

Unions de Recouvrement des Cotisations de Sécurité Sociale et d’Allocations Familiales – more usually known, because that’s a mouthful, by the acronym Urssaf – are the administrators who collect social security contributions that fund a large part of France’s labyrinthine social security system, including, notably, health insurance.

READ ALSO URSSAF: What is it, how it works, and how it affects you

Siren

The nine-digit Siren is your business ID number. You’ll get one of these when you register your business, along with a 14-digit …

Siret

This acronym stands for Système d’Identification du Répertoire des Établissements. 

This number is, basically, your business ID, plus five more digits that are specific to the location of the establishment. If you change address, you need a new Siret. It should appear on all company invoices – and also on any payslips.

READ MORE: What is a SIRET number and why is it crucial when hiring French tradesmen?

TVA

See TVA, think VAT. It stands for Taxe sur la Valeur Ajoutée, which is French for Value Added Tax. Above certain turnover, businesses have to start collecting TVA, and can also claim back TVA.

Compte Personnel de Formation (CPF)

All employees in France are able to access money each year for free professional training (€800 for unskilled workers, €500 for full-time, skilled workers). The money can also be ‘carried forward’ so if you don’t use it one year, you will have €1,000 to spend the following year.

It’s also available to self-employed people – who pay into the fund as part of their social charges and cotisations.

The money can be for all sorts of professional development or entrepreneurship courses, but of particular use to foreigners it can also be used for driving lessons or French-language lessons.

READ ALSO Mon CPF: What changes with France’s €500-a-year training budget

Contribution Fonciere des Entreprises (CFE)

This is a local tax payable by any company or self-employed person earning more than €5,000 per year, even if they conduct their business at home, at the kitchen table. This one is due every December.

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