Employer of Record in France: the lending rules, cost and providers
EREditorial team · Updated 14 Oct 20268 min read20 providers compared22 sources
€8,303 employer cost a month before the EOR fee, €70,000 salaryNot all-in: what it leaves out is under the cost table.
≈42% employer contributions for 50+ staff, before any EOR fee
€299 a month: one provider's euro starting price, not a France quote
20 EOR providers covering France
French law has no separate regime for an Employer of Record and bans lending staff for profit as an operation's sole object, so a provider's set-up can fall under that ban. On a €70,000 salary, contributions add ≈42% before the fee.
Short answer
French law has no separate EOR regime; a fee-charging set-up is measured against the ban on for-profit labour lending.
A temporary worker covers a precise, temporary task, never a lasting post in the client's normal and permanent activity.
Salaried portage is for an expert who finds their own clients, on an occasional task, for up to 36 months.
Before any EOR fee, a €70,000 hire costs about €8,300 a month, counted for an employer with 50 or more staff.
French labour law has no separate regime for an employer of record, so the set-up is measured against the labour-lending rules. The Code bans any for-profit operation whose exclusive purpose is lending labour, so a provider that charges a fee for staff working under the client's direction can fall under that ban. The Code's exceptions each carry their own conditions. Temporary work covers a precise, temporary task and never a lasting post in the client's normal activity. Salaried portage is for an expert who finds their own clients, for an occasional task or expertise the client lacks, for up to 36 months. Lending that bills only salary, charges and expenses is non-profit and allowed, which rules out a fee.
What one hire costs
Monthly cost of an employee on €70,000 a year: the cost before the EOR fee.
Assumes: an employer with 50 or more staff (for an EOR, the provider's French entity), pay above 3× SMIC (about €65,600 a year) where the 2026 general reduction no longer applies; accident rate varies.
Cost before the EOR fee, a month€8,303
Gross salary€5,83370%
Employer contributions€2,46930%
Percentages are shares of the total, not of salary.
What one hire costs
Item
Rate
EUR / month
Gross salary
—
5,833
Health insurance (maladie, maternité, invalidité, décès)[11]
13%
758
Old-age insurance, capped part (vieillesse plafonnée)[12][13]
AGIRC-ARRCO technical balancing contribution (CET), due only above the PASS[16]
0.21%
12
Cost before the EOR fee
8,303
Plus the EOR fee, not in this total. Published fees per employee: €299 a month (one provider, EUR); US$99 to US$699 a month (17 providers, USD). We add a fee to the total only when at least 3 providers publish one in EUR, and we do not convert currencies.
Excludes the work-accident rate (notified to each employer by the Carsat), the versement mobilité (a local transport levy for employers with 11 or more staff, rate set by the local authority), the Apec levy for cadres (0.036% employer share, up to 4 times the PASS), any forfait social, disability-employment levy or supplementary apprenticeship levy, the employer's share (at least 50%) of the compulsory complementary health plan, and any death-and-disability cover set by a collective agreement. The PASS (annual social-security ceiling) is €48,060 in 2026; the AGIRC-ARRCO tranches run to 1 and 8 times it. The CET applies to the whole salary up to 8 times the PASS once pay exceeds the PASS. The PEEC is assessed on the previous year's payroll. Below 50 staff the FNAL is 0.10% up to the PASS and there is no PEEC; below 11 staff the training contribution is 0.55%. Pay below about 3 times the SMIC also earns the RGDU reduction, which these lines do not apply.
How an EOR works in France
French labour law has no separate regime for an employer of record, so the arrangement is measured against the rules on lending labour (prêt de main-d’oeuvre). They forbid lending labour for profit when lending is all an operation does, and exempt the Code’s temporary-work provisions.[1] A provider charging a fee while the employee works under your direction can fall under that ban.
Who does what when an EOR employs for you in France
Your company signs a service agreement with the EOR provider and pays it the salary, the employer contributions and a fee.
The EOR provider is the legal employer in France: it signs the employment contract and runs payroll, social contributions and benefits.
Your company and the EOR provider split duties by contract. In France, staff placed under your direction for a fee are what the ban on for-profit labour lending looks at, unless the set-up fits temporary work or salaried portage.
Your companyNo entity in France
Service agreementYou pay salary, contributions and a fee
EOR providerLegal employer in France
Employment contractPayroll, social contributions, benefits
EmployeeWorks in France
Duties split by contract
Your company and the EOR provider split duties by contract. In France, staff placed under your direction for a fee are what the ban on for-profit labour lending looks at, unless the set-up fits temporary work or salaried portage.
Non-profit lending is allowed only where the lender bills just the salaries, the social charges on them and reimbursed expenses,[1] with the employee’s agreement and a signed contract amendment.[2] A provider fee rules that route out. Salaried portage is a regime of its own: the portage company employs the worker,[7] who needs the expertise and autonomy to find their own clients.[8] The client may use it only for an occasional task outside its normal activity or for expertise it lacks,[9] for 36 months at most.[10]
EOR or your own employer account
In France the alternative to an EOR need not be a subsidiary. A company without an establishment in France may register with the Urssaf foreign firms service and then declare and pay contributions itself every month.[17] The payroll page lists the filings in order.
What changes is who stands as employer. With an EOR, the provider’s company holds the contract, its fee runs for each employee for as long as the arrangement lasts, and the lending rules above are the test the set-up has to pass. On your own account, your company is the employer, the person works for you directly and no lending takes place; the monthly declarations and payroll work replace the fee. The comparison for one hire sets the monthly employer cost of both side by side, with the published fees listed apart.
30 days[19]Stated in jours ouvrables, the Code's working-day count, not weekdays.
Maximum probation
4 months[20][21]For cadres; 2 months for workers and employees, 3 for supervisors and technicians. Renewable once where an extended branch agreement allows it, up to 4, 6 or 8 months in total.
Minimum notice
1 month[22]Statutory minimum employer notice on dismissal without gross misconduct, for 6 months to under 2 years of service; 2 months from 2 years. A contract, collective agreement or custom may be more favourable.
EOR providers in France
All 20 EOR providers we track that cover France, ranked by our EOR score. How we score
Startups, growing companies and enterprises, the three segments Pebl writes a page for
Not for
Buyers who need a Contractor of Record: we list Pebl for contractor management, not COR
Top pro
Own SOC 2 Type 2 report and ISO/IEC 27001:2022 certificate, both on Pebl's security page
Top con
No live support channel named: Pebl lists its Alfie AI assistant, in-house experts and a Help Center; its pages say 24/7 support and do not say who answers
Own French entity, Multiplier Technologies France, found in the French company register.
7.4Our score 7.4 of 10Limited dataOur EOR score
EOR price from
US$459per employee a month, billed annually
Entity in France
Own entity
EOR countries160 claimed, 106 documented
Onboarding2–3 days
ServicesEOR · COR · Contractors · Payroll
Best for
Companies from startups to enterprises, going by Multiplier's segment pages
Not for
Buyers who need the deposit amount before signing: Multiplier calculates it per contract
Top pro
Own SOC 2 (Type I and II), SOC 3 and ISO 27001:2022 on its security page; the AWS certifications listed there are kept apart as the host's
Top con
The "from" prices assume an annual contract. Monthly EOR costs $499 on Core and $559 on Growth, about 11% of countries are priced differently, and compliance-mandated add-ons come on top of EOR and COR
Companies from startups to enterprises: Playroll has pages for each, and its case studies include startups under 100 staff and mid-market firms of 100 to 1,000
Not for
Contractors who want to be paid other than through Payoneer, the only payout route Playroll uses
Top pro
Its own country pages document EOR hiring in 151 countries + 6 territories, against a claim of 180+
Top con
A refundable deposit of one month's salary per EOR employee; the unused part comes back within two months of the last working day, or once claims are settled if that is later
Enterprise teams and small and growing businesses (SMEs), in RemotePass's own words
Not for
Buyers who must review EOR contract terms up front: no EOR agreement is public
Top pro
EOR from $349 per employee a month with tax included; 13 of 20 other EOR prices in dollars start higher
Top con
No EOR agreement is public: the Terms say EOR runs under a separate Consultant Agreement "available on the Site", which we did not find. The public legal documents are the Terms, the Privacy Policy and the Acceptable Use Policy
Prices France from $599 a month; local payroll, benefits and taxes come on top.
6.6Our score 6.6 of 10Our EOR score
EOR price in France from
US$599per employee a month
Entity in France
Own entity
EOR countries180 claimed, 151 documented
Minimum termNone
ServicesEOR · Contractors
Best for
A first hire in one new country or a team spread over many, at a startup, mid-market firm or enterprise (G-P has a page for each)
Not for
Buyers who rank EOR providers mostly by the monthly fee
Top pro
G-P claims EOR in 180+ countries; its Globalpedia country guides document 148 countries + 3 territories one by one
Top con
EOR from $599 per employee a month; 15 of 20 other EOR prices in US dollars that we compare start lower; volume discounts are offered but not quantified
Startups, scaling companies and enterprises, the three groups Native Teams writes for
Not for
Buyers who want to read the EOR or COR agreement before talking to sales: the terms of service are the only contract text online
Top pro
EOR from $99 per employee a month, below all 20 other per-employee EOR prices in USD we compare
Top con
The terms of service are the only contract text online. The EOR and COR agreements are not published, and the terms say a separate signed contract takes precedence
Small businesses, including teams under 10 employees, startups and enterprises: the segments Rippling has pages for
Not for
Buyers who want to compare an EOR price before a sales call
Top pro
Contractor onboarding in 185+ countries and payments in 50+ local currencies, per its contractor page; 160 countries + 2 territories are documented here
Top con
No price for EOR, contractor management or global payroll: the pricing page asks for a custom quote
The $599 a month is a platform fee; local employer services, currency conversion and benefits are billed on top.
5.8Our score 5.8 of 10Our EOR score
EOR price from
US$599per employee a month
EOR countries160 claimed, 146 documented
ServicesEOR · AOR
Best for
Enterprise-level companies, the audience Atlas's enterprise page names
Not for
Buyers who need a Contractor of Record: under Atlas's AOR the contract stays between the client and each contractor
Top pro
EOR in 141 countries + 5 territories documented here, against a claim of 160+ with wholly owned entities
Top con
At $599 per employee monthly, the EOR price is above 15 of the 20 other USD EOR prices we compare and equal to 4; local employer services, FX and benefits premiums are billed on top
Restricted. French law has no separate EOR regime. A provider that charges a fee for staff working under the client's direction can fall under the ban on for-profit labour lending, unless the set-up fits temporary work or salaried portage within their limits.
What is the penalty for illegal labour lending in France?
A €30,000 fine and 2 years in prison for whoever runs the operation.
Can an EOR employee fill a permanent role in France?
Not as a temporary worker. A mission contract may neither aim at nor result in lastingly filling a job tied to the client's normal and permanent activity; it is for listed cases such as replacing an employee or a temporary rise in activity.
What is portage salarial?
An employment route for an expert who finds their own clients. The portage company employs and pays the worker; the client may use it only for an occasional task or expertise it lacks, for up to 36 months.
How much does an EOR cost in France?
Before any fee, contributions on a €70,000 salary come to ≈42% for an employer with 50 or more staff, without the work-accident rate or the health-plan share. One provider lists a euro starting price of €299 a month, not a France quote; the rest price in US dollars.
Own entity — company register
