© - ATH all rights reserved - Edition 2024 30 EMPLOYER’S GUIDE 2024 STATUTORY WORKING HOURS These are 35 hours a week for employees paid per month, i.e. 151.67 hours per month. In certain sectors, longer working hours (for example, 39 hours) are considered equivalent to the statutory hours (35 hours). There are a number of mechanisms allowing companies to adjust working hours more closely to variations in workload : spreading working hours over a defined period, fixed working hours agreements, time savings account… Ask us about the best arrangements for your company. OVERTIME Hours worked beyond 35 hours per week (or equivalent) are overtime hours. They are calculated per week. A company agreement or otherwise a sector agreement can define the week (period of 7 consecutive days). If no agreement is reached, the week is defined from Monday 00:00 Sunday 24:00. Extra pay and/or time off in lieu is granted for overtime. Failure to include all or some overtime worked on the payslip constitutes an offence of unlawful work subject to a fine of € 45,000 and 3 years imprisonment. OVERTIME PAY The increased rate for overtime is set by company agreement or otherwise by sector agreement at no less than 10 %. The increased rates stipulated by a company agreement can be lower than those provided for by a sector agreement. Failing agreement, it is 25 % for the first 8 overtime hours, 50 % from the 44th hour, Overtime pay benefits from a reduction of employee contributions and a tax allowance up to an annual limit of € 7,500. For each overtime hour worked, employers are entitled to a fixed reduction of employer contributions of € 1,50 in companies with up to 20 employees and of € 0,50 in companies with 20 to less 250 employees. The basic hourly rate for overtime must include all bonuses constituting an element of salary when they are the direct counterpart of the work performed by the employee. WORKING HOURS 14 What you need to know : Working hours are governed by precise and complex regulations. The French Employment Code makes a distinction between public policy provisions, provisions coming within the scope of collective bargaining and supplementary provisions that only apply in the absence of a collective agreement. Thus it is possible to deviate from the law by a collective agreement, except where public policy provisions are concerned.
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