The French minimum wage changed twice in 2026. The January increase matters when checking earlier payroll, but it is no longer the rate for work performed from June. Employers posting staff to France need to apply the right rate for each period and check any higher remuneration required for the actual job.
January figures and the June 2026 update
Update: from 1 June 2026, the gross hourly SMIC in metropolitan France is €12.31. The monthly equivalent for 35 hours a week is €1,867.02 gross. These replace the January amounts for work performed from that date.
- 1 January to 31 May 2026: €12.02 gross per hour; €1,823.03 gross per month at 35 hours a week.
- From 1 June 2026: €12.31 gross per hour; €1,867.02 gross per month on the same basis.
These are gross figures, not the net amount transferred to the employee. Different SMIC amounts apply in Mayotte. Service Public documents the January increase and the June increase. Check the rate again for later assignment dates rather than treating one annual figure as fixed.
Identify the remuneration required for the work
The SMIC is a floor, not a universal pay scale for posted employees. Identify the extended sectoral collective agreement applicable to the activities performed in France and the employee’s classification. Check its remuneration provisions, including any higher minimum and relevant additional payments.
Compare the required and actual remuneration on a gross basis. Where a top-up is needed for the period worked in France, payroll must identify and calculate it. The Ministry of Labour’s posted-worker guidance explains this comparison. A higher home-country basic salary should not replace checking the complete remuneration requirements.
Separate remuneration from expense reimbursement
Travel, accommodation and meal expenses reimbursed because of the posting do not count towards the required remuneration. Do not simply add every allowance to basic pay and assume that the total meets the French requirement.
Identify the purpose and basis of each payment in the employment documents and payroll records. If the employer cannot establish whether a posting allowance pays remuneration or reimburses expenses, the whole allowance is treated as expense reimbursement and excluded from remuneration. Sector-specific travel and meal arrangements also need to be checked against their applicable conditions; they are not a single nationwide flat-rate schedule.
Review payroll and posting records together
- Split the periods: check work performed before and after 1 June against the relevant rate, and investigate any shortfall.
- Reconcile hours and pay: compare time records, overtime and payments with the actual assignment.
- Keep evidence: retain pay documentation appropriate to the posting’s duration and proof of payment, accessible in the required form.
- Review declared information: compare the SIPSI information with the current assignment and determine any necessary updates. Do not assume that paying the new SMIC answers every declaration question.
The official posting-document requirements distinguish between assignments shorter than one month and those lasting at least one month. Keep the calculation and supporting evidence together so that an inspector’s question can be answered from records.
Prepare the administrative side of your French assignment
ALTALEO provides employer representation and SIPSI assistance in France through EUROBC SAS in Forbach. We help organise the posting file and administrative communication; the employer remains responsible for pay and employment conditions. Tell us about the planned assignment to discuss the assistance required and request a quotation.
