For international companies, establishing a successful French business presence requires a detailed understanding of the differences in employment legislation, culture and practice.
In particular, many global companies fall foul of France’s annual leave process, which is notoriously complex. So much so, these companies quickly realise that their existing HR systems will be unable to manage their French employees’ holiday effectively.
Why is French annual leave challenging to manage?
French employees are legally entitled to 30 days’ annual leave each year (known as jours ouvrables) which run from Monday to Saturday. This classification means one week’s holiday is six days instead of five, which equates to five weeks’ holiday per year in total.
However, holiday entitlement in France is not a blanket allowance provided at the start of each year, as it is in the UK (for example). French employees instead accrue paid annual leave of 2.5 days per month.
Alternatively, many French companies choose to opt for a 25-day yearly allowance (jours ouvrés) which runs from Monday to Friday (so, one week is five days instead of six). Using this allowance, employees accrue 2.08 days per month.
As there is no legal mechanism to deduct overtaken holiday from an employee’s final payslip – the employer covers any associated cost themselves – employees can only take the holiday they have accrued. Because of this, annual leave in France is best monitored via payslips, which show the amount of leave an employee has both accrued and taken.
What is the ‘période de référence’?
French employees accrue annual leave during the période de référence, or reference period, which runs legally from 1st June (Year N) to 31st May (Year N+1). Days accrued in one period are taken during the next.
As an example, this month (April 2026) is part of Year N, which started in June 2025 and ends in May 2026. Holiday accrued during this period should be taken during the following period, which starts in June 2026 and ends in May 2027.
This system ensures that French employees may take holiday within the first year of starting a new job (as they were unable to do before 2016), and that they do not use up their entitlement too quickly.
It is worth noting that different date-reference periods, and different annual leave entitlements, may be set by the company’s convention collective or company agreement, so these must be checked carefully. Additionally, since April 2024 the courts have clarified that French employees may accrue paid holiday while on sick leave.
Does annual leave accrual differ for part-time employees?
Part-time employees in France accrue paid holiday at the same rate as full-time employees, so pro-rata calculations are not necessary.
However, note that when a part-time employee books a period of leave, any unworked days in between the chosen dates will be deducted from their leave entitlement, even on days when that employee wasn’t due to be working.
Can we help you navigate employee annual leave in France?
As we have seen, complex rules govern annual leave calculation and entitlement in France. We can provide in-depth clarification and ongoing support tailored to your international company.
Please don’t hesitate to contact us for further information about our French HR services, or to arrange a free initial consultation.