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Europe · 30 countries
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Country guideEuropeVerified Oct 2026
DE
Hiring in Germany: the 2026 guide
Contracts, employer cost, working time, leave, termination, freelancers and work permits, in plain language. Every figure carries its legal source and the month we last checked it.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Berlin · EURLanguage
GermanMinimum wage
€13.90 per hour (2026)Employer contributions
About 21% of gross pay, plus leviesStatutory paid leave
20 working days (5-day week)Public holidays
9 national, up to 4 more by stateEmployer notice
4 weeks to the 15th or month-end, under 2 yearsFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
FR
Hiring in France: the 2026 guide
France has a codified, employee-protective system (Code du travail) with sector collective agreements that add pay and notice rules. This guide covers hiring through an employer of record, 2026 social charges, termination, and contractor reclassification risk.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Paris · EURLanguage
FrenchMinimum wage
€12.02 per hour, €1,823.03 per month for 35 hours (1 Jan 2026)Employer contributions
About 40% to 45% of gross pay at professional salary levels, before location-based itemsStatutory paid leave
30 working days (Monday to Saturday count), equal to 5 weeksPublic holidays
11 national public holidays (only 1 May is legally compulsory as a paid day off)Employer notice
Dismissal: none by law under 6 months, 1 month from 6 months, 2 months from 2 years; collective agreements often longerFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
IT
Hiring in Italy: the 2026 guide
Covers employment rules for hiring staff in Italy through an Employer of Record and for engaging independent contractors (partita IVA and co.co.co). Pay, notice and leave depend heavily on the sector collective agreement (CCNL).
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Rome · EURLanguage
ItalianMinimum wage
No statutory minimum wage. Minimums are set by the sector CCNL (Art. 36 Constitution)Employer contributions
About 30% of gross pay to INPS, plus INAIL and a TFR accrual of about 7.4%Statutory paid leave
4 weeks statutory minimum; CCNL often gives 26 days on a Mon-Sat basis, plus extra leave hoursPublic holidays
12 national public holidays (incl. Easter Sunday), plus local patron saint daysEmployer notice
Set by CCNL and level. Example (Terziario, under 5 years): 20 to 60 daysFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
NL
Hiring in Netherlands: the 2026 guide
Guide to hiring employees through an Employer of Record and engaging independent contractors in the Netherlands, using 2026 figures. Dutch law is protective: dismissal needs UWV or court approval and false self-employment is actively enforced.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Amsterdam · EURLanguage
DutchMinimum wage
€14.71 per hour from 1 Jan 2026; €14.99 per hour from 1 Jul 2026 (age 21+, 40-hour week)Employer contributions
About 17% to 20% of gross pay on statutory premiums (capped), plus pension and sector leviesStatutory paid leave
4 times the weekly working hours (20 days for a 5-day week), plus 8% holiday allowancePublic holidays
6 customary public holidays on weekdays in 2026 (Boxing Day falls on a Saturday)Employer notice
Employer: 1 month under 5 years of service, but UWV or court approval is required firstFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
ES
Hiring in Spain: the 2026 guide
Employment rules for hiring in Spain through an Employer of Record and for engaging independent contractors: Estatuto de los Trabajadores, 2026 Social Security rates, dismissal, working time, false self-employment and work permits.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Madrid · EURLanguage
SpanishMinimum wage
€1,221 per month in 14 payments, €17,094 per year (SMI 2026, RD 126/2026)Employer contributions
About 31% to 33% of gross pay up to the monthly cap of €5,101.20Statutory paid leave
30 calendar days per year (about 22 working days)Public holidays
9 nationwide in 2026, plus regional days; at most 14 per year including 2 localEmployer notice
15 calendar days for objective dismissal; improcedente dismissal pays 33 days per year insteadFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
GB
Hiring in United Kingdom: the 2026 guide
Employment law is set mainly by UK-wide statute (Employment Rights Act 1996 and the new Employment Rights Act 2025), with some devolved differences in Scotland and Northern Ireland. This guide covers 2026/27 payroll costs, contracts, termination, contractor status and visas.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
London · GBPLanguage
EnglishMinimum wage
£12.71 per hour for age 21+ (National Living Wage, from 1 April 2026)Employer contributions
Employer NI 15% on pay above £5,000 a year, plus at least 3% pension (auto-enrolment)Statutory paid leave
5.6 weeks (28 days for a 5-day week), may include bank holidaysPublic holidays
8 bank holidays in England and Wales, 9 in Scotland, 10 in Northern Ireland (2026)Employer notice
Statutory minimum 1 week after 1 month of service, then 1 week per year up to 12 weeksFreelanX EOR onboarding
2–10 daysCountry guideEuropeVerified Oct 2026
CH
Hiring in Switzerland: the 2026 guide
Switzerland has one federal employment law (Code of Obligations, Art. 319 ff) with a flexible dismissal regime. Cantons differ on public holidays, family allowances, minimum wage, permits and tax at source, so check the canton of the workplace.
14 min read Verified Oct 2026 General information, not legal advice
Capital · Currency
Bern · CHFLanguage
German, French, Italian, RomanshMinimum wage
No national minimum. 2026 cantonal minimums per hour: Geneva CHF 24.59, Basel-Stadt 22.20, Jura 21.40, Neuchatel 21.35, Ticino about 20.00 to 20.50 and up by sectorEmployer contributions
About 12% to 15% of gross pay (AHV/IV/EO 5.3%, ALV 1.1% up to CHF 148,200, pension, accident, family allowance, sickness insurance)Statutory paid leave
4 weeks (20 working days); 5 weeks under age 20Public holidays
1 federal holiday (1 August); other holidays are set by canton (roughly 8 to 15 days)Employer notice
1 month in year 1, 2 months in years 2 to 9, 3 months from year 10 (end of a month)FreelanX EOR onboarding
2–10 daysHire in Germany, start to finish
FreelanX EOR is the legal employer in Germany. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Germany employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
Written terms are mandatory
The employer must hand over the essential contract terms in writing: some on day one, the rest within 7 days and one month.
Probation is short and light
Up to 6 months, with a notice period of only 2 weeks on either side.
Dismissal protection starts at 6 months
In establishments with more than 10 employees a dismissal needs a valid reason.
Costs add up to about 21%
Pension, health, unemployment and care insurance, plus levies and accident insurance.
Contractors are checked closely
Disguised employment (Scheinselbständigkeit) triggers back-payment of contributions.
A works council from 5 employees
Employees can elect one once five permanent, eligible employees work in the establishment.
Five mistakes to avoid
The ones we see most often when a team hires in Germany for the first time.
Treating a long-term contractor like an employee
Fixed hours, company tools and one client are the classic warning signs. Contributions can be claimed back.
Freelancers tabDismissing by e-mail or message
Notice and termination agreements need written form. The electronic form is excluded.
§ 623 BGBForgetting the written terms
The employer must hand over the essential terms in writing on time.
NachwG § 2Renewing a fixed term without a reason after prior employment
A fixed term without reason is not allowed if the person already worked for the same employer.
TzBfG § 14Using a non-compete without paying for it
Without compensation of at least half of the last contractual pay for the period, the ban is not binding.
HGB § 74Contract rules that matter
Form of contractNo form is imposed for an open-ended contract, but the essential terms must be given to the employee in writing, signed by the employer. Day 1: parties, pay, working time. By day 7: start date, place of work, job, probation. Within 1 month: leave, termination procedure, collective agreements.NachwG § 2
ProbationUp to 6 months. Either side can end the contract with 2 weeks' notice during probation.§ 622(3) BGB
Fixed term, with reasonAllowed when an objective reason exists, for example a temporary need, a replacement or a budgeted post.TzBfG § 14(1)
Fixed term, no reasonUp to 2 years in total, renewable up to 3 times within that period. Not allowed if the person already worked for the same employer. Must be in writing.TzBfG § 14(2), (4)
Start-upsIn the first 4 years after a company is founded, a fixed term without reason can run up to 4 years.TzBfG § 14(2a)
Non-compete after the contractNeeds a written agreement and compensation of at least half of the last contractual pay for each year. Maximum 2 years. Not binding if it lacks a legitimate business interest.§§ 74, 74a HGB
Collective agreementsA collective agreement (Tarifvertrag) can set different limits, for example on fixed-term renewals. The written terms must refer to them.TzBfG § 14(2), NachwG
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (EUR)
Employer share of statutory contributions
€8,460
21.1% of gross salary
Estimated total employer cost
€49,176 – €50,736
Gross salary + contributions + other employer costs (€716 to €2,276)
Pension insurance
9.3% up to the ceiling
€3,720Health insurance
7.3% + half of the insurer's extra rate (average 1.45%)
€3,500Unemployment insurance
1.3% up to the ceiling
€520Long-term care insurance
1.8% (1.3% in Saxony)
€720Employer share of statutory contributions
€12,690
21.1% of gross salary
Estimated total employer cost
€73,764 – €76,104
Gross salary + contributions + other employer costs (€1,074 to €3,414)
Pension insurance
9.3% up to the ceiling
€5,580Health insurance
7.3% + half of the insurer's extra rate (average 1.45%)
€5,250Unemployment insurance
1.3% up to the ceiling
€780Long-term care insurance
1.8% (1.3% in Saxony)
€1,080Employer share of statutory contributions
€15,839
19.8% of gross salary
Estimated total employer cost
€97,271 – €100,391
Gross salary + contributions + other employer costs (€1,432 to €4,552)
Pension insurance
9.3% up to the ceiling
€7,440Health insurance
7.3% + half of the insurer's extra rate (average 1.45%)
€6,103Unemployment insurance
1.3% up to the ceiling
€1,040Long-term care insurance
1.8% (1.3% in Saxony)
€1,256Employer share of statutory contributions
€17,959
18.0% of gross salary
Estimated total employer cost
€119,749 – €123,649
Gross salary + contributions + other employer costs (€1,790 to €5,690)
Pension insurance
9.3% up to the ceiling
€9,300Health insurance
7.3% + half of the insurer's extra rate (average 1.45%)
€6,103Unemployment insurance
1.3% up to the ceiling
€1,300Long-term care insurance
1.8% (1.3% in Saxony)
€1,256Employer share of statutory contributions
€18,107
15.1% of gross salary
Estimated total employer cost
€140,255 – €144,935
Gross salary + contributions + other employer costs (€2,148 to €6,828)
Pension insurance
9.3% up to the ceiling
€9,430Health insurance
7.3% + half of the insurer's extra rate (average 1.45%)
€6,103Unemployment insurance
1.3% up to the ceiling
€1,318Long-term care insurance
1.8% (1.3% in Saxony)
€1,256Levies (illness and maternity pay schemes, insolvency fund) and accident insurance vary by insurer, industry and company size, so we show a range. Income tax and the employee's own share are withheld from the salary and do not add to your cost.
Pay and contribution rules
Minimum wage€13.90 gross per hour from 1 January 2026. A rise to €14.60 on 1 January 2027 has been recommended by the Minimum Wage Commission.MiLoG · Commission
Contribution ceilings 2026Pension and unemployment: €101,400 per year. Health and long-term care: €69,750 per year. Pay above a ceiling is not charged.2026 values
Compulsory insurance threshold€77,400 per year. Above it an employee can opt for private health insurance; the employer then pays a subsidy up to a legal maximum.2026 values
Long-term care, by familyThe employer share stays at 1.8%. The employee pays 4.2% in total if childless over 23, down to 2.6% with five or more children under 25.2026 values
Mini-jobsUp to €603 per month. The employer pays flat-rate charges of 13% health, 15% pension and 2% tax, plus levies.2026 values
Midi-jobsFrom €603.01 to €2,000 per month, with reduced employee contributions.2026 values
Income taxProgressive. Withheld each month by the employer and paid to the tax office.EStG
Working time
Daily working time8 hours. It can reach 10 hours if the average over 6 months or 24 weeks stays at 8 hours.§ 3 ArbZG
Breaks30 minutes after more than 6 hours, 45 minutes after more than 9. Breaks can be split into blocks of at least 15 minutes. No more than 6 hours in a row without a break.§ 4 ArbZG
Daily restAt least 11 uninterrupted hours between two working days, with limited exceptions by sector.§ 5 ArbZG
Sundays and holidaysNo work from 0:00 to 24:00, with the exceptions listed in the Act.§ 9 ArbZG
Recording hoursEmployers must set up a system to record working time, following the Federal Labour Court ruling of 13 September 2022. A statutory amendment is still at draft stage.BAG 1 ABR 22/21
Pay transparencyThe EU directive was due in June 2026. The German law is expected in early 2027. In February 2026 the Federal Labour Court held that the information right is assessed per establishment.BAG 8 AZR 83/25
Leave and absences
Annual leave24 working days on a 6-day week, which is 20 days on a 5-day week, or 4 weeks. Many employers grant 25 to 30 days.§ 3 BUrlG
Sick payFull pay from the employer for up to 6 weeks per illness, once the employment has lasted 4 weeks. Afterwards statutory sickness benefit applies.§ 3 EntgFG
Maternity protection6 weeks before and 8 weeks after birth. 12 weeks after for premature or multiple births, or when a disability is diagnosed.§ 3 MuSchG
Parental leaveUp to 3 years per child, and up to 24 months more between the third and eighth birthdays. Part-time work up to 32 hours a week is possible during leave.§ 15 BEEG
Statutory minimum paid leave, in weeks
How Germany compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayTue 6 Jan
EpiphanyBW · BY · ST
Sun 8 Mar
Women's DayBE · MV
Fri 3 AprNational
Good FridayMon 6 AprNational
Easter MondayFri 1 MayNational
Labour DayThu 14 MayNational
Ascension DayMon 25 MayNational
Whit MondayThu 4 Jun
Corpus ChristiBW · BY · HE · NW · RP · SL
Sat 15 Aug
Assumption DayBY · SL
Sun 20 Sep
World Children's DayTH
Sat 3 OctNational
German Unity DaySat 31 Oct
Reformation DayBB · HB · HH · MV · NI · SN · ST · SH · TH
Sun 1 Nov
All Saints' DayBW · BY · NW · RP · SL
Wed 18 Nov
Day of Repentance and PrayerSN
Fri 25 DecNational
Christmas DaySat 26 DecNational
Boxing DayGerman Unity Day (3 October) and Boxing Day (26 December) fall on a Saturday in 2026. States: BW Baden-Württemberg, BY Bavaria, BE Berlin, BB Brandenburg, HB Bremen, HH Hamburg, HE Hesse, MV Mecklenburg-Vorpommern, NI Lower Saxony, NW North Rhine-Westphalia, RP Rhineland-Palatinate, SL Saarland, SN Saxony, ST Saxony-Anhalt, SH Schleswig-Holstein, TH Thuringia.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Probation (up to 6 months)2 weeks
Under 2 years4 weeks
2 years1 month
5 years2 months
8 years3 months
10 years4 months
12 years5 months
15 years6 months
20 years7 months
From 2 years of service, every period ends at the end of a calendar month. The employee's own notice is 4 weeks, to the 15th or month-end, and can never be longer than the employer's. A contract or collective agreement can set other terms.
Rules for ending an employment
FormWritten form, signed by hand. The electronic form is excluded. Applies to termination by notice and to termination agreements.§ 623 BGB
When protection appliesAfter 6 uninterrupted months, in establishments with more than 10 employees. Part-time staff count as 0.5 up to 20 hours a week and 0.75 up to 30. Employees hired before 2004 are protected from 5 employees.§§ 1, 23 KSchG
Valid groundsA dismissal is valid only if based on the person (for example long-term illness), on conduct, or on urgent operational needs. The employer carries the burden of proof, and in operational cases must choose fairly using length of service, age, dependants and disability.§ 1 KSchG
SeveranceNot automatic. If an employer offers a payment with an operational dismissal, the legal reference is half a monthly salary per year of service, with periods over 6 months rounded up.§ 1a KSchG
Special protectionPregnancy, parental leave, severe disability and works council roles carry extra protection against dismissal. Check the specific rules before acting.MuSchG · BEEG · SGB IX
Works councilElected where at least 5 permanent employees can vote. Its rights can affect dismissals and working-time rules.§ 1 BetrVG
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Federal Social Court ruling of 28 June 2022 (B 12 R 3/20 R), as summarised by practitioners. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Apply
Either party applies in writing to the clearing unit of the German pension insurance (DRV Bund). Free of charge.
2Provide facts
The DRV asks for documents and gives both parties a hearing before deciding.
3Decision
A binding decision. Practitioners report 3 to 6 months.
4Appeal
An objection or lawsuit suspends the effect of the decision.
If the application is filed within one month of the start of work and employment is found, employment starts on the date of the decision, provided the worker agrees and has comparable health and pension cover. Rules on advance decisions expire on 30 June 2027 unless extended.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
4 years
Limitation period for contribution claims, counted from the end of the year they fell due
§ 25 SGB IV
30 years
Limitation period when contributions were withheld on purpose
§ 25 SGB IV
1% per month
Late-payment surcharge on the unpaid contributions
§ 24 SGB IV
Up to 5 years
Possible prison term for withholding contributions, which can concern the managing director personally
§ 266a StGB
Some freelancers must pay into the pension scheme
WhoTeachers and educators, nursing and care workers, midwives, artists and publicists, craftspeople on the trades register, and people who work on a lasting basis for essentially one client, when they have no insured employees.§ 2 SGB VI
ArtistsArtists and publicists have their own social insurance fund.KSVG
Work with independents in Germany, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
€50,700
Standard thresholdGross per year for occupations that are not on the shortage list.
€45,934.20
Reduced thresholdShortage occupations, recent graduates (last 3 years) and qualifying IT specialists without a degree.
Work permits in practice
EU, EEA and Swiss citizensNo work permit needed. Registration at the place of residence is required.Free movement
EU Blue Card requirementsA recognised university degree, and a binding job offer or contract of at least 6 months at or above the threshold of the start date.Aufenthaltsgesetz
ApprovalThe Federal Employment Agency must approve under the reduced threshold, including the IT route. It is not needed under the standard threshold.Aufenthaltsgesetz
ProcessingTypically 4 to 20 weeks from abroad, depending on the embassy. The residence permit follows a few weeks after arrival.Practice
Permit lengthContract duration plus 3 months, up to 4 years.Aufenthaltsgesetz
FamilySpouses can join without German at the start, and may work from the day their permit is issued.Aufenthaltsgesetz
SettlementAfter 27 months of qualifying work, or 21 months with German at B1 level.Aufenthaltsgesetz
Changing employerDuring the first two years a job change needs the prior approval of the immigration office.Aufenthaltsgesetz
Immigration rules change often and depend on the nationality and the job. We check each case with the Make it in Germany portal and the local immigration office.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Notice periods§ 622 BGB
Probation and fixed terms§ 622 BGB · TzBfG § 14
Dismissal protection§§ 1, 1a, 23 KSchG · § 623 BGB
Working time and rest§§ 3, 4, 5, 9 ArbZG
Leave and sick pay§ 3 BUrlG · § 3 EntgFG
Maternity and parental leave§ 3 MuSchG · § 15 BEEG
Written termsNachwG § 2 (in force since 1 Jan 2025)
Contribution rates and ceilingsTwo 2026 sources agree
Minimum wage €13.90Two 2026 sources agree
Minimum wage 2027Commission recommendation, not yet confirmed
Levies and accident insuranceSGB IV, SGB VII and AAG
Blue Card thresholdsBAMF
Freelancer criteria and procedure§ 7a SGB IV · § 2 SGB VI · practitioner summaries
Time recording, pay transparencyStatus as of Oct 2026
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Employer levy rates (U1, U2, U3) depend on the employee's health insurer, and accident insurance rates depend on the sector's accident insurance fund (Berufsgenossenschaft), so actual rates can differ from the ranges shown.
- EU Blue Card salary thresholds are reset every January (in 2026: €50,700, or €45,934.20 for shortage occupations, recent graduates and qualifying IT specialists). Check the Make it in Germany portal before filing.
Changelog
Oct 2026Guide rebuilt for Germany with 2026 figures and sources.Germany
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in France, start to finish
FreelanX EOR is the legal employer in France. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
France employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
Collective agreement applies
A branch collective agreement (convention collective) set by main activity usually overrides defaults on pay minimums, notice, probation and bonuses.
Permanent contract is the norm
A CDI is the default. A fixed-term CDD is allowed only for listed temporary reasons, with a written contract and a 10% end-of-contract premium.
Dismissal needs a real cause
Dismissal needs a genuine and serious reason, a set procedure and a reasoned letter. Courts can award damages within a legal scale.
Employer cost is high
Employer social charges are around 40% to 45% of gross at professional pay. The 2026 general reduction only helps below about 3 times the minimum wage.
Working time is 35 hours
Hours above 35 per week are overtime at +25% or +50%. Managers can be on a day-count package of up to 218 days if a collective agreement allows it.
Contractor status is policed
URSSAF and the courts requalify false freelancers as employees. The client faces back contributions, a 25% surcharge and criminal exposure for hidden work.
Five mistakes to avoid
The ones we see most often when a team hires in France for the first time.
Wrong collective agreement
Applying no agreement, or the wrong one, leads to unpaid minimums, bonuses and longer notice periods that apply by right.
Art. L2261-2 Code du travailProbation not written in the contract
A trial period must be written in the contract or offer letter. If it is missing or exceeds the limits, it is void and normal dismissal rules apply.
Art. L1221-23 Code du travailFixed-term used for a permanent job
A CDD cannot fill a lasting, normal activity. Requalification to CDI gives the employee at least one month of pay as an indemnity.
Art. L1242-1 and L1245-2 Code du travailSkipping dismissal steps
A missed summons, wrong delay or an unreasoned letter makes dismissal irregular. Missing a real cause costs far more, up to 20 months of pay.
Art. L1232-2, L1232-6, L1235-3 Code du travailTreating a contractor like staff
Fixed hours, orders, tools and sanctions for a freelancer create a risk of requalification, hidden-work penalties and URSSAF back contributions.
Art. L8221-6, L8221-5 Code du travailContract rules that matter
Form of contractA CDI needs no written contract by law, but the main terms must be given in writing. Part-time and all CDD contracts must be written. In practice a signed written contract is used.Art. L1221-1, L1221-5-1, L1242-12, L3123-6 Code du travail
Probation (période d'essai)CDI maximum 2 months (workers and employees), 3 months (technicians and supervisors), 4 months (managers). One renewal is possible if the branch agreement and contract allow it, up to 4, 6 or 8 months.Art. L1221-19 to L1221-21 Code du travail
Probation termination noticeEmployer notice: 24 hours under 8 days, 48 hours from 8 days to 1 month, 2 weeks after 1 month, 1 month after 3 months. Employee notice: 24 or 48 hours. Notice cannot extend the trial.Art. L1221-25, L1221-26 Code du travail
Fixed-term (CDD) rulesOnly for listed reasons such as absence replacement, temporary activity increase or seasonal work. Maximum 18 months including two renewals. A waiting period applies between successive CDDs on the same post.Art. L1242-2, L1242-8, L1243-13, L1244-3 Code du travail
CDD end and early exitA 10% end-of-contract premium applies, reducible by agreement only with training compensation. Early termination is limited to serious misconduct, force majeure, mutual agreement or unfitness.Art. L1243-8, L1243-1 Code du travail
Non-compete clauseNot set by statute. Case law requires it to protect a legitimate interest, be limited in time and space, and carry financial compensation. Without pay it is void.Cass. soc., 10 July 2002 (three rulings)
Collective agreementsBranch agreements cover nearly all private employees, and the employer must apply the one matching its main activity. IT services often fall under the Syntec agreement (IDCC 1486); check the code on the SIREN registration.Art. L2261-2 Code du travail; Légifrance
Hiring formalitiesFile the pre-hire declaration (DPAE) with URSSAF before the start date, up to 8 days earlier. A medical follow-up visit is organised after hire. Employer must keep a personnel register.Art. L1221-10, R1221-1 Code du travail
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (EUR)
Employer share of statutory contributions
€17,100
42.8% of gross salary
Estimated total employer cost
€57,900 – €59,500
Gross salary + contributions + other employer costs (€800 to €2,400)
Health, maternity, disability, death
Standard 13% on all pay. The 7% reduced rate for pay up to 2.5 SMIC ended on 1 Jan 2026; the general reduction replaces it.
€5,200Old-age insurance, capped part
On pay up to the annual social security ceiling (PASS) of €48,060 in 2026.
€3,420Old-age insurance, uncapped part
On total pay.
€844Family allowances
Standard rate. The 3.45% reduced rate (pay up to 3.5 SMIC) ended on 1 Jan 2026.
€2,100Supplementary pension Agirc-Arrco and balancing levy, band 1
4.72% pension plus 1.29% CEG, on pay up to €48,060. Employer share only.
€2,404Supplementary pension Agirc-Arrco and balancing levy, band 2
12.95% pension plus 1.62% CEG, only on the slice of pay between €48,060 and €384,480 (8 PASS).
€0Unemployment insurance
On pay up to 4 PASS (€192,240). Employer rate 4.00% since 1 May 2025.
€1,600AGS wage guarantee
On pay up to 4 PASS.
€100Housing fund FNAL
0.10% capped for firms under 50 staff. From 50 staff it is 0.50% on total pay.
€40Solidarity for autonomy contribution
Employer only, on total pay.
€120Mandatory managers' provident cover (cadres)
Minimum employer share on band 1 under the 1947 national agreement. Applies to managers only; many agreements require more.
€600Vocational training levy
1% for firms of 11 or more staff. 0.55% under 11.
€400Apprenticeship tax
0.68% of pay (0.44% in Alsace-Moselle).
€272Employer share of statutory contributions
€25,460
42.4% of gross salary
Estimated total employer cost
€86,660 – €89,060
Gross salary + contributions + other employer costs (€1,200 to €3,600)
Health, maternity, disability, death
Standard 13% on all pay. The 7% reduced rate for pay up to 2.5 SMIC ended on 1 Jan 2026; the general reduction replaces it.
€7,800Old-age insurance, capped part
On pay up to the annual social security ceiling (PASS) of €48,060 in 2026.
€4,109Old-age insurance, uncapped part
On total pay.
€1,266Family allowances
Standard rate. The 3.45% reduced rate (pay up to 3.5 SMIC) ended on 1 Jan 2026.
€3,150Supplementary pension Agirc-Arrco and balancing levy, band 1
4.72% pension plus 1.29% CEG, on pay up to €48,060. Employer share only.
€2,888Supplementary pension Agirc-Arrco and balancing levy, band 2
12.95% pension plus 1.62% CEG, only on the slice of pay between €48,060 and €384,480 (8 PASS).
€1,740Unemployment insurance
On pay up to 4 PASS (€192,240). Employer rate 4.00% since 1 May 2025.
€2,400AGS wage guarantee
On pay up to 4 PASS.
€150Housing fund FNAL
0.10% capped for firms under 50 staff. From 50 staff it is 0.50% on total pay.
€48Solidarity for autonomy contribution
Employer only, on total pay.
€180Mandatory managers' provident cover (cadres)
Minimum employer share on band 1 under the 1947 national agreement. Applies to managers only; many agreements require more.
€721Vocational training levy
1% for firms of 11 or more staff. 0.55% under 11.
€600Apprenticeship tax
0.68% of pay (0.44% in Alsace-Moselle).
€408Employer share of statutory contributions
€33,692
42.1% of gross salary
Estimated total employer cost
€115,292 – €118,492
Gross salary + contributions + other employer costs (€1,600 to €4,800)
Health, maternity, disability, death
Standard 13% on all pay. The 7% reduced rate for pay up to 2.5 SMIC ended on 1 Jan 2026; the general reduction replaces it.
€10,400Old-age insurance, capped part
On pay up to the annual social security ceiling (PASS) of €48,060 in 2026.
€4,109Old-age insurance, uncapped part
On total pay.
€1,688Family allowances
Standard rate. The 3.45% reduced rate (pay up to 3.5 SMIC) ended on 1 Jan 2026.
€4,200Supplementary pension Agirc-Arrco and balancing levy, band 1
4.72% pension plus 1.29% CEG, on pay up to €48,060. Employer share only.
€2,888Supplementary pension Agirc-Arrco and balancing levy, band 2
12.95% pension plus 1.62% CEG, only on the slice of pay between €48,060 and €384,480 (8 PASS).
€4,654Unemployment insurance
On pay up to 4 PASS (€192,240). Employer rate 4.00% since 1 May 2025.
€3,200AGS wage guarantee
On pay up to 4 PASS.
€200Housing fund FNAL
0.10% capped for firms under 50 staff. From 50 staff it is 0.50% on total pay.
€48Solidarity for autonomy contribution
Employer only, on total pay.
€240Mandatory managers' provident cover (cadres)
Minimum employer share on band 1 under the 1947 national agreement. Applies to managers only; many agreements require more.
€721Vocational training levy
1% for firms of 11 or more staff. 0.55% under 11.
€800Apprenticeship tax
0.68% of pay (0.44% in Alsace-Moselle).
€544Employer share of statutory contributions
€41,924
41.9% of gross salary
Estimated total employer cost
€143,924 – €147,924
Gross salary + contributions + other employer costs (€2,000 to €6,000)
Health, maternity, disability, death
Standard 13% on all pay. The 7% reduced rate for pay up to 2.5 SMIC ended on 1 Jan 2026; the general reduction replaces it.
€13,000Old-age insurance, capped part
On pay up to the annual social security ceiling (PASS) of €48,060 in 2026.
€4,109Old-age insurance, uncapped part
On total pay.
€2,110Family allowances
Standard rate. The 3.45% reduced rate (pay up to 3.5 SMIC) ended on 1 Jan 2026.
€5,250Supplementary pension Agirc-Arrco and balancing levy, band 1
4.72% pension plus 1.29% CEG, on pay up to €48,060. Employer share only.
€2,888Supplementary pension Agirc-Arrco and balancing levy, band 2
12.95% pension plus 1.62% CEG, only on the slice of pay between €48,060 and €384,480 (8 PASS).
€7,568Unemployment insurance
On pay up to 4 PASS (€192,240). Employer rate 4.00% since 1 May 2025.
€4,000AGS wage guarantee
On pay up to 4 PASS.
€250Housing fund FNAL
0.10% capped for firms under 50 staff. From 50 staff it is 0.50% on total pay.
€48Solidarity for autonomy contribution
Employer only, on total pay.
€300Mandatory managers' provident cover (cadres)
Minimum employer share on band 1 under the 1947 national agreement. Applies to managers only; many agreements require more.
€721Vocational training levy
1% for firms of 11 or more staff. 0.55% under 11.
€1,000Apprenticeship tax
0.68% of pay (0.44% in Alsace-Moselle).
€680Employer share of statutory contributions
€50,156
41.8% of gross salary
Estimated total employer cost
€172,556 – €177,356
Gross salary + contributions + other employer costs (€2,400 to €7,200)
Health, maternity, disability, death
Standard 13% on all pay. The 7% reduced rate for pay up to 2.5 SMIC ended on 1 Jan 2026; the general reduction replaces it.
€15,600Old-age insurance, capped part
On pay up to the annual social security ceiling (PASS) of €48,060 in 2026.
€4,109Old-age insurance, uncapped part
On total pay.
€2,532Family allowances
Standard rate. The 3.45% reduced rate (pay up to 3.5 SMIC) ended on 1 Jan 2026.
€6,300Supplementary pension Agirc-Arrco and balancing levy, band 1
4.72% pension plus 1.29% CEG, on pay up to €48,060. Employer share only.
€2,888Supplementary pension Agirc-Arrco and balancing levy, band 2
12.95% pension plus 1.62% CEG, only on the slice of pay between €48,060 and €384,480 (8 PASS).
€10,482Unemployment insurance
On pay up to 4 PASS (€192,240). Employer rate 4.00% since 1 May 2025.
€4,800AGS wage guarantee
On pay up to 4 PASS.
€300Housing fund FNAL
0.10% capped for firms under 50 staff. From 50 staff it is 0.50% on total pay.
€48Solidarity for autonomy contribution
Employer only, on total pay.
€360Mandatory managers' provident cover (cadres)
Minimum employer share on band 1 under the 1947 national agreement. Applies to managers only; many agreements require more.
€721Vocational training levy
1% for firms of 11 or more staff. 0.55% under 11.
€1,200Apprenticeship tax
0.68% of pay (0.44% in Alsace-Moselle).
€816Not in the lines above: work-accident rate (about 0.8% to 3%, set by sector), local transport levy (0% to about 3.2%), employer share of supplementary health and extra provident cover, and the general reduction. At standard professional pay the reduction is small: about 7% of pay at €40,000, about 2% at €60,000, and nil above 3 SMIC (about €65,600).
Pay and contribution rules
Minimum wage (SMIC)€12.02 gross per hour from 1 January 2026, about €1,823.03 monthly for 151.67 hours and about €21,876 yearly. It rises automatically with inflation, and can be revised in year.Art. L3231-2 Code du travail; décret SMIC 2026
Branch minimum salariesCollective agreements set higher minimum pay grids by classification. These are binding and often exceed the SMIC for professional roles, so check the grid for each job.Art. L2253-1 Code du travail
13th monthNo statutory 13th month. It exists by collective agreement, contract or constant company usage, and then becomes binding. It is often prorated for entry and exit during the year.Case law on usages; branch agreements
Income tax withholdingThe employer withholds income tax each month at the rate supplied by the tax authority (personalised, individualised or neutral rate) and pays it over. Employee CSG and CRDS are also withheld.Art. 204 A CGI; Art. L136-1 CSS
Payslip and frequencyPay is monthly. A payslip is mandatory each month and is issued electronically by default unless the employee objects. Employer keeps copies for 5 years. Social data goes through the monthly DSN.Art. L3242-1, L3243-2, R3243-4 Code du travail
Mandatory benefitsEmployer must fund at least 50% of a collective supplementary health plan, and reimburse 50% of public transport passes. Managers also need a minimum employer-funded provident cover.Art. L911-7 CSS; Art. L3261-2 Code du travail
Profit-sharingMandatory profit-sharing (participation) applies from 50 employees. Voluntary intéressement and the value-sharing bonus (PPV) are optional and have tax and social advantages.Art. L3322-2 Code du travail
Working time
Legal working week35 hours per week is the legal duration. A collective agreement or company deal can organise the time differently, and the 35 hours trigger overtime rates.Art. L3121-27 Code du travail
Maximum hoursMaximum 10 hours a day, 48 hours in any week, and an average of 44 hours over any 12 consecutive weeks. Exceptions require authorisation or a collective agreement.Art. L3121-18, L3121-20, L3121-22 Code du travail
Overtime+25% for the first 8 hours above 35 and +50% beyond, unless an agreement sets at least +10%. Paid or taken as time off. Default annual cap is 220 hours per employee.Art. L3121-33, L3121-36; D3121-24 Code du travail
Breaks and restA 20 minute break after 6 hours of work, 11 consecutive hours of daily rest, and 35 hours of weekly rest (24 hours plus the daily rest).Art. L3121-16, L3131-1, L3132-2 Code du travail
Night and Sunday workNight work needs justification and, by default, runs from 21:00 to 06:00 or by agreement. Weekly rest is on Sunday by principle, with legal exceptions by sector and by authorisation.Art. L3122-1, L3122-20, L3132-3 Code du travail
Day-count package and recordingAutonomous managers can work on a package of days (218 days is the usual legal reference) if a collective agreement allows it, with an individual agreement. Working hours must be recorded when not fixed.Art. L3121-58, L3121-64, D3171-8 Code du travail
Leave and absences
Annual paid leave2.5 working days per month worked, 30 working days a year (5 weeks). The reference year runs 1 June to 31 May. Sick leave now also builds up leave rights since the 2024 law.Art. L3141-3, L3141-5-1 Code du travail
Sick paySocial security pays about 50% of reference pay after 3 waiting days. The employer tops up from 1 year of service (90% then 66.7% for 30 days each, rising with service), from day 8, unless the agreement is better.Art. L1226-1, D1226-1 Code du travail; Art. R323-4 CSS
Maternity16 weeks for the first and second child (6 before, 10 after birth), 26 weeks from the third child. Social security pays daily allowances. Dismissal is protected during pregnancy and for 10 weeks after.Art. L1225-17, L1225-4 Code du travail
Paternity, birth and new birth leave3 days birth leave paid by the employer, plus 25 calendar days paternity (32 for multiple births), paid by social security. A new extra birth leave of 1 to 2 months per parent exists from 1 July 2026.Art. L3142-4, L1225-35 Code du travail; info.gouv.fr
Other leaveParental leave up to the child's third birthday, unpaid. Paid family-event days exist, for example 4 days for marriage and 3 days for the death of a parent. Collective agreements may add more.Art. L1225-47, L3142-1 Code du travail
Statutory minimum paid leave, in weeks
How France compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayMon 6 AprNational
Easter MondayFri 1 MayNational
Labour DayFri 8 MayNational
Victory in Europe DayThu 14 MayNational
Ascension DayMon 25 MayNational
Whit Monday (Pentecost Monday)Tue 14 JulNational
Bastille DaySat 15 AugNational
Assumption DaySun 1 NovNational
All Saints' DayWed 11 NovNational
Armistice DayFri 25 DecNational
Christmas DayAssumption (15 Aug, Saturday) and All Saints (1 Nov, Sunday) fall on weekends in 2026. Alsace-Moselle also has Good Friday (3 Apr) and St Stephen's Day (26 Dec). Only 1 May is a compulsory paid day off by law; others depend on the agreement. Whit Monday is often the unpaid solidarity day.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Probation, under 8 days24 hours
Probation, 8 days to 1 month48 hours
Probation, after 1 month2 weeks
Probation, after 3 months1 month
Under 6 months of serviceNo legal minimum; set by collective agreement, contract or custom
6 months to under 2 years1 month
2 years or more2 months
Managers (typical convention)3 months is common under many agreements, not set by law
Legal dismissal notice is a minimum; a better agreement, contract or custom applies. No notice is owed for serious or gross misconduct. Resignation notice is set by agreement, contract or custom. Rupture conventionnelle has no notice.
Rules for ending an employment
Form and procedurePersonal-ground dismissal: summons letter, interview at least 5 working days later, then reasoned dismissal letter by registered mail at least 2 working days after the interview. Discipline must start within 2 months.Art. L1232-2, L1232-6, L1332-4 Code du travail
Valid groundsA real and serious cause is required: personal (misconduct, poor performance, unfitness) or economic. Serious misconduct removes notice and severance. Gross misconduct adds intent to harm.Art. L1232-1, L1233-3 Code du travail
Statutory severanceFrom 8 months of service: 1/4 of monthly reference pay per year up to 10 years, 1/3 per year after 10 years, prorated for part years. Reference pay: the better of last 12 or last 3 months. Agreements may pay more.Art. L1234-9, R1234-1, R1234-2, R1234-4 Code du travail
Mutual termination (rupture conventionnelle)Agreed by both sides after at least one interview, with a 15 calendar day withdrawal period and a 15 working day review by the labour office. Pay at least the legal severance; employer levy of 40% applies on the severance (30% before 2026).Art. L1237-11 to L1237-16 Code du travail; Art. L137-12 CSS
Unfair dismissal damagesDamages follow a scale based on service: from 3 months of pay at 2 years to a ceiling of 20 months at 29 years or more. Higher awards apply for nullity, such as harassment or discrimination.Art. L1235-3, L1235-3-1 Code du travail
Special protection and collective dismissalProtected: pregnant staff, work injury, elected representatives. Economic dismissal of 10 or more staff in 30 days at a company of 50 or more needs a job-protection plan. Authorisation is required for representatives.Art. L1225-4, L1233-61, L2411-1 Code du travail
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Subordination test (orders, control, sanctions): Cass. soc., 13 Nov 1996 (Société Générale); bundle of indications: Cass. soc., 28 Nov 2018 (Take Eat Easy) and 4 Mar 2020 (Uber). Art. L8221-6 and L8221-6-1 Code du travail. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Check registration
Collect proof of registration (SIREN/Kbis or micro-entrepreneur extract). Registered freelancers are presumed non-employees, but the presumption can be rebutted.
2Do vigilance checks
For contracts of €5,000 or more, collect the URSSAF vigilance certificate at signing and every 6 months, plus registration proof.
3Contract for results
Write a services agreement with defined deliverables, price and deadlines. Avoid fixed hours, managers' orders and exclusivity; do not integrate the freelancer in internal teams.
4URSSAF audit process
An audit gives a letter of observations, 30 days for reply, then formal notice. Challenge goes to a commission, then the judicial court. A labour court claim can also requalify the contract.
There is no general binding ruling on a worker's status before a dispute. The EU Platform Work Directive 2024/2831 adds an employment presumption for platform workers; transposition is due by 2 December 2026.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
3 or 5 years
URSSAF can recover contributions for 3 years, extended to 5 years for hidden work. Back salary claims by the worker run 3 years from the due date.
Art. L244-3 CSS; Art. L3245-1 Code du travail
+25%
Contribution adjustments for hidden work carry a 25% surcharge (40% if repeated) and loss of reductions and exemptions on those wages.
Art. L243-7-7 CSS
6 months' pay
A worker treated as hidden staff can claim a lump-sum indemnity of at least 6 months of pay if the contract ends, on top of other claims.
Art. L8223-1 Code du travail
3 years and €45,000
Intentional hidden work is a criminal offence: up to 3 years in prison and a €45,000 fine for individuals (five times more for companies). A client can be jointly liable.
Art. L8224-1, L8222-2 Code du travail
Self-employed (micro-entrepreneur) regime
Registration and ceilingsFreelancers register with the business formalities office. The micro regime applies up to €83,600 turnover for services and €203,100 for goods in 2026, above which the standard regime applies.service-public.gouv.fr; economie.gouv.fr (2026 ceilings)
Social contributionsPaid on turnover, monthly or quarterly: 25.6% for other services (BNC), 21.2% for commercial and craft services, 23.2% for CIPAV regulated professions in 2026. Reduced start-up rate (ACRE) is now smaller.economie.gouv.fr (2026 rates); Art. L613-7 CSS
VAT and invoicingBasic VAT exemption applies below set turnover thresholds; above them the freelancer must charge VAT. An invoice must show the company number and legal mentions, and the client can request the vigilance certificate.Art. 293 B CGI; Art. D8222-5 Code du travail
Work with independents in France, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
€39,582
Talent passport, qualified employeeMinimum gross annual pay (2025 value, unchanged figure cited for 2026) with a 3-year degree and a French employment contract.
€59,373
EU Blue CardMinimum gross annual pay (2025 value, 1.5 times the reference salary) with a degree or 5 years' experience.
Work permits in practice
EU, EEA and Swiss nationalsFree movement: no permit or work authorisation is needed. They may register for work and stay as long as they work. Family members can join them.Art. L233-1 CESEDA; Directive 2004/38/EC
Other nationals: work authorisationA non-EU worker needs a residence permit allowing work. The employer files via the ANEF portal and the labour office checks the employment situation unless the job is on the shortage list.Art. L421-1, R5221-17 CESEDA/Code du travail
Talent passport, qualified employeeMulti-year permit for a worker with a 3-year degree and a contract paying at least the annual threshold (about €39,582, 2025 value). Permit length follows the contract, maximum 4 years.Art. L421-1 and L421-9 CESEDA; arrêté of 29 Aug 2025
EU Blue CardFor highly qualified workers with a degree or 5 years of experience and a contract at 1.5 times the reference salary (about €59,373, 2025 value). Allows moves within the EU after 12 months.Art. L421-11 CESEDA; Directive (EU) 2021/1883
Employee permit (salarié)Standard route for a CDI or CDD of 12 months or more, outside the talent routes. Subject to the labour-market test and a minimum SMIC salary level.Art. L421-1 CESEDA
Intra-company transfer and posted staffSpecial permits exist for intra-company transfers and employees posted to France. Declaration obligations also apply to foreign employers posting staff.Art. L421-26 CESEDA; Art. L1262-2-1 Code du travail
Processing time and feesLegal decision time is up to 4 months for the talent passport, with silence meaning refusal. The fee is about €350 for a first permit. Real time depends on the prefecture.Service-public.gouv.fr; ANEF
Family and settlementTalent permit holders can bring their family, who receive a matching family permit with work rights. A long-term resident card is possible after about 5 years of lawful stay.Art. L421-17, L421-23 CESEDA; Art. L424-1 CESEDA
Immigration thresholds are updated yearly by order and should be checked on the day of filing; the figures above are the 2025 values and may change for 2026.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Minimum wage (SMIC) 2026CCI Paris IDF 2026 charges sheet; Légifrance SMIC decree
Social security ceiling (PASS) 2026CCI Paris IDF; MSA 2026 documents
Employer contribution ratesCCI Paris IDF 2026; legisocial.fr 2026 table; URSSAF
General reduction (RGDU) 2026 and abolition of reduced ratesPrevissima summary of 2026 decree; Lefebvre Dalloz
Prevoyance for managers (1.50%)ANI of 17 November 2017 on managers' provident cover (continues art. 7 of the 1947 agreement)
Probation periods and noticeArt. L1221-19 to L1221-26 Code du travail
Fixed-term contract rulesArt. L1242-1 to L1244-3 Code du travail
Notice periods on dismissalArt. L1234-1 Code du travail
Statutory severance formulaArt. R1234-2 Code du travail
Rupture conventionnelle procedure and 40% levyArt. L1237-11 to 16 Code du travail; Art. L137-12 CSS
Public holidays 2026Art. L3133-1 Code du travail; calendar calculation from Easter 5 April 2026
Annual leave and working timeArt. L3141-3, L3121-18 to 36 Code du travail
New birth leave from 1 July 2026info.gouv.fr page; social security finance law 2026
Contractor reclassification and penaltiesArt. L8221-6, L8224-1, L8223-1; Cass. soc. 1996, 2018, 2020
Micro-entrepreneur ceilings and rates 2026economie.gouv.fr 2026 pages
Talent passport and Blue Card thresholdsintegrationfrance.fr summary of arrêté 29 Aug 2025
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Talent passport and EU Blue Card salary thresholds are updated by government order. Check the current figure on service-public.fr or France-Visas before filing.
- The local transport levy (versement mobilité) depends on where staff work and can change on 1 January and 1 July; it is 3.2% in Paris and the inner suburbs in 2026. Work-accident rates vary by company and sector.
- A new birth leave of 1 or 2 months per parent can be taken from 1 July 2026, paid by social security at 70% of capped salary for the first month and 60% for the second.
- The employer levy on rupture conventionnelle severance rose from 30% to 40% for contracts ending after 1 January 2026.
Changelog
Oct 2026Guide rebuilt for France with 2026 figures and sources.France
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Italy, start to finish
FreelanX EOR is the legal employer in Italy. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Italy employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
The CCNL drives most terms
No national minimum wage. The sector CCNL sets pay scales, levels, notice, leave, probation, sick pay and overtime.
13th and 14th month pay
A 13th month is paid to nearly all employees. Many CCNL (e.g. commerce) add a 14th month. Quote annual gross including both.
TFR severance accrues yearly
The employer sets aside about 7.4% of annual pay each year as TFR, revalued yearly, and pays it out at the end of employment.
Fixed-term needs a reason after 12 months
First 12 months need no reason. Up to 24 months needs a causale. The total limit is 24 months unless the CCNL says otherwise.
Dismissal must be reasoned and written
Only for just cause or justified reason. Remedy is usually compensation of 6 to 36 months' pay for staff hired after 7 March 2015.
False partita IVA is audited
Contractors working like staff can be reclassified. Co.co.co. contracts must be coordinated, not organised, by the client.
Five mistakes to avoid
The ones we see most often when a team hires in Italy for the first time.
Wrong CCNL or wrong level
Applying a cheaper CCNL or a lower level than the real duties leads to back pay claims and INPS contribution top-ups on the correct minimums.
Art. 36 Constitution; Art. 2103 Civil Code; L. 389/1989 art. 1Ignoring 13th, 14th and TFR in the budget
Offers quoted as 12 monthly payments miss the extra months and the TFR accrual. Total cost is higher than the stated gross.
Art. 2120 Civil Code; CCNLFixed-term past 12 months without a causale
A renewal or extension beyond 12 months without a valid reason turns the contract into a permanent one from that date. Challenge window is 180 days.
Art. 19 and 28 D.Lgs. 81/2015Dismissal without written reasons or wrong procedure
Missing reasons or skipped steps (disciplinary letter, conciliation where required) lead to indemnities and sometimes reinstatement.
L. 604/1966 art. 2 and 7; Art. 7 L. 300/1970; D.Lgs. 23/2015Using partita IVA for integrated staff
Full-time, single-client work with set hours and tools invites reclassification with back contributions, tax and penalties.
Art. 2094 Civil Code; Art. 2 D.Lgs. 81/2015; Art. 69-bis D.Lgs. 276/2003Contract rules that matter
Form of contractOpen-ended is the default. Written information on key terms must be given before start (transparency rules). Employer must file the UniLav notice by the day before start.D.Lgs. 104/2022 art. 1; L. 296/2006 art. 1 c. 1180
ProbationMust be agreed in writing before work starts. Length is set by CCNL and level, with a legal cap of 6 months. Either side may end it without notice or reasons.Art. 2096 Civil Code; R.D.L. 1825/1924 art. 4
Fixed-term contractsUp to 12 months without a reason. From 12 to 24 months only with a causale (CCNL case, parties' technical or organisational needs where allowed, or replacement). Max 24 months, 4 extensions.Art. 19-21 D.Lgs. 81/2015 as amended by DL 87/2018 and DL 48/2023
Fixed-term extrasExtra 1.4% NASpI contribution, plus 0.5% per renewal. Gap of 10 or 20 days between contracts. Quota of 20% of permanent staff unless the CCNL differs.Art. 21, 23 D.Lgs. 81/2015; L. 92/2012 art. 2 c. 28-29
Notice of termsEmployer must give written details on pay, hours, leave, notice and the applicable CCNL. Automated decision systems used at work must also be disclosed.D.Lgs. 152/1997 as amended by D.Lgs. 104/2022
Non-competeValid only in writing, limited in time (max 3 years, 5 for executives), place and activity, with fair pay. Without pay it is void.Art. 2125 Civil Code
Collective agreementsOver 900 CCNL are filed with CNEL. Courts treat the main union-signed CCNL as the benchmark for fair pay. Contributions are computed on CCNL minimums.Art. 36 Constitution; L. 389/1989 art. 1 c. 1
Job duties and levelsStaff are placed in a CCNL level by duties. Moving to lower duties needs a legal reason and the pay level is kept. Executives (dirigenti) have a separate CCNL.Art. 2103 Civil Code
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (EUR)
Employer share of statutory contributions
€10,528
30.1% of gross salary
Estimated total employer cost
€45,703 – €46,228
Gross salary + contributions + other employer costs (€175 to €700)
Pension (IVS)
Ceiling applies to staff first insured after 1995. Older insured staff have no ceiling.
€8,334Family allowances (CUAF)
Standard rate for employees of non-agricultural employers.
€238Unemployment (NASpI)
Permanent contracts. Fixed-term contracts add 1.4%, not included here.
€564Maternity
Standard rate.
€161Sickness (commerce and services)
Applies in commerce and services. In industry only blue-collar staff are covered. Check the CCNL in use.
€777Wage guarantee fund (FIS)
Assumed rate for employers over 5 employees (0.80%). Smaller employers pay 0.50%.
€280TFR guarantee fund
Pays TFR if the employer is insolvent.
€70Continuing training levy
Paid to an interprofessional training fund.
€105Employer share of statutory contributions
€15,040
30.1% of gross salary
Estimated total employer cost
€65,290 – €66,040
Gross salary + contributions + other employer costs (€250 to €1,000)
Pension (IVS)
Ceiling applies to staff first insured after 1995. Older insured staff have no ceiling.
€11,905Family allowances (CUAF)
Standard rate for employees of non-agricultural employers.
€340Unemployment (NASpI)
Permanent contracts. Fixed-term contracts add 1.4%, not included here.
€805Maternity
Standard rate.
€230Sickness (commerce and services)
Applies in commerce and services. In industry only blue-collar staff are covered. Check the CCNL in use.
€1,110Wage guarantee fund (FIS)
Assumed rate for employers over 5 employees (0.80%). Smaller employers pay 0.50%.
€400TFR guarantee fund
Pays TFR if the employer is insolvent.
€100Continuing training levy
Paid to an interprofessional training fund.
€150Employer share of statutory contributions
€21,056
30.1% of gross salary
Estimated total employer cost
€91,406 – €92,456
Gross salary + contributions + other employer costs (€350 to €1,400)
Pension (IVS)
Ceiling applies to staff first insured after 1995. Older insured staff have no ceiling.
€16,667Family allowances (CUAF)
Standard rate for employees of non-agricultural employers.
€476Unemployment (NASpI)
Permanent contracts. Fixed-term contracts add 1.4%, not included here.
€1,127Maternity
Standard rate.
€322Sickness (commerce and services)
Applies in commerce and services. In industry only blue-collar staff are covered. Check the CCNL in use.
€1,554Wage guarantee fund (FIS)
Assumed rate for employers over 5 employees (0.80%). Smaller employers pay 0.50%.
€560TFR guarantee fund
Pays TFR if the employer is insolvent.
€140Continuing training levy
Paid to an interprofessional training fund.
€210Employer share of statutory contributions
€27,072
30.1% of gross salary
Estimated total employer cost
€117,522 – €118,872
Gross salary + contributions + other employer costs (€450 to €1,800)
Pension (IVS)
Ceiling applies to staff first insured after 1995. Older insured staff have no ceiling.
€21,429Family allowances (CUAF)
Standard rate for employees of non-agricultural employers.
€612Unemployment (NASpI)
Permanent contracts. Fixed-term contracts add 1.4%, not included here.
€1,449Maternity
Standard rate.
€414Sickness (commerce and services)
Applies in commerce and services. In industry only blue-collar staff are covered. Check the CCNL in use.
€1,998Wage guarantee fund (FIS)
Assumed rate for employers over 5 employees (0.80%). Smaller employers pay 0.50%.
€720TFR guarantee fund
Pays TFR if the employer is insolvent.
€180Continuing training levy
Paid to an interprofessional training fund.
€270Employer share of statutory contributions
€36,096
30.1% of gross salary
Estimated total employer cost
€156,696 – €158,496
Gross salary + contributions + other employer costs (€600 to €2,400)
Pension (IVS)
Ceiling applies to staff first insured after 1995. Older insured staff have no ceiling.
€28,572Family allowances (CUAF)
Standard rate for employees of non-agricultural employers.
€816Unemployment (NASpI)
Permanent contracts. Fixed-term contracts add 1.4%, not included here.
€1,932Maternity
Standard rate.
€552Sickness (commerce and services)
Applies in commerce and services. In industry only blue-collar staff are covered. Check the CCNL in use.
€2,664Wage guarantee fund (FIS)
Assumed rate for employers over 5 employees (0.80%). Smaller employers pay 0.50%.
€960TFR guarantee fund
Pays TFR if the employer is insolvent.
€240Continuing training levy
Paid to an interprofessional training fund.
€360INAIL work accident premium (about 0.3% to 1% for office work), CCNL funds (health, supplementary) and sector levies. TFR accrual of about 7.4% of gross is a separate cost and not included here.
Pay and contribution rules
Minimum wageNo statutory minimum. The CCNL scale for the level is the floor, and courts use it to test fair pay. Since DL 62/2026 (Law 112/2026), fair pay is tied to the total pay of the leading CCNL in the sector.Art. 36 Constitution; Cass. 27711/2023
13th monthPaid in December, one month of pay, accruing monthly. It is due to nearly all employees under the CCNL.CCNL; Art. 2099 Civil Code
14th monthDue only where the CCNL provides it (e.g. commerce, tourism), usually paid in June or July. Metalworking CCNL has no 14th month.CCNL Terziario; CCNL Metalmeccanico
TFR (severance accrual)Each year: gross yearly pay divided by 13.5 (about 7.41%), revalued by 1.5% plus 75% of CPI inflation. Paid when employment ends. Employee can direct it to a pension fund.Art. 2120 Civil Code; D.Lgs. 252/2005
Income tax withholdingIRPEF brackets 2026: 23% to €28,000, 33% to €50,000, 43% above. Employer withholds monthly, plus regional and municipal surtaxes. Employee INPS is about 9.19%.Art. 11 TUIR; L. 199/2025 (Budget Law 2026)
Tax and payroll thresholdsINPS annual pensionable ceiling is €122,295 for post-1995 insured staff. An extra 1% employee contribution applies above €56,224.INPS circular 6/2026
Payslip and paymentEmployer must give a payslip each month and keep the electronic payroll book. Cash pay is not allowed. Payment is by bank transfer.L. 4/1953; L. 205/2017 art. 1 c. 910
Working time
Normal weekly hours40 hours per week by law. The CCNL may set fewer (often 38 to 40). Hours may be averaged over a period set by the CCNL.Art. 3 D.Lgs. 66/2003
Maximum weekly hoursAverage 48 hours per week including overtime, over 4 months by default. The CCNL may extend the period to 6 or 12 months.Art. 4 D.Lgs. 66/2003
OvertimeNeeds the employee's agreement and the CCNL limit. If the CCNL is silent, the cap is 250 hours per year. Premiums are set by CCNL, usually 15% to 50%.Art. 5 D.Lgs. 66/2003
Rest and breaks11 consecutive hours of daily rest. Weekly rest of 24 hours, usually Sunday, averaged over 14 days. A break is due if the day exceeds 6 hours.Art. 7-9 D.Lgs. 66/2003
Night and Sunday workNight is a 7-hour period including midnight to 5 a.m. Night workers average 8 hours per day and need health checks. Premiums are set by CCNL.Art. 1, 13 D.Lgs. 66/2003
Time recording and remote workHours worked and overtime are shown in the electronic payroll book. Remote work needs a written agreement filed online. Executives with real autonomy are largely excluded from limits.Art. 39 DL 112/2008; L. 81/2017 art. 19; Art. 17 D.Lgs. 66/2003
Leave and absences
Annual leaveAt least 4 weeks by law. Two weeks must be taken in the year if the employee asks, the rest within 18 months. No pay in lieu except at termination. CCNL often adds leave hours.Art. 36 Constitution; Art. 10 D.Lgs. 66/2003
Sick payDays 1 to 3 are paid by the employer per CCNL. From day 4 INPS pays 50% (to day 20), then 66.67% to day 180. CCNL usually requires top-up. Job is protected for the CCNL sick period (comporto).Art. 2110 Civil Code; DL 663/1979
Maternity5 months compulsory leave at 80% of pay, paid by INPS. Usually 2 months before and 3 after birth, or flexible with medical approval. CCNL may top up.Art. 16-22 D.Lgs. 151/2001
Paternity and parentalFathers have 10 working days at 100% (20 for multiple births). Parental leave up to 10 months in total per couple until the child is 12, partly paid at 30% or 80%.D.Lgs. 105/2022; Art. 32 D.Lgs. 151/2001; Budget Law 2025
Other leave3 paid days per year for family bereavement or serious illness. 3 paid days per month for care of a disabled family member. Study leave of 150 hours. CCNL adds marriage leave.L. 53/2000 art. 4; L. 104/1992 art. 33; Art. 10 L. 300/1970
Statutory minimum paid leave, in weeks
How Italy compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayTue 6 JanNational
EpiphanySun 5 AprNational
Easter SundayMon 6 AprNational
Easter MondaySat 25 AprNational
Liberation DayFri 1 MayNational
Labour DayTue 2 JunNational
Republic DaySat 15 AugNational
Assumption DaySun 1 NovNational
All Saints' DayTue 8 DecNational
Immaculate ConceptionFri 25 DecNational
Christmas DaySat 26 DecNational
St Stephen's DayIn 2026 Easter Sunday, 25 April, 15 August, 4 October, 1 November and 26 December fall on a weekend. Local patron saint days apply in each city (e.g. Rome 29 June, Milan 7 December). 4 October is a national public holiday again from 2026 (Law 151/2025).
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
ProbationNo notice or reasons needed, either side
Level 6-7, under 5 years15 days (Terziario CCNL)
Level 4-5, under 5 years20 days
Level 2-3, under 5 years30 days
Level 2-3, 5 to 10 years45 days
Quadri and level 1, under 5 years60 days
Level 2-3, over 10 years60 days
Quadri and level 1, 5 to 10 years90 days
Quadri and level 1, over 10 years120 days
Ladder shows the commerce (Terziario) CCNL as an example for employer notice. Other CCNL differ. Notice starts on the 1st or 16th of the month. Employee notice is shorter. Pay in lieu is allowed. Executives follow their own CCNL. Resignations are filed online.
Rules for ending an employment
Form and challengeDismissal must be in writing with reasons. The employee has 60 days to challenge in writing and a further 180 days to start court action.Art. 2 and 6 L. 604/1966
Valid groundsJust cause (no notice), justified subjective reason (misconduct) or justified objective reason (business need, with proof that no other role is available). Disciplinary steps are mandatory.Art. 2119 Civil Code; Art. 3 L. 604/1966; Art. 7 L. 300/1970
Compensation (hired after 7 March 2015)Unfair dismissal: 2 months' pay per year of service, between 6 and 36 months. The judge has discretion within the range. Reinstatement only for discriminatory, null or some disciplinary cases.Art. 3 D.Lgs. 23/2015; DL 87/2018; Corte cost. 194/2018
Constitutional Court rulingsRuling 128/2024 allows reinstatement for an objective-reason dismissal where the facts are manifestly absent. Ruling 118/2025 removed the 6-month cap for small employers.Corte cost. 128/2024 and 118/2025 (art. 9 D.Lgs. 23/2015)
Small employersEmployers below the Art. 18 threshold (15 employees in a unit, 60 overall) pay half: about 1 month per year, minimum 3 months. The former cap of 6 months no longer applies.Art. 9 D.Lgs. 23/2015; Art. 18 L. 300/1970
Special protection and collective dismissalDismissal is void in pregnancy up to the child's first birthday and for discriminatory reasons. Collective dismissal applies to employers over 15 staff with 5 or more dismissals in 120 days.Art. 54 D.Lgs. 151/2001; Art. 24 L. 223/1991
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Art. 2094 Civil Code; Art. 2 D.Lgs. 81/2015; Art. 409 n. 3 c.p.c.; Art. 69-bis D.Lgs. 276/2003 (L. 92/2012); Cass. 1663/2020 (platform riders). Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Run the tests before signing
Check the six signals above. If two of three presumption signs (duration, single-client revenue, fixed desk) are met, the presumption of a disguised collaboration applies.
2Write the contract around outcomes
Define deliverables, fees and independence. For co.co.co., record how coordination works. Do not set hours or place. Register the co.co.co. with the labour authorities before start.
3Certify the contract
A certification body (university, labour office, labour consultants) can certify the contract. It gives strong evidence of the parties' intent, though it can be challenged in court.
4Prepare for inspection
INPS, INL or tax authority can audit. Keep invoices, emails, deliverables and proof of other clients. If reclassified, expect employee law to apply from the start of the relationship.
The rule does not apply to regulated professions with a register, to roles covered by specific collective agreements, or to company board members. The client can rebut it by proof.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
5 years
Contribution claims by INPS usually run 5 years back. Wage claims also run 5 years, and for most private-sector employees the clock starts only at the end of employment (Cass. 26246/2022).
L. 335/1995 art. 3 c. 9; Art. 2948 Civil Code
Employee law
Reclassification brings CCNL pay, 13th/14th, TFR, leave and dismissal protection. Hetero-organised work gets employee law without a full reclassification.
Art. 2 D.Lgs. 81/2015
Fines
Fines per worker for undeclared or incorrectly registered employment, plus back contributions with civil penalties and interest. Amounts are updated often, so check the current figures.
DL 12/2002 art. 3; D.Lgs. 124/2004
Tax audit
Withholding, VAT and employer tax on reclassified pay can be assessed. Directors can face personal liability in serious cases.
D.P.R. 600/1973; Art. 2094 Civil Code
Who registers and pays contributions as self-employed
Partita IVA (professionals)Freelancers register for VAT. Flat-rate regime applies up to €85,000 revenue (15% tax, 5% for 5 years if start-up). Professionals without their own fund pay Gestione Separata contributions of 26.07% in 2026.L. 190/2014 art. 1 c. 54-89; L. 335/1995 art. 2 c. 26
Co.co.co. (coordinated collaboration)Personal, continuous work coordinated with the client. INPS Gestione Separata rate for 2026 is 35.03% where no other cover, with 2/3 paid by the client and 1/3 by the collaborator.INPS circular 8/2026; Art. 409 n. 3 c.p.c.
Client withholdingClients withhold 20% on professional fees from non-flat-rate freelancers. Co.co.co. pay is taxed like employment income with progressive withholding.D.P.R. 600/1973 art. 25; Art. 50 TUIR
Work with independents in Italy, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
~€36,300
EU Blue Card salary thresholdApproximate minimum gross yearly pay for the Blue Card in 2026. Contract of at least 6 months. Pay must also meet the CCNL minimum.
164,850
Flussi quota for 2026Total non-EU entries planned for 2026, of which 76,200 non-seasonal employed work. Part of the 2026 to 2028 plan.
Work permits in practice
EU and EEA nationalsFree movement. After 3 months they must register residence with the municipality. No work permit is needed.D.Lgs. 30/2007
Decreto Flussi (quota system)Employed work by non-EU citizens is allowed only within yearly quotas. The 2026 to 2028 plan sets entry numbers by year and sector.Art. 21 D.Lgs. 286/1998; DPCM 2 October 2025
2026 click days12 January (agriculture seasonal), 9 February (tourism seasonal), 16 February and 18 February (non-seasonal). Applications are pre-filled online before the click day.Ministry of Interior circular
Employer stepsEmployer checks with the employment centre that no local worker is available, applies for the nulla osta online, then the worker applies for a visa and a residence contract at the prefecture.Art. 22 D.Lgs. 286/1998; DL 145/2024 (converted by Law 187/2024)
EU Blue CardOutside the quota. Needs a degree (3 years or more) or equivalent experience, a job contract of at least 6 months and pay above the threshold and at CCNL levels.Art. 27-quater D.Lgs. 286/1998
Intra-company transferManagers, specialists and trainees of a group company abroad can come on a separate permit outside the yearly quotas.Art. 27-quinquies D.Lgs. 286/1998
Processing timeNulla osta and visa each often take several weeks to a few months, longer in peak periods. Residence permit is issued after arrival.Practitioner estimate
Family and settlementBlue Card holders may bring family under simplified rules. Long-term resident status is possible after 5 years of legal residence, with time in other EU states counted for Blue Card holders.Art. 27-quater and 9 D.Lgs. 286/1998
Remote workers on non-EU passports who plan to live in Italy also need a permit. A digital-nomad visa exists, with its own income test (not covered here).
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Notice periods by CCNL levelCCNL Terziario
INPS employer rates 2026INPS circular 6/2026
INPS pensionable ceiling 2026INPS circular 6/2026 via informazionefiscale.it
Fixed-term causale rulesD.Lgs. 81/2015; DL 48/2023
Tutele crescenti compensationD.Lgs. 23/2015; Corte cost. 118/2025 (official page read)
Corte cost. 128/2024Corte costituzionale, ruling 128/2024
TFR formulaArt. 2120 Civil Code
IRPEF 2026 bracketsBudget Law 2026; informazionefiscale.it
Public holidays 2026L. 260/1949 and 90/1954; calendar calculation
Gestione Separata 2026 ratesINPS circular 8/2026 via dottrinalavoro.it
Sick pay and maternityINPS rules; D.Lgs. 151/2001
Flussi 2026 quotas and click daysDPCM of 2 October 2025
EU Blue Card thresholdOne law-firm note (about €36,300)
False self-employment presumptionArt. 69-bis D.Lgs. 276/2003
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Employer contribution rates vary by sector and company size (for example sickness cover and the wage guarantee fund). Check the INPS rates for the company's classification.
- Notice periods are set by the sector collective agreement (CCNL) and differ from one agreement to another.
- The option for employer and employee to agree their own reasons for a fixed-term contract beyond 12 months is temporary. Check whether it is still in force before relying on it.
- The EU Blue Card salary threshold is updated periodically. Check the current figure on the official immigration portal before filing.
Changelog
Oct 2026Guide rebuilt for Italy with 2026 figures and sources.Italy
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Netherlands, start to finish
FreelanX EOR is the legal employer in Netherlands. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Netherlands employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
Dismissal needs approval
The employer cannot simply terminate. UWV (business or long-term illness) or the court (personal grounds) must approve, or the employee must agree in writing.
Holiday allowance of 8%
Employees are owed at least 8% of gross annual pay as vakantiegeld, usually paid in May or June, and it is built up during the year.
Two years of sick pay
The employer must pay at least 70% of salary for up to 104 weeks of sickness and run a reintegration process. Failure can extend the duty by up to 52 weeks.
Fixed-term chain rule
After 3 fixed-term contracts, or more than 3 years in total, the next contract is permanent. A gap of over 6 months resets the chain.
Transition payment
Most dismissals owe a transitievergoeding from day one: one third of monthly salary per year of service, with an annual cap.
False self-employment is enforced
The tax authority enforces Wet DBA rules since 1 Jan 2025. A client can face back-payment of payroll tax and social premiums for misclassified contractors.
Five mistakes to avoid
The ones we see most often when a team hires in Netherlands for the first time.
Missing the end-of-contract notice
For a fixed-term contract of 6 months or more, the employer must tell the employee in writing between 1 and 2 months before expiry whether it is renewed. If late, one month's wages per late period is owed.
Art. 7:668 BWIgnoring the chain rule
A fourth fixed-term contract, or one that runs past 36 months, is treated as permanent. A new contract within 6 months of the last one continues the chain.
Art. 7:668a BWDismissing a sick employee
Dismissal during the first 2 years of illness is generally prohibited. Weak reintegration records lead to a UWV wage sanction and a possible extra year of pay.
Art. 7:670 BW; Wet verbetering poortwachterCalling an employee a contractor
Using a ZZP contract for what is in substance employment risks back-payment of wage tax, social premiums, holiday pay and pension, and an employment contract by operation of law.
Art. 7:610 BW; Hoge Raad 24 March 2023 (Deliveroo)Late or wrong probation clause
A probation period must be agreed in writing before the start date. It is not allowed in fixed-term contracts of 6 months or less, and an invalid clause is void.
Art. 7:652 BWContract rules that matter
Form of contractEmployment agreements can be oral, but the employer must give written terms (name, pay, hours, place, leave, notice, probation and more) within 1 week of the start date. Permanent is the default form.Art. 7:655 BW
Probation periodContracts under 6 months: none. 6 months to under 2 years: max 1 month. Permanent or 2 years or more: max 2 months. It must be in writing and cannot be repeated with the same employer.Art. 7:652 BW
Fixed-term contractsMaximum 3 fixed-term contracts within 36 months. A gap of more than 6 months breaks the chain. Collective agreements may extend the limit to 6 years or 6 contracts for some jobs.Art. 7:668a BW
Notice of contract endFor a fixed-term contract of 6 months or more, written notice of renewal or non-renewal must be given 1 to 2 months before end. Late notice makes the employer owe pay for the delay, up to 1 month.Art. 7:668 BW
Non-competeA non-compete in a fixed-term contract must be justified in writing by serious business interests. For permanent contracts it must be in writing. The court may limit or void it.Art. 7:653 BW
Collective agreementsMany sectors have a CAO covering pay scales, hours and pension. A CAO can be declared generally binding for all employers in the sector, so check the sector before offering terms.Wet AVV 1937
Flexible workEmployees with 26 weeks of service can ask to change hours, place or schedule. The employer needs a reason to refuse. Zero-hours and on-call contracts have extra pay and notice rules.Wet flexibel werken; Art. 7:628a BW
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (EUR)
Employer share of statutory contributions
€7,196
18.0% of gross salary
Estimated total employer cost
€48,796 – €53,196
Gross salary + contributions + other employer costs (€1,600 to €6,000)
Awf (unemployment, WW) low rate
Low rate for permanent contracts. Fixed-term and flex contracts pay the high rate of 7.74%.
€1,096Aof (disability) large employer
Small employers pay 6.27%; medium and large employers pay 7.63%. Size is based on the 2024 premium wage sum.
€3,052Whk (return-to-work fund) average
Average calculation rate. The actual rate depends on the employer's own claims history and sector.
€608Zvw (health insurance, employer share)
Employer levy on top of employees' own health premiums. It was 6.51% in 2025.
€2,440Employer share of statutory contributions
€10,794
18.0% of gross salary
Estimated total employer cost
€73,194 – €79,794
Gross salary + contributions + other employer costs (€2,400 to €9,000)
Awf (unemployment, WW) low rate
Low rate for permanent contracts. Fixed-term and flex contracts pay the high rate of 7.74%.
€1,644Aof (disability) large employer
Small employers pay 6.27%; medium and large employers pay 7.63%. Size is based on the 2024 premium wage sum.
€4,578Whk (return-to-work fund) average
Average calculation rate. The actual rate depends on the employer's own claims history and sector.
€912Zvw (health insurance, employer share)
Employer levy on top of employees' own health premiums. It was 6.51% in 2025.
€3,660Employer share of statutory contributions
€14,286
17.9% of gross salary
Estimated total employer cost
€97,486 – €106,286
Gross salary + contributions + other employer costs (€3,200 to €12,000)
Awf (unemployment, WW) low rate
Low rate for permanent contracts. Fixed-term and flex contracts pay the high rate of 7.74%.
€2,176Aof (disability) large employer
Small employers pay 6.27%; medium and large employers pay 7.63%. Size is based on the 2024 premium wage sum.
€6,059Whk (return-to-work fund) average
Average calculation rate. The actual rate depends on the employer's own claims history and sector.
€1,207Zvw (health insurance, employer share)
Employer levy on top of employees' own health premiums. It was 6.51% in 2025.
€4,844Employer share of statutory contributions
€14,286
14.3% of gross salary
Estimated total employer cost
€118,286 – €129,286
Gross salary + contributions + other employer costs (€4,000 to €15,000)
Awf (unemployment, WW) low rate
Low rate for permanent contracts. Fixed-term and flex contracts pay the high rate of 7.74%.
€2,176Aof (disability) large employer
Small employers pay 6.27%; medium and large employers pay 7.63%. Size is based on the 2024 premium wage sum.
€6,059Whk (return-to-work fund) average
Average calculation rate. The actual rate depends on the employer's own claims history and sector.
€1,207Zvw (health insurance, employer share)
Employer levy on top of employees' own health premiums. It was 6.51% in 2025.
€4,844Employer share of statutory contributions
€14,286
11.9% of gross salary
Estimated total employer cost
€139,086 – €152,286
Gross salary + contributions + other employer costs (€4,800 to €18,000)
Awf (unemployment, WW) low rate
Low rate for permanent contracts. Fixed-term and flex contracts pay the high rate of 7.74%.
€2,176Aof (disability) large employer
Small employers pay 6.27%; medium and large employers pay 7.63%. Size is based on the 2024 premium wage sum.
€6,059Whk (return-to-work fund) average
Average calculation rate. The actual rate depends on the employer's own claims history and sector.
€1,207Zvw (health insurance, employer share)
Employer levy on top of employees' own health premiums. It was 6.51% in 2025.
€4,844Pension contributions (mandatory under many collective agreements), sector funds, ufo/sick-pay insurance, and holiday allowance accrual are not in the items above. Holiday allowance of 8% is a pay cost, not a premium.
Pay and contribution rules
Minimum wage€14.71 per hour from 1 Jan 2026 and €14.99 per hour from 1 Jul 2026 for age 21 and over (about €2,598 per month at 40 hours from July). Lower rates apply under age 21.Wet minimumloon en minimumvakantiebijslag; Rijksoverheid
Holiday allowanceAt least 8% of gross wages earned in the year, usually paid in May. Many collective agreements and employers pay more.Art. 15 Wml
13th monthNo statutory 13th or 14th month. Some collective agreements or contracts provide one, so check the CAO.No statutory basis
Income tax withholdingEmployer withholds payroll tax (loonheffing). Box 1 rates for 2026: 35.75% up to €38,883, 37.56% up to €78,426, 49.50% above. Rates include national insurance for people under pension age.Belastingdienst; Wet IB 2001
Employee social premiumsEmployees pay no separate wage-based social premium in the payslip. National insurance is included in the Box 1 rates. Employee health insurance is paid directly to insurers.Wet financiering sociale verzekeringen
PayslipA written or electronic payslip must be given with each payment, showing gross pay, deductions, hours and holiday allowance.Art. 7:626 BW
Expense and travel payTax-free reimbursement of business costs is possible under the work-related costs scheme (WKR) up to 3% of fiscal wage bill for the first €400,000. Travel pay is common but not mandatory.Belastingdienst WKR
Working time
Daily and weekly limitMaximum 12 hours per shift and 60 hours per week. Over any 16 weeks the average must not exceed 48 hours per week. A full-time contract is usually 36 to 40 hours.Arbeidstijdenwet (ATW) Art. 5:7
OvertimeNo statutory overtime premium. Pay for extra hours follows the contract or the collective agreement. Overtime is allowed inside the ATW limits.ATW; Art. 7:610 BW
BreaksA 30-minute break (can be two 15-minute breaks) after 5.5 hours of work. A 45-minute break applies after 10 hours.ATW Art. 5:4
Daily and weekly restAt least 11 consecutive hours rest per 24 hours, and 36 consecutive hours per 7 days (or 72 hours per 14 days).ATW Art. 5:3
Night and Sunday workNight work (00:00 to 06:00) is restricted: shifts ending after 02:00 must be limited and employees get extra rest. Sunday work requires employee consent or a CAO rule.ATW Art. 5:8 to 5:9
Time recordingThe employer must keep a record of hours worked. EU case law on working-time registration applies, and a registration system is expected.ATW Art. 4:3
Leave and absences
Annual leaveStatutory minimum is 4 times the weekly working hours (20 days for a 5-day week). Statutory leave expires 6 months after the year it accrued, unless the employee could not take it.Art. 7:634 and 7:640a BW
Sick payAt least 70% of salary for up to 104 weeks, and not below the minimum wage in year 1. Many employers pay 100% in year 1. The law sets no unpaid first sick day, but a contract may set up to two.Art. 7:629 BW
Reintegration (poortwachter)The employer and employee follow set steps (problem analysis in 6 weeks, plan of action in 8 weeks, evaluations). UWV checks effort at week 93. Weak effort can lead to a wage sanction up to 52 weeks.Wet verbetering poortwachter
Maternity and partner leaveMaternity leave is 16 weeks paid by UWV at 100% of daily wage up to a cap. Partner leave is 1 week at full pay, plus up to 5 weeks at 70% paid by UWV.Wet arbeid en zorg; UWV
Parental leave26 times weekly hours unpaid, of which 9 weeks are paid by UWV at 50% of daily wage up to a cap if taken in the first year after birth.Wet arbeid en zorg
Statutory minimum paid leave, in weeks
How Netherlands compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayFri 3 Apr
Good FridayNot a statutory day off; some CAOs and employers observe it
Sun 5 AprNational
Easter Sunday(Sunday)
Mon 6 AprNational
Easter MondayMon 27 AprNational
King's DayTue 5 May
Liberation DayOfficial day off only in some years, many CAOs give it every 5 years; 2026 not a general day off
Thu 14 MayNational
Ascension DaySun 24 MayNational
Whit Sunday(Sunday)
Mon 25 MayNational
Whit MondayFri 25 DecNational
Christmas DaySat 26 DecNational
Boxing Day(Saturday)
No law grants paid public holidays. They follow the contract or collective agreement. Easter Sunday, Whit Sunday and Boxing Day fall on a Sunday or Saturday in 2026. Liberation Day (5 May) is a full holiday only every fifth year (2025).
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Probation periodEither side may end it with immediate effect
Under 5 years1 month
5 to under 10 years2 months
10 to under 15 years3 months
15 years or more4 months
Employee notice is 1 month, in writing. The employer notice runs from the end of the month after UWV permit or court ruling and may be cut by the time UWV took, but not below 1 month. A CAO may differ. Fixed-term contracts end automatically, no notice needed.
Rules for ending an employment
Form and routesMutual agreement (settlement agreement with 14-day reconsideration), UWV permit for business or long-term illness grounds, or court dissolution for other grounds. Summary dismissal for urgent cause is possible.Art. 7:669 and 7:671 BW
Valid groundsExactly one of eight statutory grounds must be proven: business economic reasons, long-term illness, repeated absence, incapacity, culpable conduct, refusal to work, broken relationship, or other circumstances. Reassignment must be impossible.Art. 7:669(3) BW
Transition paymentOne third of gross monthly salary per year of service, pro rata for part years, from day 1 of employment. 2026 cap: €102,000 or one annual salary if higher. Small employers have transitional relief for business closures.Art. 7:673 BW; Rijksoverheid
Fair compensationThe court may add extra pay if the employer seriously fell short, for example in a sick-leave dismissal. It is rare, and the court can also give a dismissal-related payment.Art. 7:671b(8c) BW
Special protectionsDismissal is barred or limited during sickness (first 2 years), pregnancy and maternity leave, works council membership, and union activity. Dismissals in these cases are voidable.Art. 7:670 BW
Collective dismissalNotify UWV and unions if 20 or more employees at one site are to be dismissed within 3 months. A consultation period and notification are required, and a social plan is often agreed.Wet melding collectief ontslag
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Art. 7:610 BW; Hoge Raad 24 March 2023, ECLI:NL:HR:2023:443 (Deliveroo) holistic test; Belastingdienst Wet DBA guidance. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Assess the relationship
Look at the real working practice, not only the written contract. Use the Hoge Raad factors, and keep notes of why each point favours independence.
2Use an approved model agreement
Model agreements approved before 6 Sep 2024 may be used until 31 Dec 2029 only if the actual work matches the text. The tax authority no longer assesses new models.
3Get a declaration where useful
A VAR is no longer available. A client can ask for a binding opinion from the tax authority on a specific situation, but this is slow and fact-specific.
4Review on audit
On audit the tax authority checks real facts and may issue an additional payroll tax assessment. A fine requires intent or gross negligence in 2026.
Wet DBA enforcement has been fully active since 1 Jan 2025. No fines for missing information (verzuimboetes) are imposed in 2026. Lookback for correction is normally not earlier than 1 Jan 2025, except for bad faith or ignored warnings.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
5 years
Lookback of up to 5 years may apply for bad faith or if an earlier warning was ignored. Otherwise assessments generally start from 1 Jan 2025.
Belastingdienst; Awr Art. 16
Back-payment
The client owes payroll tax and social premiums, plus employee tax paid by the worker may be offset. Interest applies.
Wet LB 1964; Wfsv
Employment rights
The worker can claim employee rights: minimum wage, holiday pay, sick pay, dismissal protection and pension contributions.
Art. 7:610 BW
Fines
Fines for intent or gross negligence are possible in 2026. Fines for failing to report are not yet imposed.
Belastingdienst
Self-employed (ZZP) status and reform
Wet VBAR statusThe clarification part of the VBAR bill was dropped by the cabinet. The rebuttable presumption of employment for low hourly rates remains and EU rules require its publication in 2026. Rate threshold and start date not final.Grant Thornton, Knab; Tweede Kamer
ZelfstandigenwetA proposed new self-employed act went to internet consultation on 1 Oct 2026 (to 29 Oct 2026) with intended start date 1 Jan 2028. It is not law and does not change current assessments.Knab article of 1 Oct 2026
Contractor registrationA true ZZP contractor should have a KvK registration, VAT number, and meet the self-employed tax test (hours criterion 1,225 hours per year).Wet IB 2001 Art. 3.6
Work with independents in Netherlands, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
€5,942
Highly skilled migrant (30+)Minimum gross monthly salary in 2026, excluding 8% holiday pay. €4,357 for under 30.
€423
IND application feeFee for a kennismigrant, Blue Card or ICT permit application in 2026. Employer must be a recognised sponsor.
Work permits in practice
EU/EEA nationalsEU, EEA and Swiss nationals can live and work freely. Registration with the municipality is needed for stays over 4 months, and a BSN (citizen service number) is issued.Vreemdelingenwet 2000; IND
Main employer permitThe kennismigrant (highly skilled migrant) residence permit needs a recognised sponsor and a gross salary above the threshold. It does not need a labour market test or work permit.Besluit uitvoering Vreemdelingenwet; IND
Salary thresholds 202630 or older: €5,942 per month. Under 30: €4,357. Reduced (graduate search year): €3,122. Blue Card: €5,942, or €4,754 reduced. Excludes holiday allowance. Applies to applications filed in 2026.AWVN, IND; IND newsletter
Recognised sponsorThe employer must be a recognised sponsor. Application fee is €2,539 under 50 staff and €5,080 above.IND; Grant Thornton
Processing timeThe IND's legal decision period is 90 days (extendable by 30). Add a few weeks for the entry visa (MVV) where required.IND
Family and partnerFamily members of a highly skilled migrant can get a residence permit and can work freely. A family fee of €254 applies.IND
30% rulingA tax benefit for incoming employees: 30% of pay tax-free in 2026, for up to 60 months. Salary norm €48,013 (€36,497 for under 30 with a Dutch master's). Cap at WNT limit of €262,000. From 1 Jan 2027, 27% for those new from 2024.Belastingdienst; Law&More
SettlementPermanent residence is possible after 5 years of continuous residence with a basic integration exam. Naturalisation rules are separate.IND
Thresholds are indexed every January and apply by date of application. Check the IND salary table before every filing.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Minimum wage 2026Rijksoverheid / ondernemenmetpersoneel.nl (€14.71 then €14.99)
Employer premiums (Awf, Zvw, ceiling)Grant Thornton and KVGO 2026 tables
Aof and Whk ratesGrant Thornton
Holiday allowance 8%Wml Art. 15
Transition payment and capRijksoverheid page
Notice periodsArt. 7:672 BW (knowledge, not re-fetched)
Chain rule and probationArt. 7:668a and 7:652 BW (knowledge)
Sick pay 104 weeksArt. 7:629 BW; Wet verbetering poortwachter (knowledge)
Wet DBA enforcementKnab article 1 Oct 2026 and Grant Thornton
Wet VBAR / ZelfstandigenwetGrant Thornton, Knab
30% ruling 2026Law&More
Kennismigrant thresholds 2026AWVN page
Public holidays 2026Computed from Easter 5 Apr 2026
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Aof and Whk premiums depend on employer size and sector and are set each year. Check the Belastingdienst rates for the current year.
- The Wet VBAR bill would presume employment for self-employed workers paid below a set hourly rate. The rate and start date are not final.
- The 30% ruling rate and its salary norm are set by law and updated every year. Check the Belastingdienst before applying.
- Kennismigrant and Blue Card salary thresholds are indexed every January. Check the IND website for the current figures.
Changelog
Oct 2026Guide rebuilt for Netherlands with 2026 figures and sources.Netherlands
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Spain, start to finish
FreelanX EOR is the legal employer in Spain. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Spain employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
Indefinite contract is the default
Since the 2022 reform temporary hiring needs a real cause. Unjustified fixed-term contracts become indefinite.
Two extra pay instalments
Annual pay is split in 14 payments or 12 with the extras prorated. Check the collective agreement.
Collective agreement sets a lot
The sector agreement (convenio) fixes minimum pay scales, probation, hours and leave extras. Identify the right one.
Dismissal is costly
Unfair dismissal costs 33 days of pay per year of service, capped at 24 months. A valid cause and form are essential.
Working time must be recorded
Daily start and end times must be recorded and kept 4 years. A digital system decree is announced but not yet in force.
Contractor status is policed
Inspectors reclassify disguised employees and can back-charge Social Security for up to 4 years plus fines.
Five mistakes to avoid
The ones we see most often when a team hires in Spain for the first time.
Using temporary contracts without cause
Fixed-term contracts need a stated cause (production circumstances or replacement). Otherwise they are treated as indefinite.
Art. 15 ET (RDL 32/2021)Ignoring the collective agreement
Pay scales, bonuses, probation and extra leave in the sector convenio bind the employer even if the contract is silent.
Arts. 82-86 ETDismissal without cause or letter
A defective dismissal letter or missing cause leads to improcedente (33 days per year) or nullity (reinstatement plus back pay).
Arts. 53-56 ETNo working time record
Missing daily records are a labour infringement and shift the burden of proof on overtime to the employer.
Art. 34.9 ET; LISOS art. 7Treating employees as freelancers
Fixed hours, tools, instructions and a single client point to employment and can trigger inspection and back payments.
Art. 1.1 and 8.1 ETContract rules that matter
Form of contractMay be oral, but fixed-term, part-time and training contracts must be in writing. Written terms are strongly advised and the employee must be informed of essential terms.Art. 8 ET; RD 1659/1998
Probation periodSet by collective agreement. Without one, maximum 6 months for qualified technicians and 2 months for others (3 months in firms under 25 staff).Art. 14 ET
Fixed-term contractsOnly for production circumstances (6 months, up to 12 by sector agreement; 90 days a year for foreseeable peaks) or replacement. Training contracts are separate.Art. 15 ET
Fijo discontinuoPermanent contract for seasonal or intermittent work. Workers are called in order of seniority and have full employment rights between calls.Art. 16 ET
Chaining of contractsWorkers hired for more than 18 months within 24 months, in the same or another post, become permanent.Art. 15.5 ET
Non-competePost-contract non-compete valid up to 2 years for technicians and 6 months for others, with real business interest and fair compensation.Art. 21 ET
Collective agreementsSector agreements apply by default. Company agreements cannot go below the sector pay scale. Expired agreements stay in force until replaced.Arts. 84, 86 ET
Short contract surchargeFixed-term contracts under 30 days carry an extra employer contribution of €33.62 in 2026.Orden PJC/297/2026
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (EUR)
Employer share of statutory contributions
€12,260
30.6% of gross salary
Estimated total employer cost
€52,660 – €53,660
Gross salary + contributions + other employer costs (€400 to €1,400)
Common contingencies
Retirement, sickness, maternity. Monthly maximum base €5,101.20 in 2026 (x12).
€9,440Intergenerational Equity Mechanism (MEI)
Employer part of 0.90% total in 2026 (worker 0.15%).
€300Unemployment
Indefinite contracts. Fixed-term contracts pay 6.70%.
€2,200FOGASA
Salary guarantee fund, employer only.
€80Vocational training
Worker pays a further 0.10%.
€240Employer share of statutory contributions
€18,390
30.6% of gross salary
Estimated total employer cost
€78,990 – €80,490
Gross salary + contributions + other employer costs (€600 to €2,100)
Common contingencies
Retirement, sickness, maternity. Monthly maximum base €5,101.20 in 2026 (x12).
€14,160Intergenerational Equity Mechanism (MEI)
Employer part of 0.90% total in 2026 (worker 0.15%).
€450Unemployment
Indefinite contracts. Fixed-term contracts pay 6.70%.
€3,300FOGASA
Salary guarantee fund, employer only.
€120Vocational training
Worker pays a further 0.10%.
€360Employer share of statutory contributions
€18,762
23.5% of gross salary
Estimated total employer cost
€99,562 – €101,562
Gross salary + contributions + other employer costs (€800 to €2,800)
Common contingencies
Retirement, sickness, maternity. Monthly maximum base €5,101.20 in 2026 (x12).
€14,447Intergenerational Equity Mechanism (MEI)
Employer part of 0.90% total in 2026 (worker 0.15%).
€459Unemployment
Indefinite contracts. Fixed-term contracts pay 6.70%.
€3,367FOGASA
Salary guarantee fund, employer only.
€122Vocational training
Worker pays a further 0.10%.
€367Employer share of statutory contributions
€18,762
18.8% of gross salary
Estimated total employer cost
€119,762 – €122,262
Gross salary + contributions + other employer costs (€1,000 to €3,500)
Common contingencies
Retirement, sickness, maternity. Monthly maximum base €5,101.20 in 2026 (x12).
€14,447Intergenerational Equity Mechanism (MEI)
Employer part of 0.90% total in 2026 (worker 0.15%).
€459Unemployment
Indefinite contracts. Fixed-term contracts pay 6.70%.
€3,367FOGASA
Salary guarantee fund, employer only.
€122Vocational training
Worker pays a further 0.10%.
€367Employer share of statutory contributions
€18,762
15.6% of gross salary
Estimated total employer cost
€139,962 – €142,962
Gross salary + contributions + other employer costs (€1,200 to €4,200)
Common contingencies
Retirement, sickness, maternity. Monthly maximum base €5,101.20 in 2026 (x12).
€14,447Intergenerational Equity Mechanism (MEI)
Employer part of 0.90% total in 2026 (worker 0.15%).
€459Unemployment
Indefinite contracts. Fixed-term contracts pay 6.70%.
€3,367FOGASA
Salary guarantee fund, employer only.
€122Vocational training
Worker pays a further 0.10%.
€367Work accident and occupational disease premium by activity code (office roles often about 1.5%). Solidarity levy on pay above the cap is not included.
Pay and contribution rules
Minimum wage (SMI)€40.70 per day, €1,221 per month in 14 payments (€17,094 per year). Applies with effect from 1 January 2026. Up 3.1% from 2025.RD 126/2026 of 18 Feb
Extra payments (pagas extra)Two extra payments a year, one at Christmas. The other date and prorating in 12 payments are set by agreement or contract.Art. 31 ET
PayslipEmployer must issue an itemised payslip in the official format with each payment. Pay is due at the agreed period, at most monthly.Art. 29 ET; Orden 27/12/1994
Income tax withholdingEmployer withholds IRPF monthly using the official method. Combined state and regional rates range roughly from 19% to 47%, varying by region.Ley 35/2006; RD 439/2007
Employee contributionsEmployee pays about 6.5% of base (4.70% common, 1.55% unemployment, 0.10% training, 0.15% MEI) and the employer withholds it.Orden PJC/297/2026
Salary guaranteeFOGASA pays unpaid wages and severance if the employer is insolvent, funded by a 0.20% employer levy.Art. 33 ET
Final settlement (finiquito)Covers unpaid wages, prorated extra payments and unused leave. Employer gives a draft settlement with the termination notice. Signing does not waive rights.Art. 49.2 ET
Working time
Weekly hoursMaximum 40 hours a week on annual average. The cut to 37.5 hours was rejected by Congress in September 2025 and is not law.Art. 34.1 ET
Daily limits and restOrdinary day up to 9 hours unless agreed otherwise. At least 12 hours between shifts and 1.5 days of weekly rest.Arts. 34.3, 37.1 ET
BreaksA 15-minute break when the day exceeds 6 hours (counts as working time only if the agreement says so).Art. 34.4 ET
OvertimeVoluntary, paid at no less than the ordinary rate or taken as time off within 4 months. Maximum 80 hours a year.Art. 35 ET
Night workNight is 22:00 to 06:00. Night workers average no more than 8 hours a day over 15 days. Premium is set by agreement.Art. 36 ET
Time recordingDaily start and end time must be recorded and kept 4 years. A decree for a digital system was still pending in autumn 2026.Art. 34.9 ET
Leave and absences
Annual leaveAt least 30 calendar days a year, with 2 weeks in one block. Cannot be paid in lieu except on termination.Art. 38 ET
Sick payEmployer pays 60% of base from day 4 to 15, then Social Security pays 60% to day 20 and 75% afterwards. Agreements often top up.Art. 169-173 LGSS
Birth and care leave16 weeks per parent, paid by Social Security at 100%. A 2025 decree-law extends it to 19 weeks per parent and 32 weeks for single parents.Art. 48.4 ET; RDL 9/2025
Parental leaveUp to 8 weeks unpaid until the child is 8, used continuously or in parts. A mandatory part is not transferable.Art. 48 bis ET
Other paid leave15 calendar days for marriage, 5 days for illness or hospitalisation of relatives, 2 days for births, plus hours for family emergencies.Art. 37.3, 37.9 ET
Statutory minimum paid leave, in weeks
How Spain compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayTue 6 JanNational
EpiphanySat 28 Feb
Andalusia Day (Saturday)Andalusia
Mon 2 Mar
Day after Balearic Islands DayBalearic Islands
Thu 19 Mar
Saint JosephGalicia, Murcia, Navarre, Basque Country, Valencia
Fri 20 Mar
Eid al-FitrMelilla
Thu 2 Apr
Maundy ThursdayMost regions; not Catalonia, Valencia
Fri 3 AprNational
Good FridayMon 6 Apr
Easter MondayBalearic Is., Castilla-La Mancha, Catalonia, Navarre, Basque Country, La Rioja, Valencia
Thu 23 Apr
Saint George / Aragon DayAragon
Thu 23 Apr
Castilla y León DayCastilla y León
Fri 1 MayNational
Labour DaySat 2 May
Madrid Community Day (Saturday)Madrid
Wed 27 May
Eid al-AdhaCeuta, Melilla
Sat 30 May
Canary Islands Day (Saturday)Canary Islands
Thu 4 Jun
Corpus ChristiCastilla-La Mancha
Tue 9 Jun
Region of Murcia DayMurcia
Tue 9 Jun
La Rioja DayLa Rioja
Wed 17 Jun
Aran DayVal d'Aran, Catalonia
Wed 24 Jun
Saint JohnCatalonia, Galicia, Valencia
Sat 25 Jul
Saint James / Galicia Day (Saturday)Galicia, Basque Country
Tue 28 Jul
Cantabria Institutions DayCantabria
Wed 5 Aug
Our Lady of AfricaCeuta
Sat 15 AugNational
Assumption (Saturday)Wed 2 Sep
Ceuta DayCeuta
Tue 8 Sep
Asturias DayAsturias
Tue 8 Sep
Extremadura DayExtremadura
Fri 11 Sep
National Day of CataloniaCatalonia
Tue 15 Sep
La Bien AparecidaCantabria
Fri 9 Oct
Valencian Community DayValencia
Mon 12 OctNational
National Day of SpainSun 1 NovNational
All Saints (Sunday)Mon 2 Nov
Day after All SaintsAndalusia, Aragon, Asturias, Canary Is., Castilla-La Mancha, Castilla y León, Extremadura, Madrid, Navarre
Mon 7 Dec
Day after Constitution DayAndalusia, Aragon, Asturias, Cantabria, Castilla y León, Extremadura, Madrid, Murcia, La Rioja, Melilla
Tue 8 DecNational
Immaculate ConceptionFri 25 DecNational
Christmas DaySat 26 Dec
Saint Stephen (Saturday)Balearic Islands, Catalonia
Nine holidays apply nationwide; regions add or swap days. Each municipality also sets up to 2 local holidays. Aug 15 and Nov 1 fall on weekends. Canary islands add island days. Source: BOE resolution of 17 Oct 2025.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Probation periodEither side may end it without notice unless the agreement says otherwise
Under 1 year15 calendar days (objective dismissal)
1 to 2 years15 calendar days
2 to 5 years15 calendar days
5 to 10 years15 calendar days
Over 10 years15 calendar days
Disciplinary dismissalNo notice, written letter with facts and date
Unfair dismissal acknowledgedNo notice, 33 days per year paid instead
Fixed-term over 1 year ending15 days written notice by either side
Notice does not grow with tenure. Employee resignation notice follows the agreement or custom (commonly 15 days). Objective dismissal notice can be replaced by pay for the days missed.
Rules for ending an employment
FormWritten letter stating the cause and effective date. For objective dismissal, notice 15 days and compensation made available at the same time.Arts. 53, 55 ET
Valid groundsDisciplinary (serious misconduct), objective (economic, technical, organisational, production reasons, lack of adaptation), collective, end of contract, resignation.Arts. 49, 51, 52, 54 ET
Unfair dismissal33 days of pay per year of service, capped at 24 months. Longer pre-2012 service counted at 45 days. Court cannot raise the amount (Council of Europe criticism, no change yet).Art. 56 ET
Objective dismissal pay20 days of pay per year of service, capped at 12 months, when the cause is upheld. Failure to pay at notice makes it unfair.Art. 53.1 ET
Special protectionDismissals during pregnancy, leave, after complaints, or for discriminatory reasons are null: reinstatement plus back pay. Reps have extra protection.Art. 55.5 ET; Ley 15/2022
Collective dismissalFrom 10 workers in firms under 100, 10% in firms of 100 to 299, 30 workers in larger firms within 90 days. Consultation period and labour authority notice.Art. 51 ET
Claim deadlineEmployee has 20 working days to challenge, after a mandatory conciliation attempt. The employer can admit unfairness and deposit pay within 48 hours.Art. 59.3 ET; Art. 56.2 ET
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Art. 1.1 and 8.1 ET (presumption of employment); Ley 12/2021 (platform delivery workers); Supreme Court Glovo ruling 25 Sept 2020 (STS 805/2020). Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Assess before engaging
Check the criteria and avoid employee-like terms. Keep the contract, deliverables and invoices consistent with a service relationship.
2Check the contractor
Ask for alta in the autonomous regime (RETA), tax registration and proof of current Social Security payments.
3TRADE contracts in writing
A dependent autonomous worker (75% of income from one client) needs a written contract and registration with the public employment service.
4On an inspection
The Labour Inspectorate can issue a report, ask Social Security to register the worker ex officio and assess contributions. The company can challenge in labour court.
There is no binding pre-ruling procedure. Inspectors can examine a group of workers in similar conditions and apply the findings to all.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
4 years
Back Social Security contributions can be assessed for up to 4 years, plus surcharges and interest.
Art. 24 LGSS
€3,750 to €12,000
Fine per worker for failure to register employees (serious infringement, scale as reported). Confirm current LISOS scale.
LISOS arts. 22, 40
33 days/year
If the false freelancer is then dismissed, the end of the contract is treated as dismissal with full employee severance rules.
Art. 56 ET
Retro rights
Claims for holiday pay, extra payments, overtime, collective agreement pay and benefits for the period worked as an employee.
Art. 8 ET
Self-employed (autónomo) registration and contributions
Social Security registrationAutónomos register in the RETA and pay a monthly cuota on 31.5% of a chosen base. Base ranges follow net income in 15 tranches; max base €5,101.20.Orden PJC/297/2026; RDL 13/2022
Contribution amountsMinimum cuota is about €205 a month in 2026 (lowest tranche). New autónomos pay a flat €80 a month for 12 months, 12 more if income is below the SMI.Art. 38 ter LETA; Orden PJC/297/2026
TRADE regimeEconomically dependent autonomous worker: at least 75% of income from one client, no staff. Needs a written contract and has 18 working days leave and extra protections.Ley 20/2007 arts. 11-16
Work with independents in Spain, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
€41,356.36
Highly qualified thresholdMinimum gross annual salary for the Blue Card and national highly qualified permit (1.4 times average pay), per 2026 update.
€34,188
Digital nomad incomeAbout 200% of the 2026 SMI per year. Add 75% of SMI for a partner and 25% per child.
Work permits in practice
EU/EEA nationalsFree movement. They register and obtain a certificate and NIE for tax and employment. No work permit is needed.RD 240/2007
Highly qualified professionalsFast-track residence and work permit through the Large Companies and Strategic Groups Unit (UGE-CE) for degree holders or equivalent experience. Family can apply together.Ley 14/2013 arts. 69-75
EU Blue CardSalary must be at least 1.4 times average gross pay (€41,356.36 in 2026). A reduced rate of 80% (€33,085.09) applies to shortage occupations or recent graduates.Orden PJC/44/2026
Standard employee permitInitial residence and work permit for employees subject to the national employment situation, with a list of hard-to-fill occupations exempting the test.Ley Orgánica 4/2000; RD 1155/2024
Digital nomad visaFor non-EU remote workers serving companies abroad. At most 20% of income from Spanish clients. Visa up to 1 year, residence up to 3 years, renewable.Ley 28/2022 art. 74
Processing timesUGE-CE applications are decided in about 20 working days by law; consular visas usually take several weeks. Real timing varies.Ley 14/2013 art. 71
Family membersSpouse or partner and children get residence linked to the main holder, with work authorisation. Dependent parents may be included in some cases.Ley 14/2013
SettlementLong-term EU residence after 5 years of legal residence. Blue Card time in other EU states may count under the rules.RD 1155/2024
Blue Card and highly qualified thresholds are updated each year after the pay survey is published. Check the official UGE-CE page before filing.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
2026 SS rates and capsOrden PJC/297/2026 summaries (mutuas)
Minimum wage 2026RD 126/2026; second site
Solidarity levy 2026One bank blog; LGSS provision
Public holidays 2026BOE-A-2025-21667 read directly
Autonomo tranches and cuotaOrden summary plus Billin
Dismissal 33 days per yearArt. 56 ET; press articles
Council of Europe reformPress only
Fixed-term rules 2022Art. 15-16 ET
Time recording decreePress; Art. 34.9 ET
Sick pay splitArt. 173 LGSS
Birth leave extensionRDL 9/2025 via law firm
Digital nomad visa termsLaw firm guides
Blue Card threshold 2026Law firm articles; Orden PJC/44/2026
LISOS fine scaleSingle payroll site
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Several public holidays vary by region, and each town adds its own local days. Check the regional and local calendar for the place of work.
- The solidarity levy on pay above the contribution ceiling rises each year under a phased schedule. Check the current rates with Social Security (Seguridad Social).
- Work-accident and occupational disease premiums depend on the company's activity code (CNAE), so actual rates can differ from the example shown.
- A decree requiring a digital working-time recording system is still pending. Check its status before setting up time tracking.
Changelog
Oct 2026Guide rebuilt for Spain with 2026 figures and sources.Spain
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in United Kingdom, start to finish
FreelanX EOR is the legal employer in United Kingdom. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
United Kingdom employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
Employer NI is 15% above £5,000
Since 6 April 2025 the rate is 15% and the secondary threshold is £5,000 a year (£96 a week). Both are unchanged for 2026/27.
Employment law is changing in stages
The Employment Rights Act 2025 phases in from April 2026 to 2027. Check each date before relying on the old rules.
Unfair dismissal rights come earlier from 2027
For dismissals on or after 1 Jan 2027 the qualifying period is 6 months, not 2 years, and the compensation cap is removed.
SSP is paid from day one
From April 2026 Statutory Sick Pay starts on the first day of sickness and has no lower earnings limit. Rate: £123.25 a week or 80% of pay if lower.
Pension enrolment is automatic
Eligible staff must be enrolled. Minimum total 8% of qualifying earnings, of which the employer pays at least 3%.
Contractor status is tested on facts
A contract label does not decide status. Courts and HMRC look at control, personal service and real working practice.
Five mistakes to avoid
The ones we see most often when a team hires in United Kingdom for the first time.
Assuming 2 years before unfair dismissal claims
Staff hired from 1 July 2026 may gain unfair dismissal protection on 1 Jan 2027 once they have 6 months of service. Plan probation and exits with this in mind.
Employment Rights Act 2025; ERA 1996 s.108 (as amended)Forgetting employer NI on benefits and bonuses
Employer NI at 15% applies to salary, bonuses and most taxable benefits above the threshold, not only to base pay.
Social Security Contributions and Benefits Act 1992Counting holiday pay on basic pay only
Holiday pay must include regular overtime and commission. Underpayment creates back-pay claims for workers.
Working Time Regulations 1998 regs 13, 16; Harpur Trust v Brazel [2022] UKSC 21 (part-year workers)Treating a long-term contractor as self-employed by default
A contractor who works under control, cannot send a substitute and is integrated into the business may be an employee or worker. Tax and holiday claims can follow.
Ready Mixed Concrete [1968] 2 QB 497; Autoclenz v Belcher [2011] UKSC 41Skipping the ACAS Code in a dismissal
A tribunal can raise an award by up to 25% if the employer ignores the ACAS Code on disciplinary and grievance procedures.
TULRCA 1992 s.207A; ACAS Code of PracticeContract rules that matter
Form of contractA contract can be oral, but every employee and worker must get a written statement of main terms on or before day one. Changes must be notified in writing within one month.ERA 1996 ss.1-4
ProbationNo statutory probation. Typical private-sector probation is 3 to 6 months with shorter notice. From 1 Jan 2027 unfair dismissal protection starts at 6 months, so probation does not remove it.Employment Rights Act 2025; ACAS guidance
Fixed-term workFixed-term employees must not be treated less favourably. After 4 years of successive fixed-term contracts the role becomes permanent unless the employer can justify renewal.Fixed-term Employees Regs 2002 regs 3, 8
Zero-hours contractsExclusivity clauses in zero-hours contracts are unenforceable. New rights to guaranteed hours and shift notice are planned for 2027 (dates not final).ERA 1996 s.27A; Employment Rights Act 2025
Non-compete clausesEnforceable only if they protect a legitimate business interest and go no further than needed. Courts read them narrowly. Government reform of non-competes is under review.Common law restraint of trade
Collective agreementsNo sector-wide extension of agreements. Union recognition is voluntary or by statutory procedure for workforces of 21 or more.TULRCA 1992 Sch A1
Agency workersAgency workers get equal basic pay and conditions after 12 weeks in the same role at the same client.Agency Workers Regulations 2010 reg 5
Flexible workingEmployees can request flexible working from day one. Employers must decide within two months and may refuse only on listed business grounds.ERA 1996 s.80F (as amended 2024)
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (GBP)
Employer share of statutory contributions
£6,450
16.1% of gross salary
Estimated total employer cost
£46,450 – £46,650
Gross salary + contributions + other employer costs (£0 to £200)
Employer National Insurance (Class 1 secondary)
15% applies only to pay above £5,000 a year, with no upper ceiling. Applying 15% to full gross overstates cost by £750. Employment Allowance of £10,500 may offset it for eligible small employers. Charged only on pay above £5,000 a year.
£5,250Pension (auto-enrolment minimum)
At least 3% of qualifying earnings between £6,240 and £50,270. Many employers pay more. Rate here applied to the band top as a simple cap.
£1,200Employer share of statutory contributions
£9,758
16.3% of gross salary
Estimated total employer cost
£69,758 – £70,058
Gross salary + contributions + other employer costs (£0 to £300)
Employer National Insurance (Class 1 secondary)
15% applies only to pay above £5,000 a year, with no upper ceiling. Applying 15% to full gross overstates cost by £750. Employment Allowance of £10,500 may offset it for eligible small employers. Charged only on pay above £5,000 a year.
£8,250Pension (auto-enrolment minimum)
At least 3% of qualifying earnings between £6,240 and £50,270. Many employers pay more. Rate here applied to the band top as a simple cap.
£1,508Employer share of statutory contributions
£12,758
15.9% of gross salary
Estimated total employer cost
£92,758 – £93,158
Gross salary + contributions + other employer costs (£0 to £400)
Employer National Insurance (Class 1 secondary)
15% applies only to pay above £5,000 a year, with no upper ceiling. Applying 15% to full gross overstates cost by £750. Employment Allowance of £10,500 may offset it for eligible small employers. Charged only on pay above £5,000 a year.
£11,250Pension (auto-enrolment minimum)
At least 3% of qualifying earnings between £6,240 and £50,270. Many employers pay more. Rate here applied to the band top as a simple cap.
£1,508Employer share of statutory contributions
£15,758
15.8% of gross salary
Estimated total employer cost
£115,758 – £116,258
Gross salary + contributions + other employer costs (£0 to £500)
Employer National Insurance (Class 1 secondary)
15% applies only to pay above £5,000 a year, with no upper ceiling. Applying 15% to full gross overstates cost by £750. Employment Allowance of £10,500 may offset it for eligible small employers. Charged only on pay above £5,000 a year.
£14,250Pension (auto-enrolment minimum)
At least 3% of qualifying earnings between £6,240 and £50,270. Many employers pay more. Rate here applied to the band top as a simple cap.
£1,508Employer share of statutory contributions
£18,758
15.6% of gross salary
Estimated total employer cost
£138,758 – £139,358
Gross salary + contributions + other employer costs (£0 to £600)
Employer National Insurance (Class 1 secondary)
15% applies only to pay above £5,000 a year, with no upper ceiling. Applying 15% to full gross overstates cost by £750. Employment Allowance of £10,500 may offset it for eligible small employers. Charged only on pay above £5,000 a year.
£17,250Pension (auto-enrolment minimum)
At least 3% of qualifying earnings between £6,240 and £50,270. Many employers pay more. Rate here applied to the band top as a simple cap.
£1,508Apprenticeship Levy of 0.5% of pay bill above £15,000 allowance, only for employers with a pay bill over £3 million. Employers' liability insurance is also compulsory but not a payroll levy.
Pay and contribution rules
National Living WageFrom 1 April 2026: £12.71 (age 21+), £10.85 (18 to 20), £8.00 (under 18 and apprentices). Apprentice rate applies in year one or under 19.gov.uk/national-minimum-wage-rates; NMW Act 1998
13th or 14th monthNo statutory 13th or 14th month pay. Bonuses are contractual or discretionary.No statutory rule
Income tax (PAYE)2026/27 England, Wales, N. Ireland: personal allowance £12,570, 20% to £50,270, 40% to £125,140, 45% above. Scotland has its own bands. Employer withholds under PAYE.Income Tax Act 2007; gov.uk rates
Employee National InsuranceEmployees usually pay 8% on earnings between £12,570 and £50,270 and 2% above. Employer withholds and pays over monthly.SSCBA 1992
Real Time InformationEmployers report pay and deductions to HMRC on or before each payday through a Full Payment Submission.Income Tax (PAYE) Regs 2003
PayslipsEvery employee and worker must receive an itemised written or electronic payslip on or before payday, showing gross, net and deductions.ERA 1996 s.8
Student loan deductionsIf HMRC notifies, employers deduct 9% above the plan threshold (e.g. £29,385 for Plan 2) and 6% above £21,000 for postgraduate loans.gov.uk rates and thresholds 2026-27
Working time
Weekly limitAverage of 48 hours a week over 17 weeks. Workers can opt out in writing. Opt-out can be withdrawn on notice.Working Time Regulations 1998 regs 4, 5
Daily and weekly rest11 hours rest in each 24 hours. One 24-hour rest each week, or 48 hours each fortnight.WTR 1998 regs 10, 11
Rest breaksA 20-minute uninterrupted break if the working day is longer than 6 hours.WTR 1998 reg 12
OvertimeNo statutory overtime premium. Overtime pay is contractual, but pay must never fall below the National Minimum Wage averaged over the pay reference period.NMW Regs 2015
Night workNight workers should not average more than 8 hours in 24 and are entitled to free health assessments. Night work is 11pm to 6am unless the contract says otherwise.WTR 1998 regs 2, 6, 7
Sunday work and recordsNo Sunday ban for most staff. Retail staff may opt out of Sunday work. Employers must keep records to show compliance with the 48-hour limit and NMW.Employment Rights Act 1996 Part IV; WTR 1998 reg 9
Leave and absences
Annual leave5.6 weeks a year, capped at 28 days. Part-timers get 5.6 times their working week. Bank holidays may be counted within the 5.6 weeks. Untaken leave is paid on leaving.WTR 1998 regs 13, 13A, 14
Statutory Sick PayFrom 6 April 2026: £123.25 a week, or 80% of average weekly earnings if lower, from day one with no lower earnings limit. Up to 28 weeks.SSCBA 1992 Part XI; Employment Rights Act 2025; gov.uk
Maternity52 weeks of leave (2 weeks compulsory). SMP for 39 weeks: 90% of pay for 6 weeks, then £194.32 a week or 90% of pay if lower.ERA 1996 Part VIII; gov.uk
Paternity and parentalPaternity leave of 1 or 2 weeks at £194.32 a week or 90% of pay if lower. Paternity and unpaid parental leave become day-one rights from April 2026.Employment Rights Act 2025; Paternity and Adoption Leave Regs 2002
Other leaveShared parental leave, adoption leave, carer's leave (1 week unpaid a year), parental bereavement leave and time off for dependants. Wider bereavement leave is planned for 2027.ERA 1996; Carer's Leave Regs 2024
Statutory minimum paid leave, in weeks
How United Kingdom compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayFri 2 Jan
2nd JanuaryScotland
Tue 17 Mar
St Patrick's DayNorthern Ireland
Fri 3 AprNational
Good FridayMon 6 Apr
Easter MondayEngland, Wales, Northern Ireland
Mon 4 MayNational
Early May bank holidayMon 25 MayNational
Spring bank holidayMon 15 Jun
World Cup bank holidayScotland
Mon 13 Jul
Battle of the Boyne (substitute day)Northern Ireland
Mon 3 Aug
Summer bank holidayScotland
Mon 31 Aug
Summer bank holidayEngland, Wales, Northern Ireland
Mon 30 Nov
St Andrew's DayScotland
Fri 25 DecNational
Christmas DayMon 28 DecNational
Boxing Day (substitute day)Bank holidays are not a statutory right to a day off unless the contract says so. 26 Dec falls on a Saturday so 28 Dec is the substitute; 12 July falls on a Sunday so 13 July is the NI substitute. The 15 June 2026 Scotland day is listed on gov.uk.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Under 1 monthNo statutory minimum; contract applies
1 month to 2 years1 week
2 years2 weeks
3 years3 weeks
5 years5 weeks
8 years8 weeks
10 years10 weeks
12 years or more12 weeks (maximum statutory)
These are statutory minimums for the employer; the contract may give longer notice, which then applies. Employees with one month's service must give at least one week unless the contract says more. Pay in lieu only if the contract allows it. Gross misconduct allows summary dismissal.
Rules for ending an employment
Form and procedureWritten notice is best practice. Follow the ACAS Code: investigate, hold a hearing with the right to be accompanied, give a written decision and an appeal.ACAS Code of Practice; ERA 1996 s.10
Valid reasons and unfair dismissalFair reasons: conduct, capability, redundancy, legal bar, some other substantial reason. Qualifying period is 2 years now and 6 months for dismissals from 1 Jan 2027. Cap is removed from the same date.ERA 1996 ss.98, 108; Employment Rights Act 2025
Day-one protectionsNo qualifying period for discrimination, whistleblowing, pregnancy and family-leave dismissals, or asserting statutory rights. These are automatically unfair.ERA 1996 ss.99, 103A; Equality Act 2010
Statutory redundancy payNeeds 2 years of service. Per year of service up to 20: 0.5 week (under 22), 1 week (22 to 40), 1.5 weeks (41+). Weekly pay cap £751; maximum £22,530 from 6 April 2026.ERA 1996 ss.162, 227; gov.uk
Collective redundancy20 or more proposed redundancies at one establishment within 90 days requires consultation (30 days for 20 to 99, 45 days for 100+) and an HR1 notice. Protective award up to 180 days' pay from April 2026.TULRCA 1992 ss.188-189; Employment Rights Act 2025
Fire and rehire and time limitsDismissals to force changed terms face tighter limits from January 2027. Most tribunal claim time limits extend from 3 to 6 months from 1 Oct 2026. ACAS early conciliation is required before a claim.Employment Rights Act 2025; ET Rules; TULRCA 1992 s.207A
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Ready Mixed Concrete (South East) Ltd v Minister of Pensions [1968] 2 QB 497; Autoclenz Ltd v Belcher [2011] UKSC 41; Uber BV v Aslam [2021] UKSC 5; Pimlico Plumbers v Smith [2018] UKSC 29; PGMOL v HMRC [2024] UKSC 29. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Use HMRC's CEST tool
The Check Employment Status for Tax tool gives a result for tax purposes. HMRC says it will stand by a result if the answers match the real facts.
2Align the written contract with practice
Courts look at how the arrangement actually works. Draft real substitution, deliverables and no-exclusivity terms and follow them.
3Off-payroll status determination
If the client is medium or large (outside public sector) it must assess status, issue a Status Determination Statement and handle disputes. Small private clients leave this to the worker's company.
4Review annually
Re-assess long engagements. If the role changes, re-run CEST and update the contract.
Small-company size is two of: turnover £15m, balance sheet £7.5m, 50 employees (raised April 2025; for off-payroll rules effective from 6 April 2026). Check each client's status against the previous financial year.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
4 / 6 / 20 yrs
HMRC can assess unpaid tax and NI back 4 years, 6 years for carelessness and 20 years for deliberate errors.
Taxes Management Act 1970 ss.34, 36
Deemed employer
If off-payroll rules apply, the fee-payer deducts tax and employee NI and pays employer NI at 15% on the fee.
ITEPA 2003 Part 2 Chapter 10
Worker rights
A reclassified worker can claim paid holiday, NMW and whistleblowing protection; an employee can claim unfair dismissal, redundancy pay and notice.
ERA 1996 s.230; WTR 1998
Penalties
Inaccurate returns can attract penalties of up to 100% of the extra tax, plus interest.
Finance Act 2007 Sch 24
Self-employed contractors: tax and registration
Registration and taxSelf-employed individuals register with HMRC, file Self Assessment (31 Jan deadline online) and pay Class 4 NI (6% between £12,570 and £50,270, 2% above).gov.uk self-employed guidance
Construction (CIS)Contractors paying subcontractors in construction must register for the Construction Industry Scheme and deduct 20% or 30% unless the subcontractor has gross payment status.Finance Act 2004 Part 3 Chapter 3
VATA contractor must register for VAT once taxable turnover passes £90,000 in a 12-month period.VAT Act 1994 Sch 1
Work with independents in United Kingdom, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
£41,700
Skilled Worker general salary thresholdThe salary must be the higher of £41,700 or the going rate for the occupation code. Lower thresholds exist for some categories.
£1,320
Immigration Skills ChargePer year for medium and large sponsors from 16 Dec 2025 (£480 for small sponsors and charities).
Work permits in practice
EU and EEA nationalsNo free movement since Brexit. EU nationals need a visa to work unless they hold EU Settlement Scheme status, Irish citizens aside (Common Travel Area).Immigration Act 1971; Immigration Rules
Skilled Worker visaNeeds a licensed sponsor, a Certificate of Sponsorship, a job at skill level RQF 6 or above, English at B1 and the salary threshold.Immigration Rules Appendix Skilled Worker; gov.uk
Salary rulesHigher of £41,700 or going rate. Pay must meet the going rate for every hour worked, for CoS assigned on or after 8 April 2026.Appendix Skilled Occupations; SW 14.3B
Sponsor dutiesSponsor must keep records, report changes, and pay the Immigration Skills Charge. Illegal working civil penalties are high; check right to work for every hire.Immigration, Asylum and Nationality Act 2006 s.15; gov.uk
Right to work checksEmployers must check right to work before employment starts, using the online service or physical documents, and keep a copy.gov.uk right to work checks
FamilyPartners and children under 18 can apply as dependants of a Skilled Worker.Immigration Rules Appendix Skilled Worker
SettlementSettlement is currently after 5 years. A 10-year earned settlement model was announced but deferred. English requirement for settlement moves from B1 to B2 for applications from 26 March 2027.Statement of Changes HC 1333 (Spring 2026); Lewis Silkin summary
Immigration rules change often. Confirm current thresholds, fees and the immigration health surcharge on gov.uk before offering a role to a sponsored worker.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Employer NI 15% and £5,000 thresholdgov.uk rates and thresholds 2026 to 2027
National Living Wage April 2026gov.uk/national-minimum-wage-rates
ERA 2025 implementation datesPinsent Masons timeline
Unfair dismissal 6 months from 1 Jan 2027Pinsent Masons timeline
Statutory notice periodsERA 1996 s.86 on legislation.gov.uk
Redundancy pay and capsgov.uk redundancy pay page
Holiday 5.6 weeksgov.uk holiday entitlement
SSP and maternity pay ratesgov.uk rates and thresholds; maternity pay page
Auto-enrolment 3% and bandgov.uk workplace pensions
Apprenticeship Levygov.uk rates and thresholds
IR35 / off-payroll rulesgov.uk off-payroll guidance; Withers summary of thresholds
Employment status case lawUber BV v Aslam [2021] UKSC 5; Pimlico Plumbers v Smith [2018] UKSC 29
Skilled Worker threshold and ISCgov.uk Skilled Worker page; Harper Macleod; Lewis Silkin
Bank holidays 2026gov.uk/bank-holidays
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- The Employment Rights Act 2025 is being phased in over 2026 and 2027, changing unfair dismissal rights, the compensation cap and tribunal time limits. Check gov.uk for the start date of each change.
- Income tax bands, National Insurance rates and thresholds change each tax year on 6 April. Check the gov.uk rates and thresholds for the current year.
- Skilled Worker requirements (skill level, English, salary) and the immigration health surcharge change often. Check gov.uk before sponsoring a worker.
- Scotland and Northern Ireland have their own bank holidays, and one-off extra holidays are sometimes added. Check the gov.uk list for the current year.
Changelog
Oct 2026Guide rebuilt for United Kingdom with 2026 figures and sources.United Kingdom
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Switzerland, start to finish
FreelanX EOR is the legal employer in Switzerland. We issue the contract, run payroll and declarations, and you manage the work day to day.
1Request
Tell us the role, salary and start date.
2Contract
Switzerland employment contract and written terms prepared.
3Registrations
Tax, social security and insurance registrations.
4Start date
Your collaborator starts, on payroll from day one.
2–10 days in totalfor Europe with FreelanX EOR. The exact time depends on how fast documents arrive.
No national minimum wage
Pay is free unless a collective agreement or a cantonal minimum wage (GE, NE, JU, TI, BS) applies. Geneva is CHF 24.59 per hour in 2026.
Dismissal is at will
No reason is needed to dismiss, but the dismissal must not be abusive (Art. 336) or given at a protected time (Art. 336c).
Cantonal rules matter
Public holidays, family allowance rates and tax withholding depend on the canton of the workplace.
Sick pay is not full by statute
Art. 324a gives 3 weeks in year 1, then a longer fair period. Most employers buy daily sickness insurance (usually 80% for 720 or 730 days).
Social charges are shared
Employer and employee each pay 5.3% AHV/IV/EO and 1.1% ALV (to CHF 148,200). The employer pension (BVG) share must be at least half of total contributions.
Work permits are needed outside EU/EFTA
EU/EFTA nationals have free movement. Other nationals need a quota permit (2026: 4,500 B and 4,000 L) and proof that no priority candidate exists.
Five mistakes to avoid
The ones we see most often when a team hires in Switzerland for the first time.
Treating the 13th month as optional
If the contract or a collective agreement promises a 13th month it is wages, not a gift, and is due pro rata when the employee leaves.
Art. 322d CODismissing during a protection period
Notice given during sickness, accident, pregnancy or military service is void. It must be repeated after the period ends.
Art. 336c CONo sickness insurance behind the sick pay duty
Without daily allowance insurance the employer pays the Art. 324a scale from its own funds and the scale gets longer with tenure.
Art. 324a COIgnoring overtime rules
Overtime beyond contract hours is paid at +25% or time off by agreement unless a written deal says otherwise. Office staff get the statutory +25% only above 60 hours a year.
Art. 321c CO; Art. 12, 13 ArGCalling someone a contractor without an AHV ruling
The AHV office can reclassify years later and claim contributions for the last 5 years, plus interest.
Art. 5 and 16 AHVG; Federal Supreme Court 2C_34/2021Contract rules that matter
Form of contractNo form is required, so oral contracts are valid. For open-ended contracts or terms over one month, the employer must confirm in writing within one month: parties, start date, function, pay and weekly hours.Art. 320, 330b CO
ProbationFirst month by default, up to 3 months by written agreement, CBA or standard contract. Notice during probation is 7 days. Sickness, accident or legal duties extend the probation.Art. 335b CO
Fixed-term contractsAllowed with no statutory cap on length. Ends without notice. Tacit continuation makes it open-ended. After 10 years either side can end it on 6 months' notice. Chain contracts without reason may be requalified (case law).Art. 334 CO
Salary and 13th monthAgreed freely. A 13th month is common and is due if agreed. A bonus is due only if agreed (pro rata on exit only if agreed). A bonus tied to a formula is wages.Art. 322, 322d CO
Non-competeWritten form required. Only valid if the job gave insight into clients or trade secrets and misuse could cause significant harm. Limited in place, time and scope, over 3 years only in special cases. A court can reduce it.Art. 340 to 340c CO
Collective agreementsMany sectors have a CBA (construction, hotels, machinery, banking partly). Extended CBAs bind all employers in the sector and set minimum pay.Art. 356 ff CO; AVEG
Employment certificateOn request the employee gets a full certificate or a simple one. Content must be truthful and benevolent.Art. 330a CO
Language and dataNo language requirement by statute. Data processing follows the revised Data Protection Act (in force 1 September 2023).revFADP
Employer cost simulator
Pick a salary. Figures use the current rates and ceilings for a standard professional salary. Estimates, not a quote.
Gross yearly salary (CHF)
Employer share of statutory contributions
CHF 8,910
9.9% of gross salary
Estimated total employer cost
CHF 100,710 – CHF 102,960
Gross salary + contributions + other employer costs (CHF 1,800 to CHF 4,050)
AHV/IV/EO (old age, disability, income compensation)
4.35% AHV, 0.7% IV, 0.25% EO, no ceiling. The compensation fund also charges an administration fee, which varies by fund.
CHF 4,770ALV (unemployment insurance)
2.2% shared 50/50, on salary up to CHF 148,200 (the UVG maximum). No solidarity contribution above the ceiling: it ended on 31 Dec 2022 and Art. 3 AVIG has none.
CHF 990BVG pension (second pillar)
Approximation. 2026 limits: entry CHF 22,680, coordination deduction 26,460, upper limit 90,720, max coordinated salary 64,260. Legal credits 7/10/15/18% by age, employer pays at least half. 3.5% of 90,720 is about the 35 to 44 age level; plans often go beyond.
CHF 3,150Employer share of statutory contributions
CHF 10,215
9.3% of gross salary
Estimated total employer cost
CHF 122,415 – CHF 125,165
Gross salary + contributions + other employer costs (CHF 2,200 to CHF 4,950)
AHV/IV/EO (old age, disability, income compensation)
4.35% AHV, 0.7% IV, 0.25% EO, no ceiling. The compensation fund also charges an administration fee, which varies by fund.
CHF 5,830ALV (unemployment insurance)
2.2% shared 50/50, on salary up to CHF 148,200 (the UVG maximum). No solidarity contribution above the ceiling: it ended on 31 Dec 2022 and Art. 3 AVIG has none.
CHF 1,210BVG pension (second pillar)
Approximation. 2026 limits: entry CHF 22,680, coordination deduction 26,460, upper limit 90,720, max coordinated salary 64,260. Legal credits 7/10/15/18% by age, employer pays at least half. 3.5% of 90,720 is about the 35 to 44 age level; plans often go beyond.
CHF 3,175Employer share of statutory contributions
CHF 11,495
8.8% of gross salary
Estimated total employer cost
CHF 144,095 – CHF 147,345
Gross salary + contributions + other employer costs (CHF 2,600 to CHF 5,850)
AHV/IV/EO (old age, disability, income compensation)
4.35% AHV, 0.7% IV, 0.25% EO, no ceiling. The compensation fund also charges an administration fee, which varies by fund.
CHF 6,890ALV (unemployment insurance)
2.2% shared 50/50, on salary up to CHF 148,200 (the UVG maximum). No solidarity contribution above the ceiling: it ended on 31 Dec 2022 and Art. 3 AVIG has none.
CHF 1,430BVG pension (second pillar)
Approximation. 2026 limits: entry CHF 22,680, coordination deduction 26,460, upper limit 90,720, max coordinated salary 64,260. Legal credits 7/10/15/18% by age, employer pays at least half. 3.5% of 90,720 is about the 35 to 44 age level; plans often go beyond.
CHF 3,175Employer share of statutory contributions
CHF 12,755
8.5% of gross salary
Estimated total employer cost
CHF 165,755 – CHF 169,505
Gross salary + contributions + other employer costs (CHF 3,000 to CHF 6,750)
AHV/IV/EO (old age, disability, income compensation)
4.35% AHV, 0.7% IV, 0.25% EO, no ceiling. The compensation fund also charges an administration fee, which varies by fund.
CHF 7,950ALV (unemployment insurance)
2.2% shared 50/50, on salary up to CHF 148,200 (the UVG maximum). No solidarity contribution above the ceiling: it ended on 31 Dec 2022 and Art. 3 AVIG has none.
CHF 1,630BVG pension (second pillar)
Approximation. 2026 limits: entry CHF 22,680, coordination deduction 26,460, upper limit 90,720, max coordinated salary 64,260. Legal credits 7/10/15/18% by age, employer pays at least half. 3.5% of 90,720 is about the 35 to 44 age level; plans often go beyond.
CHF 3,175Employer share of statutory contributions
CHF 14,345
8.0% of gross salary
Estimated total employer cost
CHF 197,945 – CHF 202,445
Gross salary + contributions + other employer costs (CHF 3,600 to CHF 8,100)
AHV/IV/EO (old age, disability, income compensation)
4.35% AHV, 0.7% IV, 0.25% EO, no ceiling. The compensation fund also charges an administration fee, which varies by fund.
CHF 9,540ALV (unemployment insurance)
2.2% shared 50/50, on salary up to CHF 148,200 (the UVG maximum). No solidarity contribution above the ceiling: it ended on 31 Dec 2022 and Art. 3 AVIG has none.
CHF 1,630BVG pension (second pillar)
Approximation. 2026 limits: entry CHF 22,680, coordination deduction 26,460, upper limit 90,720, max coordinated salary 64,260. Legal credits 7/10/15/18% by age, employer pays at least half. 3.5% of 90,720 is about the 35 to 44 age level; plans often go beyond.
CHF 3,175Occupational accident insurance (UVG, risk rated, often 0.1% to 1.5%), family allowance (FAK, 1.025% to 2.75% by canton and fund, BSV 2026), AHV admin fee, daily sickness insurance (about 0.5% to 1.5%). UVG maximum insured earnings CHF 148,200.
Pay and contribution rules
Minimum wageNo national minimum. 2026 per hour: Geneva CHF 24.59, Basel-Stadt 22.20, Jura 21.40, Neuchatel 21.35, Ticino about 20.00 to 20.50 and up by sector. CBA and standard-contract minimums also apply.Cantonal laws; ge.ch notice of 1 Oct 2025
13th monthNot a statutory right. Due if agreed in the contract or CBA. Pro rata on leaving if it is part of the agreed salary. A discretionary bonus is pro rata only if agreed.Art. 322d CO
Payment dateWages are paid at the end of each month unless agreed or customary otherwise. A written pay statement must be handed over.Art. 323, 323b CO
Income tax at sourceForeign nationals without a C permit are taxed at source by the employer, with canton-specific tariffs. Swiss and C permit holders are assessed ordinarily.DBG Art. 83 ff
ExpensesThe employer must reimburse necessary expenses. A fixed allowance is possible by written agreement if it covers all necessary costs.Art. 327a CO
Salary in holidays and sicknessHoliday pay is full wages and holidays cannot be paid out during employment. During sickness the Art. 324a scales or equivalent daily allowance insurance apply.Art. 329d, 324a, 324b CO
Salary in arrearsWage claims can be made for 5 years. Pro rata bonus and 13th month paid on exit if contractually earned.Art. 128 CO
Working time
Weekly maximum45 hours for industrial, office, technical and retail staff. 50 hours for all other employees. Contracts often set 40 to 42 hours.Art. 9 ArG
OvertimeStatutory overtime (above 45/50 hours) is capped at 2 hours a day and 170 hours (45 h group) or 140 hours (50 h group) a year. Pay +25%, or time off of equal length by agreement. Office staff get the +25% only above 60 hours a year.Art. 12, 13 ArG
Contractual overtimeEmployer may order it if needed and bearable. Compensated by +25% or time off unless a written agreement or CBA says otherwise.Art. 321c CO
Breaks and rest15 minutes if the day exceeds 5.5 hours, 30 minutes above 7 hours, 1 hour above 9 hours. Daily rest of 11 hours (8 hours once a week if averaged). Daily work must fall within 14 hours.Art. 10, 15, 15a ArG
Night and Sunday workNight work (23:00 to 06:00) and Sunday work need a permit. Temporary night work pays +25%. Regular night work gives 10% time compensation. Temporary Sunday work pays +50%.Art. 16, 17b, 19 ArG
Time recordingRecording is required. Simplified recording (daily hours only) is possible for staff setting 25% or more of their hours. Full waiver needs a CBA, high autonomy, pay of CHF 120,000 or more and a written deal. Executives are outside the Act.Art. 73, 73a, 73b ArGV 1; Art. 3 ArG
Leave and absences
Annual leave4 weeks per year, 5 weeks until age 20. Employer sets dates. At least 2 weeks must be consecutive. Cut only if absence is own fault over 1 month. No cut for up to 1 month of sickness.Art. 329a to 329d CO
Sick pay scalesStatute: 3 weeks in year 1, then a fair longer period. Bern scale: 1 month in year 2, 2 months years 3 to 4, 3 months years 5 to 9. Zurich: 8 weeks in year 2, +1 week a year. Basel: 2 months years 2 to 3, 3 months years 4 to 10.Art. 324a CO; Bern, Zurich, Basel scales
Maternity leave14 weeks (98 days) at 80% of income, capped at CHF 220 per day, paid by the EO. Needs 9 months of insurance and 5 months of work. Cap shown is the 2025 text, no 2026 change found.Art. 329f CO; Art. 16b to 16f EOG
Paternity and other parent2 weeks (14 daily allowances) within 6 months of the birth, same 80% and CHF 220 cap. Adoption leave of 2 weeks. Care leave up to 14 weeks for a seriously ill child.Art. 329g, 329i, 329j CO; Art. 16i ff EOG
Short absencesThe employer must give the usual free hours and days, plus time to look for a job after notice. Length is set by contract, CBA or custom (often 1 to 3 days for marriage or bereavement).Art. 329 para 3 CO
Statutory minimum paid leave, in weeks
How Switzerland compares with the other markets in this guide, for a 5-day week. Each country has its own verified figure.
Germany4 weeks
Italy4 weeks
Netherlands4 weeks
Switzerland4 weeks
Spain4.3 weeks
France5 weeks
United Kingdom5.6 weeks
Public holidays 2026
National days plus regional days. Hover a dot to see its name.
JFMAMJJASOND
Thu 1 JanNational
New Year's DayFri 2 Jan
Berchtold's DayMany cantons (for example AG, BE, JU, TG, VD); check the canton
Tue 6 Jan
EpiphanySome cantons (for example GR, SZ, TI, UR)
Thu 19 Mar
St Joseph's DaySome Catholic cantons (for example LU, NW, SZ, TI, UR, VS)
Fri 3 Apr
Good FridayMost cantons (not TI, VS)
Mon 6 Apr
Easter MondayMost cantons
Fri 1 May
Labour DaySome cantons (for example BS, BL, JU, NE); partly elsewhere
Thu 14 May
Ascension DayMost cantons
Mon 25 May
Whit MondayMost cantons
Thu 4 Jun
Corpus ChristiCatholic cantons
Sat 1 AugNational
Swiss National Day(federal)
Sat 15 Aug
Assumption DayCatholic cantons
Thu 10 Sep
Jeune genevois (Geneva Fast)Geneva only
Mon 21 Sep
Lundi du Jeune federalVaud only
Sun 1 Nov
All Saints' DayCatholic cantons
Tue 8 Dec
Immaculate ConceptionCatholic cantons
Fri 25 DecNational
Christmas DaySat 26 Dec
St Stephen's DayMost cantons
Only 1 August is a federal holiday, and the Act treats it like a Sunday for pay. In 2026 1 August, 15 August and 26 December fall on Saturdays and 1 November on a Sunday. Cantonal scopes are from a general calendar and need a check with the canton.
Notice periods set by the employer
Hover a row. Bars are drawn to scale.
Probation7 days, probation is 1 month, up to 3 months by written agreement
Year 11 month, to the end of a month
Years 2 to 92 months, to the end of a month
Year 10 and above3 months, to the end of a month
Contract may varyCan be changed by written deal, standard contract or CBA. Below 1 month only by CBA and only for year 1
Same periods apply to both sides unless the contract sets other ones. Notice must reach the other party before the notice period starts, i.e. before the last day of the previous month. Oral notice is valid but written is advised. Notice is extended by unused parental leave days.
Rules for ending an employment
Form and reasonsNo written form is required. The other party may ask for written reasons, which must then be given. No valid reason is needed, but dismissal must not be abusive. Immediate dismissal needs a good cause.Art. 335, 337 CO
Abusive dismissalAbusive grounds include personal traits, constitutional rights, retaliation for good-faith claims, military service, union activity and no consultation in a mass dismissal. Compensation up to 6 months' pay (2 months for the consultation breach).Art. 336, 336a CO
Procedure for abusive claimWritten objection before the end of the notice period, then a claim within 180 days after the end of the employment. Compensation only, no reinstatement.Art. 336b CO
Dismissal at a bad timeNotice after probation is void during sickness or accident (30 days in year 1, 90 days in years 2 to 5, 180 days from year 6), pregnancy and 16 weeks after birth, and military service. Other protections exist for parental and care leave.Art. 336c CO
Mass dismissalWithin 30 days, for reasons unrelated to the person: at least 10 employees (firms of 21 to 99), 10% (100 to 299) or 30 (300+). Consult staff and notify the cantonal labour office.Art. 335d, 335f CO
SeveranceNo general severance pay. Employees aged 50+ with 20+ years of service get at least 2 months if the contract sets it, or up to 8 months by court. Immediate dismissal without cause costs wages to the end of notice, plus up to 6 months' pay.Art. 339b, 339c, 337c CO
With FreelanX EOR, ending an employment is run by FreelanX EOR under local law, and the process is agreed with you before any step.
Six signals checked by the authorities
No single signal decides. Authorities and courts weigh the whole picture and look at how the work is really done, not only at the contract.
Source for the criteria: Art. 5 and 9 AHVG, Art. 6 to 8 AHVV; Federal Supreme Court 2C_34/2021 of 30 May 2022 (Uber ride service, Geneva) and 2C_575/2020 (Uber Eats). AHV ruling on Uber drivers reported March 2023. Confirm with a local lawyer for a specific case.
Getting certainty on the status
How to check the status in advance, or what happens in an audit.
1Ask the AHV compensation office
The contractor requests a status decision (self-employed or employee) from its compensation fund before work starts. The client may rely on it.
2Keep evidence
Keep the AHV decision, the contract, invoices, the commercial register entry and proof of other clients.
3Audit by the compensation office
Offices audit employers every few years. If the person is deemed an employee, the client pays the employer and employee AHV share back.
4Use the cantonal rules
Tax status is separate. A cantonal tax office may treat the person as employee even with an AHV decision.
The AHV decision binds the AHV and is persuasive for tax, but the courts judge each case on the real facts, not on the label in the contract.
What a reclassification can cost
Back-payment of contributions, penalties and, in some countries, personal liability.
5 years
Contributions can be claimed back until 5 years after the end of the calendar year in which they were due, longer if a criminal limitation period applies.
Art. 16 AHVG
Interest
Late contributions bear default interest and the client carries both the employer and the employee share unless it can recover it.
Art. 14, 41bis AHVV
Labour claims
If reclassified, the person may claim paid leave, overtime, 13th month and sick pay under the CO for up to 5 years.
Art. 128 CO
Criminal fines
Wilful non-payment of contributions is an offence with fines and, in serious cases, prison.
Art. 87, 88 AHVG
Self-employed social security
AHV/IV/EO for self-employedThe self-employed pay 10% in total (8.1% AHV, 1.4% IV, 0.5% EO) from income of CHF 60,500, on a sliding scale down to about 5.4% from CHF 10,100.Art. 8 AHVG
No unemployment or accident coverNo ALV for the self-employed. Pension (BVG) and accident insurance are voluntary. Daily sickness insurance is advised.AVIG; UVG Art. 4
Registration and VATRegister with the AHV office and the cantonal tax office. VAT registration applies above CHF 100,000 annual turnover.MWSTG Art. 10
Work with independents in Switzerland, with the paperwork handled
FreelanX Contractors: from $19 per month. Contractor of record from $279.
Work permits: key figures
Where a figure is from a past year, the text says so.
EU/EFTA
Free movementContract of 1 year or more: 5-year B permit. Under 1 year: L permit. Up to 3 months or 90 days a year: online notification only. Croatia is fully included since January 2026.
8,500
Non-EU/EFTA quota 20264,500 B and 4,000 L permits for third-country workers in 2026. UK nationals have separate caps (2,100 B and 1,400 L).
Work permits in practice
EU/EFTA nationalsNo permit to start. Register with the municipality within 14 days. Contract of one year or more or open-ended gives a 5-year B permit, under one year a L permit. Croatia has full free movement since 14 Jan 2026.AFMP; SEM; Federal Council 14 Jan 2026
Short stays 90 daysWork up to 3 months (90 days) per calendar year needs no permit but must be notified online. Posted workers are notified at least 8 days ahead. Postings over the limit need a quota (2026: 500 B and 3,000 L).AFMP Art. 5; SEM; Federal Council
Third-country permitsB and L permits need cantonal and federal (SEM) approval, quota space and proof that no priority candidate (Swiss, C/B holders, EU/EFTA) was found. Jobs in high-unemployment occupations must be reported to the RAV.Art. 20, 21, 21a FNIA
Skill requirementOnly managers, specialists or other qualified workers, usually with a university degree and several years of experience. In shortage occupations a vocational diploma or 5 years of experience can suffice.Art. 23 FNIA
Salary and conditionsPay, social contributions and working conditions must match local, occupational and industry standards. There is no fixed national salary threshold. A signed contract conditional on the permit is filed.Art. 22 FNIA
Processing timeQuota permits usually take several weeks and depend on the canton and SEM checks.Practice
Family and settlementFamily of EU/EFTA workers (spouse, children under 21 or supported, dependent parents) may join. C permit after 5 years for nationals of EU-15 (without UK) and EFTA states, generally 10 years for others. Third-country nationals generally 10 years.Art. 34, 42ff FNIA; SEM
Cross-border workersEU/EFTA frontier workers hold a G permit and return home at least once a week. Rules for third-country frontier workers are stricter and need a separate check.AFMP Annex I Art. 7; SEM
The yearly quotas are set by the Federal Council in the VZAE. The 2026 figures were confirmed by the Federal Council release and the Zurich cantonal page. Processing times vary by canton.
Main sources
The law or official source behind each key point, as of October 2026.
TopicSource
Notice periods (Art. 335c)Fedlex CO as at 1 Jan 2026
Probation (Art. 335b)Fedlex CO as at 1 Jan 2026
Annual leave (Art. 329a to 329d)Fedlex CO as at 1 Jan 2026
Sick pay scalesArt. 324a CO; Walder Wyss paper; Zurich Insurance page
AHV/IV/EO 5.3% employerFedlex AHVG; PwC 2026; Swissmem 2026; BSV table
ALV 1.1%, ceiling 148,200, no solidarityFedlex AVIG Art. 3; PwC; Swissmem; KPMG/BDO 2023
BVG thresholds 2026Fedlex BVG (2025 text); PwC; Swissmem
UVG maximum insured earnings 148,200PwC; Swissmem; BSV table
Family allowances by cantonBSV table 2026 (1.025% to 2.75%); BSV page (215/268)
Working time, overtime, rest (ArG)Fedlex ArG Art. 9 to 19; WEKA on ArGV 1
2026 public holidaysOne general calendar only; no cantonal official lists
Mass and abusive dismissal, severanceArt. 335d, 336, 336a, 339b, 339c CO
Cantonal minimum wages 2026ge.ch; lohncheck; guidedufrontalier; cnci (NE)
Permits and quotas 2026Federal Council release; Zurich canton; SEM
Contractor tests and Uber rulings2C_34/2021 and 2C_575/2020 (law.ch, SRF); AHV ruling 2023
General information, updated monthly. It is not legal advice: for a decision, talk to us or to your counsel.
What to watch
Rules that are changing, or that vary by region or sector.
- Most public holidays are set by each canton; only 1 August is a national holiday everywhere. Check the cantonal calendar for the place of work.
- Minimum wages exist only in some cantons and cities, are adjusted each year and can vary by sector. Check with the cantonal labour office for the current rate.
- Accident and daily sickness insurance premiums depend on the insurer and the risk of the job, so actual rates can differ from the ranges shown.
- Family allowance contributions and allowance amounts are set by each canton and fund. Check with the family allowance fund (FAK) of the canton.
Changelog
Oct 2026Guide rebuilt for Switzerland with 2026 figures and sources.Switzerland
Next reviewJanuary 2027, when new yearly rates are published.Planned
Hire in Germany with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions€8,460
Estimated total€49,176–€50,736
Statutory contributions€12,690
Estimated total€73,764–€76,104
Statutory contributions€15,839
Estimated total€97,271–€100,391
Statutory contributions€17,959
Estimated total€119,749–€123,649
Statutory contributions€18,107
Estimated total€140,255–€144,935
Gross yearly salary · estimate
A question on Germany?
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Hire in France with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions€17,100
Estimated total€57,900–€59,500
Statutory contributions€25,460
Estimated total€86,660–€89,060
Statutory contributions€33,692
Estimated total€115,292–€118,492
Statutory contributions€41,924
Estimated total€143,924–€147,924
Statutory contributions€50,156
Estimated total€172,556–€177,356
Gross yearly salary · estimate
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Hire in Italy with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions€10,528
Estimated total€45,703–€46,228
Statutory contributions€15,040
Estimated total€65,290–€66,040
Statutory contributions€21,056
Estimated total€91,406–€92,456
Statutory contributions€27,072
Estimated total€117,522–€118,872
Statutory contributions€36,096
Estimated total€156,696–€158,496
Gross yearly salary · estimate
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Hire in Netherlands with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions€7,196
Estimated total€48,796–€53,196
Statutory contributions€10,794
Estimated total€73,194–€79,794
Statutory contributions€14,286
Estimated total€97,486–€106,286
Statutory contributions€14,286
Estimated total€118,286–€129,286
Statutory contributions€14,286
Estimated total€139,086–€152,286
Gross yearly salary · estimate
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Hire in Spain with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions€12,260
Estimated total€52,660–€53,660
Statutory contributions€18,390
Estimated total€78,990–€80,490
Statutory contributions€18,762
Estimated total€99,562–€101,562
Statutory contributions€18,762
Estimated total€119,762–€122,262
Statutory contributions€18,762
Estimated total€139,962–€142,962
Gross yearly salary · estimate
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Hire in United Kingdom with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributions£6,450
Estimated total£46,450–£46,650
Statutory contributions£9,758
Estimated total£69,758–£70,058
Statutory contributions£12,758
Estimated total£92,758–£93,158
Statutory contributions£15,758
Estimated total£115,758–£116,258
Statutory contributions£18,758
Estimated total£138,758–£139,358
Gross yearly salary · estimate
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Hire in Switzerland with FreelanX EOR
From $499 per employee per month, billed yearly ($549 monthly). Onboarding in 2–10 days.
Employer cost
Statutory contributionsCHF 8,910
Estimated totalCHF 100,710–CHF 102,960
Statutory contributionsCHF 10,215
Estimated totalCHF 122,415–CHF 125,165
Statutory contributionsCHF 11,495
Estimated totalCHF 144,095–CHF 147,345
Statutory contributionsCHF 12,755
Estimated totalCHF 165,755–CHF 169,505
Statutory contributionsCHF 14,345
Estimated totalCHF 197,945–CHF 202,445
Gross yearly salary · estimate
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