Student jobs in France

Minimum age

From the age of 14, young people may be hired for light work adapted to their age during school holidays.
Conditions for 14-16 year-olds: Employment is authorised only during holidays of at least 14 days, with a continuous rest period of at least half the duration of the holiday (e.g. 7 days out of 15).

Employment contracts

In France, there is no specific student contract, but several types of standard contract can be adapted for students to reconcile study and work: fixed-term contract, seasonal fixed-term contract, student permanent contract, etc.
An additional obligation for young people aged 14 to 16: 15 days before taking on a new employee, the employer must apply to the Labour Inspector for authorisation to recruit.
In addition, young people who have not reached the age of majority must obtain authorisation from their legal representative to enter into an employment contract.
Despite their status, students enjoy the same rights and obligations as other employees.

Working hours

Students may work full-time or part-time:

Full-time: 35 hours per week

Part-time: the duration can be negotiated. In principle, they are 10, 15 or 20 hours.

Minimum pay

Young people under 18: minimum pay based on the SMIC (gross hourly rate of €11.88, i.e. €1,801.80 gross per month), reduced by 20% before the age of 17;

Reduced by 10% between the ages of 17 and 18.

Payment of the SMIC is compulsory from the age of 18.

If a collective agreement exists, it takes precedence.

Holidays/rest

Length of weekly rest period: 24 hours in a row, except in certain sectors (hotels, restaurants, medical)

Holiday: 2.5 days paid holiday per month worked

Paid holiday pay: 10% of the total remuneration received during the contract.

End-of-contract indemnity: No precariousness indemnity if the contract is signed during school or university holidays (article L. 1243-10 of the French Labour Code).

The employer is required to pay social security contributions in the same way as for any other employee.

Principle

Salaries paid to young employees during school or university holidays are subject to income tax under the rules governing salaries and wages. From the age of 18, students can file their own tax returns. Up to the age of 25, they may also be attached to their parents‘ tax household, in which case their earnings are included in their parents’ tax return.

Tax exemption

Young people under the age of 25 on 1 January of the tax year are exempt from income tax, up to a limit of three times the monthly minimum wage, provided they are in secondary or higher education. The ceiling is calculated on the basis of a 35-hour week, and is adjusted if the SMIC varies during the year. The exemption applies automatically if salaries do not exceed this ceiling and are not declared.

This exemption does not apply to public employees in training (e.g. ENM, ENFIP).