The overtime premium in France is 25% for the first eight hours beyond 35 hours in the week, from the 36th to the 43rd, then 50% from the 44th hour. That is the rule unless an agreement says otherwise: a company or sector agreement can set other rates, never below 10%.
This article explains how to calculate the premium with an hourly rate, what the annual quota and compensatory rest change, the tax treatment, and the case of consultants on a days-based contract.
Article checked on 11 November 2026.
What is an overtime hour?
An overtime hour is an hour of actual work done beyond the legal working week of 35 hours, or beyond the duration treated as equivalent. It is counted over the calendar week, from Monday 0:00 to Sunday 24:00, unless an agreement says otherwise. It is requested by the employer, or made necessary by the work they assigned.
The definition is in article L. 3121-28 of the French Labour Code. Three points matter in practice:
- Only actual working time counts. A break during which the employee is free to go about their own business, a usual commute or the waiting period of on-call duty are not part of it.
- The employer's agreement can be implicit. Hours the employer knows about and lets happen are due, according to Service-Public.
- Some employees have none. Senior executives (article L. 3111-2) and employees on an annual days-based contract (article L. 3121-62) are not subject to the legal working week.
Premium rates: 25%, 50% or the rate of an agreement
Unless an agreement says otherwise, the law sets two rates: 25% for the first eight overtime hours of the week, from the 36th to the 43rd hour, and 50% for the following ones. A company or establishment agreement, or failing that a sector agreement, can set other rates, provided they do not fall below 10%.
| Hour of the week | Rate without agreement | Possible rate by agreement |
|---|---|---|
| 1st to 35th hour | Normal hours | Normal hours |
| 36th to 43rd hour | + 25% | At least + 10% |
| 44th hour and beyond | + 50% | At least + 10% |
Sources: article L. 3121-36 for the legal rates, article L. 3121-33 for rates set by agreement. On this point the company agreement takes precedence over the sector agreement: check which one applies before calculating.
How to calculate overtime pay
The calculation starts from the gross hourly rate. For a full-time employee paid monthly, it is the gross monthly salary divided by 151.67 hours, i.e. 35 hours × 52 weeks ÷ 12. This rate is then multiplied by the number of hours in each band and by 1.25 or 1.5. The premium applies to gross pay.
Example for a salary of €2,800 gross a month, without an agreement:
- Hourly rate: €2,800 ÷ 151.67 = €18.46 gross.
- 43-hour week: 8 overtime hours at 25%, i.e. 8 × 18.46 × 1.25 = €184.60 gross.
- 46-hour week: 8 hours at 25% (€184.60) and 3 hours at 50%, i.e. 3 × 18.46 × 1.5 = €83.07. Total: €267.67 gross for the week.
Annual quota and mandatory compensatory rest
The quota is the annual volume of overtime an employee can work without compensatory rest. Without an agreement, it is 220 hours a year per employee. Beyond it, each overtime hour still carries its premium, and also gives a right to rest: 50% of the hour in companies with up to 20 employees, 100% above that.
- The volume: set by agreement, or failing that 220 hours (article D. 3121-24).
- Mandatory compensatory rest is added to the premium, beyond the quota (article L. 3121-30). Its 50% or 100% rate depending on headcount is set out by Service-Public.
- The rest is taken by the day or half-day, unless an agreement says otherwise, once the employee has accrued 7 hours.
Replacing payment with compensatory rest
A collective agreement can replace all or part of the payment of overtime and its premium with equivalent compensatory rest. An hour at a 50% premium then gives 1 hour 30 of rest. In a company without a union representative, the employer can set this up alone, if the works council (CSE) does not object.
The texts: article L. 3121-33, II for the agreement, article L. 3121-37 for the company without a union representative. Hours fully compensated by this rest do not count towards the quota.
Tax and contributions on overtime
Overtime brings two advantages for the employee. Its pay, premium included, is exempt from income tax up to €7,500 a year, a limit set by article 81 quater of the French General Tax Code. Basic and supplementary old-age insurance contributions paid by the employee are reduced, up to 11.31% of that pay.
The employer applies the contribution reduction directly on the payslip. Amounts and conditions are detailed on the Service-Public overtime page.
Overtime and IT consultancy consultants
In an IT consultancy (ESN), many senior consultants are on a days-based contract: they have no overtime, and their time is counted in days in the CRA (monthly activity report). Other consultants are on an hours basis, sometimes on a fixed-hours arrangement set by the collective agreement. The client invoice, for its part, follows the days.
Three situations come up:
- The consultant on a days-based contract. No overtime, but a cap on days set by the agreement, at most 218 a year, and a workload the employer must monitor. A heavy week changes neither their pay nor the invoice.
- The hourly consultant. Their hours beyond 35, or beyond the fixed hours of their contract, are overtime paid by the consultancy, their employer. Consultancies covered by the Syntec collective agreement have their own working-time arrangements: check the one in each contract.
- The client invoice. In time-and-materials work, the client pays days at the day rate, not hours. A call-out outside the planned days, on-call duty or a weekend day is only billed if the contract provides for it. See our article on the CRA.
In Marvin
Marvin calculates neither overtime nor payroll: the premium is still calculated in your payroll tool. What Marvin tracks is the days of consultants on assignment. The consultant enters their days and absences in their own space, the client signs the CRA online, and the day-rate invoice is prepared as a draft.
See Marvin's consultant space.
FAQ
What is the overtime premium rate in France?
Unless an agreement says otherwise, 25% for the first 8 overtime hours of the week, from the 36th to the 43rd hour, then 50% from the 44th. A company agreement or, failing that, a sector agreement can set other rates, as long as they are not below 10%.
How do you calculate overtime pay?
Calculate the gross hourly rate, the monthly salary divided by 151.67 for a full-time employee, then multiply it by the number of overtime hours and by 1.25 or 1.5 depending on the band. With €2,800 gross a month, 8 hours at 25% are worth €184.60 gross.
Is overtime calculated by the week or by the month?
By the calendar week, from Monday 0:00 to Sunday 24:00, unless an agreement spreads working time over a longer period. A 40-hour week and a 30-hour week do not offset each other: the first one counts 5 overtime hours.
What is the annual overtime quota?
It is the volume of overtime beyond which mandatory compensatory rest is added to the premium. Without an agreement, it is 220 hours per employee per year. The rest equals 50% of the hours beyond the quota in companies with up to 20 employees, 100% above that.
Is overtime taxable?
Overtime pay is exempt from income tax up to €7,500 a year. Employee old-age insurance contributions are also reduced, up to 11.31% of that pay. The employer applies the reduction on the payslip.
Is a consultant on a days-based contract entitled to overtime?
No. An employee on an annual days-based contract (forfait jours) is not subject to the 35-hour legal working week: they have no overtime. Their time is counted in days, and the employer must monitor their workload. Days beyond the contract fall under another mechanism, set by the agreement.