End-of-assignment allowance (IFM) in France:
the 10% calculation, paid leave and when it is not due.

The IFM is calculated by applying 10% to the total gross pay due to the temp worker for the assignment. This base includes everything the agency paid them for the assignment, renewals included. A collective agreement may set a higher rate, never a lower one than the Labour Code's.

The allowance is paid by the staffing agency, not by the client company. Article L1251-32 states that it is paid at the end of each assignment actually completed, with the salary due for that assignment, and that it appears on the corresponding payslip. The agency then invoices it to its client under its commercial terms.

Example. A four-week assignment, paid €3,000 gross in total:

The amounts in this example are illustrative; the 10% rate and the calculation base are those of the Labour Code.

A temp worker does not take leave during the assignment: instead, they receive a paid-leave allowance for each assignment, whatever its length. It cannot be lower than 10% of the total gross pay for the assignment, end-of-assignment allowance included (article L1251-19).

That is why the paid-leave allowance is calculated after the IFM: in the example above, it applies to €3,300, not €3,000. Unlike the IFM, the paid-leave allowance has no exclusion linked to a permanent hire or to early termination: it is due for every assignment.

Some periods of absence count as assignment time for this allowance: maternity, paternity, childcare and adoption leave, certain absences for illness or accident covered by article L3141-5, and periods of military recall that start during an assignment.

The end-of-assignment allowance is not paid when the client company hires the temp worker on a permanent contract immediately after the assignment, or when the contract ends early at the temp worker's initiative, for serious misconduct or for force majeure. An industry agreement may also exclude it for seasonal or customary jobs.

1. An immediate permanent hire by the client company at the end of the assignment (article L1251-32).
2. Early termination at the temp worker's initiative, for serious misconduct or in a case of force majeure (article L1251-33).
3. A seasonal or customary temporary job, when a collective agreement of the temporary work industry provides for it (article L1251-33).
4. An assignment for additional training of the temp worker, provided by the client company, according to the service-public.fr page.

A declined permanent offer does not remove the IFM. The text only excludes the allowance if the temp worker "immediately benefits" from a permanent contract with the client company. The French Supreme Court ruled that a job offer made before the end of the assignment but accepted afterwards leaves the IFM due (Cass. soc., 5 October 2016, no. 15-28.672). A fixed-term hire does not remove it either.

Termination by the agency does not remove it. If the agency ends the contract without serious misconduct or force majeure, it offers a new contract within three working days; otherwise it pays the salary up to the planned end date, IFM included (article L1251-26).

The temp worker's IFM and the end-of-contract allowance of an employee on a fixed-term contract (CDD) serve the same purpose and share the same base rate, 10%. Both are called the prime de précarité. They are, however, governed by different articles, and their exclusions are not identical.

For a fixed-term contract, the end-of-contract allowance is excluded in particular when the employee turns down a permanent contract for a similar job, and an agreement may lower its rate in exchange for access to training. For temporary work, turning down a permanent job does not cost the IFM. Before applying a rule from one contract to the other, check the relevant article: L1243-8 onwards for fixed-term contracts, L1251-32 onwards for temporary work.

At the end of the assignment, the staffing agency pays the final salary, the IFM and the paid-leave allowance, and hands over the end-of-contract documents: the payslip that details them, an employment certificate and the certificate for France Travail, the French public employment service. The agency, as employer, does this, not the client company.

If the client company later hires the temp worker, the assignments carried out there in the three months before the hire count towards their seniority and are deducted from their trial period. If, instead, it wants a temp worker back on the same job with a new contract, it must observe a waiting period, with some exceptions.

Payroll, the IFM calculation and end-of-assignment documents belong to the agency's temporary staffing management software: Marvin produces none of them. It is useful at the moment the assignment ends, when the temp worker becomes available again and needs to be put forward.

• Availability stays up to date on its own: the end of an assignment sets the temp worker back to available, they can declare their release date from their own space, and availability works as a search filter.
• Campaigns go out by WhatsApp and email to a targeted list, from the same screen, and replies land in the same inbox.

See Marvin for staffing agencies.

• French Labour Code: articles L1251-32 (IFM), L1251-33 (exclusions), L1251-19 (paid leave) and L1251-26 (termination by the agency), consulted on 11 November 2026.
• Service-public.fr: Contrat de travail temporaire (intérim), checked on 19 June 2026.
• French Supreme Court (Cour de cassation), social chamber, 5 October 2016, no. 15-28.672, published in the Bulletin (ECLI:FR:CCASS:2016:SO01727).
• French Labour Code, fixed-term contracts: articles L1243-9 and L1243-10.