In France, annual leave entitlements are designed to provide employees with sufficient time off to rest and recharge.
Annual Leave Calculation
Annual leave is calculated in business days, which excludes weekends, public holidays, and company-specific days off.
Standard Entitlement: After one year of service, employees are entitled to a minimum of 25 days of annual leave. This entitlement is prorated for employees completing less than a year.
Additional Leave Based on Seniority:
After 5 years: +1 extra day
After 10 years: +2 extra days
After 15 years: +3 extra days
After 20 years: +4 extra days
Annual Leave Calendar
The annual leave year runs from June 1st to May 31st. Employees are required to take at least 4 weeks of their annual leave between May 1st and October 31st (“période de prise de congés légale”). All leave should be utilized within 13 months of the end of the leave year.
Carryover of Accrued Leave
Generally, unused annual leave cannot be carried over to the following year. However, there are two exceptions: Employees are encouraged to plan their leave accordingly to avoid losing accrued days.
Employer Request: If the employer specifically requests in writing, accrued leave may be carried over.
Sick Leave: If an employee has not taken their leave due to illness, untaken leave can be accumulated and carried over for up to 15 months from the employee’s return from sick leave. The employer must notify the employee within one month of their return, providing the number of days accumulated and the deadline to use them. Any unused leave beyond this period will be forfeited. Additionally, other exceptional circumstances may allow for carryover, provided they are validated by the employer.
Retroactive Application
The rules regarding the carryover of annual leave have been retroactively applied from December 1, 2009. Employees may thus request paid leave for any accrued since that date.
Taking Leave in Advance
Employees in France cannot take paid leave before it is earned. However, they may take leave "in anticipation" of their accrued balance, subject to the following rules:
Formal Written Request: A written request must be submitted to the employer for approval.
Accrued Leave First: Employees should use their accrued leave balance before requesting additional time off.
Unpaid Leave for Extra Days: If more time off is needed beyond the accrued balance, employees can request unpaid leave (Congé sans solde).
Steps for Structuring Leave Requests
Submit a request for accrued leave as "Annual Leave."
For additional days, submit a separate request for "Unpaid Leave."
Ensure that a written request for anticipated leave is on record (e.g., via email). Managers can approve both types of leave, and payroll will process them accordingly.
Additional Provisions for IC Positions
For cadre (IC) employees, there is a possibility of monetizing unused RTT (Reduction of Working Time) days if agreed upon by the employer. Under Article L3121-59 of the French Labor Code, unused RTT days can be compensated with a minimum supplement of 20% of remuneration up to 222 days and 35% beyond that. This must be formalized through an amendment to the employment contract.