The next French HR deadlines for employers and HR departments, taken from official sources.
Every month: the DSN
No later than the 5th of the following month for companies with 50 or more employees, the 15th for those with fewer than 50. If the deadline falls on a non-working day, it moves to the next working day.
Source: Entreprendre.Service-Public · Read the article
Meal vouchers: end of the exemption for food products
Until this date, meal vouchers can be used to buy any food product, whether or not it is ready to eat.
Source: Service-Public · Read the article
Buy-back of RTT days: end of the period covered
The employer buy-back scheme applies to RTT rest days earned between 1 January 2022 and 31 December 2026.
Source: Service-Public
Prevention passport: end of the transitional period
Until this date, employers only declare certain categories of occupational health and safety training and have 9 months to do so. This period will then be reduced to 6 months.
Source: Entreprendre.Service-Public
Minimum wage (Smic): annual increase
The Smic is revised every year on 1 January. January payslips must take the new amount into account.
Source: Service-Public
Q4 2026 contributions: quarterly payment
Employers with 1 to 9 employees who opted for quarterly payment pay their contributions on the 15th of the month following the quarter.
Source: Entreprendre.Service-Public
2026 meal vouchers: last day of use
Vouchers issued in 2026 can still be used in January and February 2027.
Source: Service-Public · Read the article
Professional equality index: publication deadline
Companies with at least 50 employees publish their index every year by 1 March at the latest. The companies concerned declare representation gaps among their senior executives at the same time. The pay transparency bill plans to change this scheme.
Source: Entreprendre.Service-Public · Read the article
Paid leave: start of the legal period for taking leave
In all cases, paid leave is taken in the period from 1 May to 31 October each year.
Source: Service-Public
DOETH: annual declaration on the employment of disabled workers
The annual declaration is made in the April DSN, filed at the May deadline.
Source: Entreprendre.Service-Public · Read the article
Apprenticeship tax: declaration of the balance
The balance of the apprenticeship tax is declared once a year in the April DSN, filed at the May deadline. Companies in Alsace-Moselle are not concerned.
Source: Entreprendre.Service-Public · Read the article
Profit-sharing: deadline for paying the bonus
The profit-sharing bonus is paid no later than the last day of the 5th month after the end of the financial year, that is 31 May for a year ending on 31 December.
Source: Service-Public
Paid leave: end of the reference period
Unless an agreement sets different dates, the period for earning leave runs from 1 June of the previous year to 31 May of the current year.
Source: Service-Public
EU AI Act: rules for high-risk systems
Application date announced by the European Commission for high-risk systems, including AI tools used in recruitment.
Source: Commission européenne · Read the article