Mandatory employer contributions in France run roughly 25–45% on top of gross salary. On a $60,000 salary that is about $15,000–$27,000 per year in statutory costs, plus an EOR platform fee of $400–$699/month ($4,800–$8,388/year) if you hire without a local entity — an all-in total of roughly $79,800–$95,388. France's employer 'charges patronales' are famously wide. What drives the range is the RGDU degressive relief on low wages: at/near minimum wage employer contributions are heavily reduced (low end), but relief phases out by ~1.6× SMIC, so a well-paid remote software developer sits at the TOP of the range — roughly 42–45% of gross. Main 2026 employer components: health 13%, family allowances 5.25%, capped pension 8.55%, uncapped pension 2.11%, unemployment 4%, supplementary pension (Agirc-Arrco tier 1) 4.72%, work-accident ~2.08% avg. Note the 2026 reform abolished the reduced health/family bands and restored full rates. Several contributions use ceilings (monthly SS ceiling €4,005 in 2026) so mix shifts with salary. EXCLUDED / varies: transport levy (versement mobilité, region-specific), collective-agreement (CBA) top-ups, and mandatory complementary health (mutuelle).