France Paid Leave (Congés Payés) Rules 2026

French paid leave law was reshaped in 2024 by the Loi n° 2024-364 du 22 avril 2024 (the “DDADUE 2024” — Diverses Dispositions d’Adaptation au Droit de l’Union Européenne) following European Court of Justice rulings (notably the 2023 Cour de cassation decisions) that had brought French law into conflict with the Working Time Directive 2003/88/EC. By 2026, the regime has settled, with new rules around accrual during sick leave, carry-forward, and notification. This deep-dive sets out the regime as it applies in 2026.

1. The Statutory Framework

The principal source is the Code du travail, articles L.3141-1 to L.3141-33:

• L.3141-1 — entitlement
• L.3141-3 — accrual rate
• L.3141-5 — periods deemed worked for accrual purposes
• L.3141-12 — period of taking leave
• L.3141-19 — split rules
• L.3141-25 — payment

Primary source: https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006072050/

2. Basic Entitlement — 2.5 Days per Month

Under article L.3141-3, every employee accrues 2.5 working days (jours ouvrables) of paid leave per month of effective work, capped at 30 jours ouvrables per reference period.

• Jours ouvrables = all days other than Sunday and statutory holidays (typically Monday–Saturday) — 6 days per week
• Jours ouvrés = working days only (typically Monday–Friday) — 5 days per week

Conversion: 30 jours ouvrables = 25 jours ouvrés = 5 weeks.

The reference period for accrual is 1 June to 31 May (default) unless modified by collective agreement.

3. Accrual During Sick Leave — The 2024 Reform

Before 2024, France distinguished:

• Maladie professionnelle / accident du travail — full accrual during absence
• Maladie non professionnelle — NO accrual during absence

This conflicted with EU Directive 2003/88. The Loi du 22 avril 2024 corrected this:

• All sick leave (professional or non-professional) now generates paid leave at 2 jours ouvrables per month (instead of 2.5) — capped at 24 days per year
• Retroactive effect: applies to absences from 1 December 2009 onwards (limit of 15 months prescription for unpaid retroactive claims under article L.3245-1)
• Notification obligation: employer must inform employee of available leave within 1 month of return from sick leave

This is one of the most consequential workforce-cost changes of the past decade. Employers should expect retroactive claims in 2026.

Reference: https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000049460907

4. Periods Deemed Worked for Accrual

Under article L.3141-5, the following count as “effective work” for accrual:

• Paid leave itself (leave begets leave)
• Maternity, paternity, adoption leave
• Workplace accident / occupational illness leave (full accrual)
• Sick leave (post-2024 reform: 2 days/month, capped at 24 days/year)
• Compensatory rest
• Solidarity day (journée de solidarité)
• Some training periods

5. The Reference Period and “Posing” Leave

5.1 Default Reference Period

• Acquisition period (accruing leave): 1 June year N – 31 May year N+1
• Posing period (taking leave): 1 May year N+1 – 30 April year N+2

5.2 Modified Reference Period

By collective agreement (convention collective de branche or agreement at company level), the reference period can be modified — many large employers align with the calendar year.

5.3 Posing Rules

• Main leave (12+ jours ouvrables): must be taken between 1 May and 31 October unless individual agreement
• Maximum continuous block: 24 jours ouvrables (4 weeks)
• Split provisions (article L.3141-19): if main leave exceeds 12 days, employer must consult the employee on dates and the split

6. Calculating Paid Leave Pay

Under article L.3141-24, paid leave pay is the higher of:

6.1 The 1/10 Rule (Règle du Dixième)

1/10 of total gross remuneration earned during the acquisition period, divided by the number of days of leave accrued.

6.2 The Maintenance Rule (Maintien de Salaire)

The remuneration the employee would have received had they worked during the leave (typical practice for monthly salaried workers).

The higher of the two is paid. For most monthly-paid employees, the 1/10 rule produces a higher result if there have been bonuses, overtime, or commissions.

7. Carry-Forward and Forfeiture

Under article L.3141-12, leave must be taken within the posing period. Unused leave is forfeited at end of posing period unless:

• Employee was on sick leave during the posing period (post-2024 reform allows extended carry-forward of 15 months from end of acquisition period)
• Employee was on maternity / paternity leave during posing
• Employer prevented use (e.g., excessive workload, refused dates) — leave can be claimed retroactively
• Collective agreement provides for carry-forward

The 15-month carry-forward post-sick leave is a 2024 innovation tightly aligned with EU Directive 2003/88.

8. Conventions Collectives — Possible Enhancements

Most French employees are covered by a convention collective de branche that may improve on the statutory minimum:

• Additional days for length of service (often +1 day per 3-5 years)
• Family days (mariage, naissance, deuil — typically 1-5 days, separate from CP)
• Modified posing rules

Employers must apply the more favourable of statute and convention collective.

9. Solidarity Day (Journée de Solidarité)

Under article L.3133-7, employees work an additional unpaid day per year (or contribute through other means by collective agreement) to fund elderly and disability care. This day:

• Is paid normally (no extra pay; no time off)
• Counts as worked time for paid leave accrual
• Was historically Easter Monday but most companies now work an additional day or split the contribution

Employer pays a 0.3% contribution on payroll (Caisse Nationale de Solidarité pour l’Autonomie — CNSA).

10. Termination of Employment — Compensatory Indemnity

Under article L.3141-28, on termination for any reason except faute lourde (where leave indemnity was historically forfeited but Cour de cassation has reversed this since 2016), the employee receives:

• Indemnité compensatrice de congés payés for accrued but untaken leave
• Calculated using the same 1/10 / maintenance rule

This indemnity is paid alongside notice indemnity and severance, and shown on the bulletin de paie.

11. Common Mistakes — Gyoseishoshi View

12. Special Categories

12.1 Part-Time Employees

Same accrual (2.5 days/month) — paid leave is in working days, not hours. A 50% part-timer accrues 30 days per year and uses 30 days, but those 30 days correspond to 50% time.

12.2 Employees with Multiple Employers

Each employment relationship has its own accrual.

12.3 Apprentices

Same accrual; specific provisions apply for school holidays.

12.4 Cadres au Forfait Jours

Convention forfait-jours regimes (typically 218 days/year) include paid leave in the forfait calculation.

13. Strategic Implications for Employers

1. Audit retroactive sick-leave accrual — most material is from 2009 onwards; bottom-line liability can be significant
2. Implement notification procedures — automate 1-month post-return notice
3. Update HRIS / payroll — accrual rule for sick leave changed mid-2024
4. Review collective agreements — additional CP rights triggered by length of service
5. Calendar posing windows — encourage timely use to avoid carry-forward complications

Conclusion — A System Recalibrated to EU Law

The 2024 reform aligned French paid leave law with EU Directive 2003/88, eliminating the long-standing distinction between professional and non-professional sick leave for accrual purposes. Employers that adapt promptly avoid back-pay claims; those that delay face exposure to the 2009–2024 retroactive period within prescription limits.

A Gyoseishoshi cannot file French URSSAF returns or operate French payroll. Scrib🐮 produces the corporate-side documentation: paid leave policies aligned to the 2024 reform, notification letter templates, and section 1 statement-equivalent contractual language.

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Disclaimer

Legal information, not legal advice. MmowW Scrib🐮 is operated by a licensed Gyoseishoshi (行政書士) office in Japan. We are not avocats.

Sources

• Code du travail: https://www.legifrance.gouv.fr/codes/texte_lc/LEGITEXT000006072050/
• Loi du 22 avril 2024 (DDADUE): https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000049460907
• Service-public.fr (congés payés): https://www.service-public.fr/particuliers/vosdroits/F2258
• Travail-emploi.gouv.fr: https://travail-emploi.gouv.fr/droit-du-travail/les-conges-et-les-absences/article/conges-payes