Japan
France
Exchange rates: European Central Bank reference rates, 2026-10-23. Japan: Tokyo, Kyokai Kenpo, salary paid evenly each month with no bonus, no dependants. France: Executive-status employee (salarié cadre, the usual case for professional hires) on a permanent contract in Paris, French tax resident and a local national (no impatriate regime), single with no dependants (one tax part), salary only paid evenly as monthly pay (no bonus, no profit-sharing), calendar year 2026 contribution rates. Income tax uses the barème in force in 2026 (the 2026 finance law's barème for 2025 income, which also sets the 2026 withholding rates) with the standard 10% professional-expenses deduction; prélèvement à la source is only the collection method. Employer side assumes a private employer with 50 to 249 employees in Paris, outside the RGDU reduction (pay of 3 SMIC or more).
At three salary levels
| Salary (US$ equivalent) | Japan | France |
|---|---|---|
| $60,000 | Cost 1.14× Keeps 73% ¥9,408,202 | Cost 1.47× Keeps 70% €53,605 |
| $120,000 | Cost 1.10× Keeps 66% ¥18,816,403 | Cost 1.46× Keeps 64% €107,210 |
| $250,000 | Cost 1.05× Keeps 57% ¥39,200,840 | Cost 1.45× Keeps 56% €223,354 |
Employment rules compared
| Japan | France | |
|---|---|---|
| Statutory annual leave | 10 days after six months, rising to 20; 5 days must be taken | 5 weeks (30 jours ouvrables) |
| Public holidays in 2026 | 18 | 11 (Paris) |
| Notice of dismissal | 30 days, or pay in lieu | 1-2 months by law; usually 3 months for cadres |
| Severance required by law | None | 1/4 month per year (1/3 after 10 years) after 8 months |
| Typical negotiated exit | Commonly 3–6 months’ pay plus unused leave | No official benchmark; rupture conventionnelle is the norm |
| Probation | Commonly 3–6 months; dismissal still needs grounds | Cadres 4 months, renewable once (max 8) |
| Working hours | 40 a week; overtime capped at 45 a month and 360 a year | 35 h/week; cadres usually 218-day forfait |
| How hard is dismissal? | Very hard: needs objectively reasonable grounds | Hard: real and serious cause, capped damages scale |
| Women in management (ILO) | 14.5% (2023) | 38.7% (2024) |
Questions
What does a US$120,000 salary cost an employer in Japan and France?
With the rates and exchange rates as of October 2026, in Japan (Tokyo, ¥18,816,403) the employer’s total cost is 1.10 times the salary; in France (€107,210) it is 1.46 times. The employee keeps 66% of salary in Japan and 64% in France.
Is it cheaper to employ someone in Japan or France?
At this salary, the employer’s on-cost is lower in Japan. The ratio changes with pay, though: where contributions are capped, the on-cost falls as a share of salary for high earners. Enter the real salary in the calculator above to compare.
How do notice and severance compare?
Japan: 30 days, or pay in lieu; no severance is required by law, and negotiated exits are commonly 3–6 months’ pay plus unused leave. France: notice is 1-2 months by law; usually 3 months for cadres; severance required by law: 1/4 month per year (1/3 after 10 years) after 8 months; typical negotiated exit: no official benchmark; rupture conventionnelle is the norm.
Which has more paid leave and public holidays?
Japan: 10 days after six months, rising to 20; 5 days must be taken, and 18 public holidays in 2026. France: 5 weeks (30 jours ouvrables), and 11 public holidays in 2026.
Sources: Japan (Kyokai Kenpo, Japan Pension Service, MHLW, National Tax Agency, MIC). France: every rate and rule is listed with its primary source on France's HR data. Exchange rates: ECB reference rates (2026-10-23); for currencies the ECB does not quote, the central bank's rate.
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