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UPDATED JUL 7, 2026💡 What to expect for employee benefits when you hire in France through Toku. French law and the applicable collective bargaining agreement require a company health plan (mutuelle) with at least 50% employer sponsorship - Toku provides this through Alan, plus meal vouchers.
At a Glance
| Item | Detail |
|---|---|
| Supplemental health (mutuelle) | Alan - mandatory under French law and the CBA |
| Employee premium | €89.80/month (€69.70 in Alsace-Moselle) |
| Employer share | 50% (€44.90/month) - the legal minimum sponsorship |
| Employee share | 50%, deducted via payroll |
| Dependents | Optional, 100% employee-paid at the same rate |
| Meal vouchers | Toku pays 60% of face value, employee 40% |
| Enrollment | Automatic on start date; no waiting period |
Statutory Benefits
France's public system (Sécurité sociale) reimburses baseline healthcare costs; the company mutuelle tops these up, paying after Social Security based on the official BRSS rates. Under the applicable collective bargaining agreement, Toku must offer supplementary healthcare and sponsor at least 50% of the premium, and enrollment is mandatory under French law unless a narrow legal exemption applies (e.g., coverage under another group plan or certain short-term contracts - documented waiver required).
Employees in Alsace-Moselle benefit from the mandatory regional regime that raises base reimbursement to ~90%; it's funded entirely by the employee via a payroll deduction of roughly 1.5% of gross salary, and the mutuelle premium is correspondingly lower there.
Supplemental Health Through Toku: Alan
The Alan plan is a collective, "responsible" contract (tax-advantaged). Coverage highlights: doctors and specialists up to 300% BRSS; hospitalization at 300% with private room allowance (€80/day, up to 30 days/year); maternity delivery at 400% with private room €100/day; dental routine at 200%, orthodontics 350%, implants €500 per implant/year, with 100% Santé crowns and dentures fully covered; optical 100% Santé fully covered (other frames/lenses €300 - €500); psychology sessions; and hearing aids fully covered under 100% Santé.
Costs & Who Pays
| Beneficiary | Monthly premium | Employer pays | Employee pays |
|---|---|---|---|
| Employee (standard) | €89.80 | €44.90 (50%) | €44.90 (payroll-deducted) |
| Employee (Alsace-Moselle) | €69.70 | €34.85 (50%) | €34.85 |
| Spouse | €89.80 (€69.70 A-M) | — | 100% |
| Children (one pack, any number) | €89.80 (€69.70 A-M) | — | 100% |
The employer share is billed to the client. Dependents (spouse/partner, children under 25) are optional and fully employee-paid via payroll deduction.
Meal vouchers (titres-restaurant): loaded monthly onto a card/app, one voucher per worked day that includes a meal break. Toku pays 60% of face value and the employee 40% (e.g., €9 voucher → €5.40 Toku / €3.60 employee); the employer-funded portion is billed to the client. Because of France's equal-treatment principle, all eligible France-based employees receive meal vouchers on the same basis - individual employees may decline, but a client can't selectively opt out its group.
Enrollment
All employees are automatically enrolled in the Alan plan on their start date - no waiting period and no action needed unless adding dependents. Opt-out is only possible on legal grounds with supporting documentation sent to [email protected].
Last verified July 2026. This guide is for general information and doesn't constitute legal or tax advice. Questions? Contact [email protected].