The employer must pay a tax to the Office Français de l’Immigration et de l’Intégration (OFII) when the foreign employee first enters France or when he/she is first admitted to France as an employee.
This tax is due after the employee’s medical examination and is added to the cost of the visa or residence permit authorizing the foreign worker’s stay in France.
The amount varies according to the duration of the employment contract:
for a duration greater than or equal to 12 months: 55% of the salary paid to the foreign worker, up to 2.5 times the monthly amount of the SMIC (i.e. €4,273.21 since January 1, 2023).
If the gross monthly salary is higher than 4 273,21 €, the amount of the tax is limited to 2 350, 26 € for the year 2023.
for a period of more than 3 months and less than 12 months: the amount of the tax is between 74 € and 300 € depending on the gross monthly salary of the person concerned;
for a seasonal job: the amount of the tax is 50 € per month of full or incomplete salaried activity.
The company does not have to pay this tax for workers coming to France for an assignment of less than 3 months.
The following structures are also exempt from paying this tax:
- Public research organizations and foundations recognized as being of public utility
- Higher education institutions
- Public foundations and establishments for scientific cooperation.
LexCase, Immigration lawyers, France, Hiring foreign employees, Work permits.