In France, all employers who hire or second an employee of foreign nationality must pay a tax. The collection of this tax, formerly managed by the French Office of Immigration and Integration (OFII), has been transferred to the General Directorate of Public Finance (DGFiP) since January 1, 2023.
The decree of 23/02/2023 specifies the declaration and payment procedures for the tax. It will now be declared and paid annually in arrears. Thus, the tax will be due for the hirings carried out during one year, and declared and paid in support of the VAT declaration the following year. The first steps to be taken for the tax due for 2023 will take place in February 2024.
A calculation help sheet will be made available to employers to assist them in calculating the amount of tax due to be reported on the VAT form and our Immigration team is at your disposal regarding this evolution.