How do I hire a foreigner employee? - General case

Verified 23 avril 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Immigration Control Act: creation of an administrative fine

Published on 16 February 2024

The law no. 2024-42 of 26 january 2024 Imposes an administrative fine on employers for employing a foreigner who is not permitted to work.

A decree must specify the conditions of application of this administrative fine.

The information contained on this page remains current and will be amended as soon as the text enters into force.

Your situation

  • The employee has another nationality
  • The employee does not have any of these documents
  • The employee was never registered
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Before hiring a foreigner, the employer must check whether the candidate has the right to work in France.

The employer must then follow the hiring formalities usual.

When the employee has never been registered in France, the employer must apply to the CPAM: titleContent (or the MSA: titleContent for an agricultural worker).

FYI  

work authorization may be limited to certain professional activities or geographical areas. The authorization issued in mainland France gives rights only in mainland France.

The foreigner can be hired if it has a valid work authorization for the job it is going to occupy regardless of the type of contract.

The foreigner can't get a first work permit of an employed foreigner in France for a contract to promote employment (apprenticeship contract, contract in the course of employment, professionalisation contract).

However, the minor under the care of theAse: titleContent before age 16 can obtain this authorization for a first application if he concludes an apprenticeship or professionalization contract.

Work authorization shall be granted if the application complies with the cumulative conditions attached proposed employment, employer, occupation and remuneration.

Warning  

for a "young professional" from countries which have concluded a bilateral agreement with France, the request must be made to theOfii: titleContent or to the French Consulate for Canada.

If the person concerned does not hold a residence permit authorizing the work, his future employer must then request a work permit.

This request must be made online.

Apply online for work authorization to hire a foreigner

The decision is then notified to the employer or to his representative.

In case of agreement, work authorizations are sent to the French Office for Immigration and Integration (Ofii). This transmission concerns only contracts of more than three months' duration and seasonal employment contracts.

After the work permit has been issued, the employer may hiring formalities usual.

FYI  

the type and serial number of the work authorization document must be filled in on the single staff register.

Where work authorization is granted for the employment of a foreigner employee, the employer must pay a fee.

This tax does not apply to nationals Europeans, Andorran, Monegasque and San Marino as they enjoy freedom of movement and establishment in France.

The tax is due only on the occasion of the firstre issue of the residence permit of the employee or posted worker.

Please note

Individual employers are exempt from this tax.

The amount of the tax due by the employer shall be determined according to the length of the contract of employment, the level of remuneration and the type of contract of employment of the foreigner or posted employee.

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Employment contract over 3 months and under 12 months

The amount of the tax varies according to the gross monthly salary paid:

Tableau - Tax amount based on salary

Gross monthly salary amount

Tax Amount

Less than or equal to €1,766.92 (Smic: titleContent)

€74

Enter €1,766.92 and €2,650.38

€210

Greater than €2,650.38

€300

Contract of employment of 12 months or more

The amount of the tax varies according to the gross monthly salary paid.

Tableau - Tax amount based on salary

Salary Amount

Tax Amount

Less than €4,417.29

55% gross monthly salary

Greater than or equal to €4,417.29

€2,429.51

Hiring under seasonal employment contracts

The amount of the tax is €50 per month of full or incomplete employment. The tax is due for each hire.

Hiring under a bilateral exchange agreement for young professionals 

If hired in the framework of a bilateral agreement for exchanges of young professionals, the amount of the fee is €72 irrespective of the duration of the employment contract and the amount of salary.

Temporary hiring as a language assistant

There is no tax to pay regardless of the duration of the employment contract and the amount of salary.

How to declare and pay the tax due by the employer?

The employer must declare and pay the tax annually and in due course to the General Directorate of Public Finance (DGFiP).

The tax is payable for hires made in the course of a year.

She's declared and paid in support of the VAT return the following year.

In the event of cessation of activity, the employer will have to declare and pay immediately without waiting until the following year.

The way in which the tax is declared and paid follows the employer’s VAT system.

  • The employer who depends of the normal effective system of taxation must teledeclare its tax. This declaration shall be made on Annex No3310 A. The VAT return must be filed in January or 1er quarter of the year following that in which the tax became chargeable.
  • The employer who is not liable for payment of VAT must remotely declare its tax on the schedule No. 3310 A the VAT return by 25 February of the year following the year in which the VAT became chargeable.

More detailed information is available on the impots.gouv.fr website.

In addition to the DPAE: titleContent, the employer must apply online for registration on the Health Insurance website.

Registration of a foreigner employee

Yes, the employer can be sanctioned by the judge of a fine and a prison sentence depending on the situation.

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The employer knowingly hired or retained a foreigner without a work permit

The penalties are as follows:

  • Criminal fine: €30,000 by foreigner concerned
  • Prison sentence (combined with fine): 5 years

FYI  

Additional sanctions may also be applied (confiscation of property, inadmissibility, prohibition to practice, etc.).

The employer has knowingly hired or retained a foreigner in a professional category, occupation or geographical area other than those mentioned on the work permit

The penalties are as follows:

  • Criminal fine: €30,000 by foreigner concerned
  • Prison sentence (combined with fine): 5 years

FYI  

Additional sanctions may also be applied (confiscation of property, inadmissibility, prohibition of practice, etc.).

The employer knowingly hired or retained a foreigner without authorization to work in an organized band

The penalties are as follows:

  • Criminal fine: €200,000 by foreigner concerned
  • Prison sentence (combined with fine): 10 years

FYI  

Additional sanctions may also be applied (confiscation of property, inadmissibility, prohibition of practice, etc.).

The employer knowingly engaged, directly or indirectly, in the services of an employer of a foreigner not permitted to work

The penalties are as follows:

  • Criminal fine: €30,000 by foreigner concerned
  • Prison sentence (combined with fine): 5 years

FYI  

Additional sanctions may also be applied (confiscation of property, inadmissibility, prohibition of practice, etc.).

Please note

Fraud or misrepresentation for the purpose of obtaining a foreigner’s entitlement to engage in paid employment shall be punished 1 year in prison and a fine of €3,000.

Apply online for work authorization to hire a foreigner

FAQ