Work authorization of an employed foreigner in France
Verified 01 janvier 2024 - Legal and Administrative Information Directorate (Prime Minister)
Step-by-step approach
Warning
If you are a citizen of a country European, Andorran, Monegasque, San Marino, you are not concerned.
The foreigner has a working holiday visa
If the foreigner has a working holiday visa, he shall automatically be granted work authorization, unless he's russian.
In order to grant or refuse work authorization, the administration examines a set of elements.
Administration analyzes the list of tensioned looms in the profession and the area of employment concerned.
If the foreigner has a residence card student or a residence card job search or company creation, the administration shall verify that it meets the requirements of the diplomas and qualifications set out in the job offer, on the basis of the following documents:
- Curriculum vitae
- Copy of diplomas
- Possible certificates of employment
It examines the proposed salary, which must be at least Smic: titleContent or the minimum remuneration provided for in the collective agreement (even in the case of part-time employment).
It shall also take into account the following criteria:
- Compliance by the employer (and/or the user and/or host company) with labor and social protection legislation. In case of non-compliance, the work authorization is refused (e.g. hidden work, non-payment of social security contributions)
- Where necessary, compliance by the employer, the user or host company or the employee with the conditions governing the the regulated professional activity concerned
Agreement
The decision shall be taken within a maximum of two months of the submission of the complete application.
She's notified to the employer.
The employer then sends the decision abroad.
Please note
if the application for a work authorization concerns a asylum seeker, the administration has 2 months to make its decision. If the administration has not replied within this period of two months, the request shall be accepted.
Refusal
The decision shall be taken within a maximum of two months of the submission of the complete application.
If the administration has not replied within this period of two months, the request shall be refused.
She's notified to the employer.
The employer then sends the decision abroad.
In the case of a written refusal, the decision must state the reasons for the refusal. It must indicate the remedies and time limits for appeal.
The application shall be rejected if one or more criteria for the issue of the work authorization are not met. This is the case if the employer can call on the labor available in France.
Please note
if the application for a work authorization concerns a asylum seeker, the administration has 2 months to make its decision. If the administration has not replied within this period of two months, the request shall be accepted.
Appeals in the event of refusal
One ex gratia appeal may be lodged with the administration which took the decision (address given on notification of refusal).
One hierarchical remedy may also be submitted to the Immigration Directorate of the Ministry of the Interior.
An action for annulment before the Administrative Court is also possible. In order to be admissible, it must be filed within certain time limits and contain a copy of the refusal decision.
In the absence of an ex gratia or hierarchical appeal, the time limit for bringing proceedings before the judge is 2 months from the notification of rejection of the application for a work permit or of the implicit refusal.
As long as the appeal has not been dealt with, the refusal decision shall apply. However, a interim suspension or a interlocutory freedom may be deposited.
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:
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.
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 depends of the simplified system of taxation VAT (ROI) or simplified agricultural arrangements VAT (RSA) must remotely declare the tax on the form n°3517-S-SD (general scheme) or n° 3517-AGR-SD (agricultural scheme). It must be filed in respect of the financial year 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.
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Telephone administrative information - Allo Public Service
For more information on this topic, you can contact Allô Service Public.
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Attention: the service does not have access to users' personal files and cannot therefore provide information on their status.
The service is available at the following times:
- Monday: 8.30am to 5.30pm
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To get information about paying the tax
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
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Pursuit of a professional activity
Conditions governing the pursuit of an activity as an employed person by foreigner workers
Criminal penalties for the employment of foreigners without a work permit
Categories of work authorizations issued to foreigners and authorized professional activities
Employment of a foreigner employee
Issue of work authorizations
Tax paid by employer
Implicit refusal in case of silence kept for more than 2 months on the application for work authorization
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