France the OFII tax evolves

France – the OFII tax evolves
The OFII tax is the tax on a foreign employee’s recruitment, requested by the French government when hiring a non-European citizen. Its collection has recently evolved – find the info below!

First, a summary of what the OFII tax is:

  • The tax requested by the French government under Article L436-10 of the Code of Entry and Residence of Foreigners and the Right of Asylum (CESEDA).
  • Sent by the OFII (French Office for Immigration and Integration), hence its name!
  • When issuing a work permit to a foreigner already present in France
  • Upon first entry into France after obtaining a work visa
How much?
  • The amount varies according to the duration of the employment contract and the salary, which is based on the SMIC – minimal wage in force (the latter has evolved at the beginning of 2023 – the thresholds have therefore increased).
Employment contract between 3 and 12 months:
  • For a salary less than or equal to 1709,28€: 74 €
  • For a salary between €1,709.28 and €2,563.92: €210
  • For a salary higher than €2,563.92: €300
Employment contract of more than 12 months:
  • For a salary of less than 4273, 21€: 55% of the gross monthly salary
  • For a salary higher than or equal to 4273,21€: 2350, 26€
Payable how?

Until now, the OFII sent the tax to the employer.

Since 1st January 2023, this tax will be collected differently: it is the Directorate General of Public Finances (DGFiP) that will be responsible for the management and collection of the OFII tax.

The OFII tax is now paid and declared yearly: it will be due for hires that have taken place in the past 12 months, and will be declared and paid via the VAT return of the following year.

Ex: if you proceed to 6 recruitments in 2023, the tax must be declared on the VAT form in the 2023 electronic declaration, payable beginning 2024.

A calculation- help document will be made available to employers.

Need more information?

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