Tax due by employers of foreign workers : changes in the declaration and payment methods

As a reminder, this tax is due for contracts of more than 12 months. It is equal to 55% of the gross monthly salary paid to the foreign worker, up to a limit of 2.5 times the gross monthly minimum growth wage.

In January 2023, the collection of this tax was entrusted to the General Directorate of Public Finances (DGFiP) – formerly managed by the French Office of Immigration and Integration (OFII).

The government has just decided on a new change in the declaration and payment procedures: as of February 2024, companies will have to declare once a year, on an annex to the VAT form, all foreign labor hires made in the previous year.
The payment of this tax will therefore no longer be spread over the year but will have to be paid in one single payment. This will have an impact on the cash flow of companies that will have to make provisions for this charge !