Employer tax on hiring a foreign employee in France: the exact amount
Choose the contract type and gross monthly salary: the calculator applies the scale of the tax the employer owes.
Checked by Radif Partners · Editorial policy · Method
Tax due from the employer
€1,760
| When | on first admission |
| Return | with the VAT return (form 3310 A) |
| Employee stamps (first card) | €350 |
Due once, by the first employer behind the work permit. Exempt: private household employers, public research, language assistants, permits that allow work without authorisation.
Schedule and sourcesAn employer who obtains a work authorisation for a non-EU employee pays a tax (taxe employeur) when that employee is first admitted to stay in France for work, once only and by the first employer alone. For a contract of 12 months or more, it is 55 % of gross monthly pay, capped at €2,567.15 once pay reaches €4,667.54. An employee on €3,200 gross a month therefore costs €1,760.00 in tax; on the minimum wage, €1,026.86; at €6,500, the cap applies. For a contract longer than 3 months and shorter than 12, the scale is flat: €74 up to the €1,867.02 minimum wage, €210 up to €2,800.53, €300 above. A seasonal worker costs €50 per month worked, a young-professional exchange €72. The tax is declared with VAT, on schedule 3310 A or form 3517-S-SD depending on the company's VAT regime.
The scale applied
The calculator uses the amounts published on the official work-authorisation page (in French), which applies sections L436-10 to L436-13 of the CESEDA immigration code. The salary you enter is the gross monthly pay in the contract.
| Contract | Gross monthly pay | Tax |
|---|---|---|
| Over 3 and under 12 months | up to €1,867.02 | €74 |
| Over 3 and under 12 months | up to €2,800.53 | €210 |
| Over 3 and under 12 months | above €2,800.53 | €300 |
| 12 months or more | below €4,667.54 | 55 % of pay |
| 12 months or more | €4,667.54 or more | €2,567.15 |
| Seasonal | any pay | €50 per month |
Examples
A four-month seasonal contract costs the employer €200, whatever the pay. A manager hired on a permanent contract (CDI) at €6,500 a month hits the cap: €2,567.15. The €4,667.54 threshold is two and a half times the monthly minimum wage, which is why most executive salaries reach the cap. The tax is a cost for the employer and cannot be deducted from the new employee’s pay.
When the tax does not apply
An employee holding a talent card, such as the skilled-employee talent card or the EU Blue Card, needs no work authorisation, so no tax is due. Before hiring outside those cards, see the work authorisation page.