If you have hired an employee who is not a French citizen, you may be liable for the tax on the employment of foreign workers (EMOE).
Previously paid to the Office Français de l’Immigration et de l’Intégration (OFII), this tax is now declared and paid annually in arrears in the same way as VAT.
For who?
The tax is due:
- On the 1st granting of a residence permit in France to exercise a salaried professional activity;
- when a foreigner present in France is granted a residence permit authorising them to exercise a professional activity for the first time.
The tax is not due when the foreign workers are exempted from the need for a work permit employment contract visa by virtue of:
- the freedom of access to the job market that they enjoy: citizens of the European Union (EU), the European Economic Area (EEA), Switzerland, Monaco, Andorra and Saint-Martin as well as nationals of third countries who hold a “EU/EEA/Swiss citizen’s family member” residence permit;
- Article R. 5221-2 of the Labour Code: foreigners holding residence permits conferring the right to work (resident’s card (carte de résident), “private life and family” residence permit, “talent passport” residence permit, “ICT posted worker” residence permit, “student” or “student-mobility scheme” residence permit, “subsidiary protection” residence permit, etc.).
Method of declaration
Pursuant to Article D. 436-2 of the Code for Entry and Residence of Foreigners and Right of Asylum (CESEDA), the method of declaration for the tax follows the same rules as for value added tax (VAT):
•taxpayers subject to the “régime réel normal” tax regime must declare their tax online using using annex no. 3310 A-SD (CERFA no. 10960) to the VAT return to be filed for the month of January or the first quarter of the year following that when the tax became payable;
• taxpayers subject to the “régime réel simplifié” VAT regime (RSI) or the farmers’ “régime simplifié agricole” VAT regime (RSA) must declare their tax online using form no. 3517-S-SD (CERFA no. 11417) or form no. 3517-AGR-SD (CERFA no. 10968) which must be filed for the financial year when the tax became payable;
• those not liable for VAT must declare their tax online using annex no. 3310 A-SD to the VAT return at the latest by 25 February of the year following that when the tax became payable.
Our teams are at your disposal for any further information you may require.
