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17 of October 2023

Employers' tax: a new exemption

During the summer, an interesting new feature went somewhat unnoticed. From now on, foreign workers benefiting from an exemption from the requirement to obtain a work permit or an employment contract visa under R 5221-2 of the French Labour Code are no longer subject to employer's tax. This applies to those in possession of documents such as a residence permit, a "vie privée et familiale" residence permit, a "passeport talent" residence permit, an "salarié détaché ICT" residence permit, a "student" or "student-mobility programme" residence permit or a "beneficiary of subsidiary protection" residence permit...
This exemption represents a significant step forward in simplifying procedures for foreign workers, helping to facilitate their integration into the French labour market.

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