10/05/2021
Are you a foreign employer and have a salaried employee in France? A foreign company that employs a resident must be registered in France to be able to repay social contributions – employer and employee contributions – as well as the collected.
To fulfill their obligations relating to the declaration and payment of social contributions and PAS, the foreign employer should appoint a tax representative, who must be a established in France and accredited by the French tax authorities.
In today's article, we will discuss the tax obligation for foreign employers who have a salaried employee in France, read the blog article:
Starting in January 2019, with the entry into force of the “Withholding Income Tax”1 in France (also known as “Prélèvement à la source” or “PAS”), companies must collect tax at the source (as is the case in almost every country in the world), at the same time as social security contri...