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February 28, 2024

France releases new guidance regarding employer tax due for companies that hire or host foreign nationals

The French authorities recently released guidance regarding the payment of the "employer tax" by companies that employ or host foreign workers. This tax, which was previously collected by the French Office for Immigration and Integration, will be collected annually by the French tax authorities starting in 2024. To help companies calculate the employer tax due, the tax authorities released Form 2859-FC-SD together with an explanatory note. Companies may retain the form in the event they receive questions from the authorities.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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Full text of Tax Alert