Employees in France?
Assistance with French rules
Sending employees to France from abroad can imply a set of obligations to comply with by your company as long as your employees are working on french territory. These rules do not only concern the physical part (such as visa, work permit, etc.) but also a legal and a fiscal side. RM Boulanger has a wide experience in supporting and assisting foreign companies to comply with local rules in France as long as their employees are active in France. RM Boulanger can function as a liason between your company and the french government (both labour and fiscal departments) acting as the representative of your company and/or of your employees in France.
Posting of workers in France
When posting workers to France from abroad, your company must comply with a set of rules. These rules are set up in order to prevent illegal workers and the exploitation of foreign workers on French territory. Penalties for non-compliance can amount up to 4.000 EUR per posted employee or worse.
PAS / PASRAU: French withholding tax on revenue
Since January 1st, 2019, the income tax of employees is directly deducted on their pay slip regardless of whether they are employed by a French company or a foreign company on French territory.
As a result, income tax must be calculated by foreign employers if their employees work on the French territory. The employer will deduct the amount calculated in advance from their employees' pay slips and pay the income tax to the French state.