{"id":2407,"date":"2018-11-09T18:29:01","date_gmt":"2018-11-09T17:29:01","guid":{"rendered":"http:\/\/www.lrf.fr\/?page_id=2407"},"modified":"2024-07-04T13:30:38","modified_gmt":"2024-07-04T11:30:38","slug":"detachement-emploi-de-salaries-residant-france","status":"publish","type":"page","link":"https:\/\/www.lrf.fr\/en\/your-activities\/posting-employment-of-employees-resident-in-france\/","title":{"rendered":"Posting and\/or employment of employees resident in France"},"content":{"rendered":"

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YOU POST OR EMPLOY STAFF RESIDENT IN FRANCE:<\/strong><\/h4>\n
are you liable to wage withholding tax ?<\/strong><\/span><\/h5>\n
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All companies that pay wages taxable in France must carry out a wage witholding tax and pay it on a monthly basis to the tax services in accordance with the conditions to be determined according to the place of tax residence of the employee and the place of his liability for social security contributions.<\/p>\n

WHAT IS A WITHHOLDING INCOME TAX?<\/span><\/strong><\/h5>\n

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The withholding income tax concerns the tax residents in France. Its objective is to eliminate the one-year lag between the collection and payment of income tax.<\/p>\n

DO YOU NEED A SEPA BANK ACCOUNT?<\/span><\/strong><\/h5>\n

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The payment of the withholding income tax is carried out by means of a SEPA bank account. Transfers or other means of payment are not accepted for wage withholding tax. Employers established abroad paying wage withholding tax in France must therefore have a SEPA zone bank account.<\/p>\n

DO YOU NEED A FISCAL REPRESENTATIVE?<\/span><\/strong><\/h5>\n

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Yes, in case you are not a permanent establishment:<\/p>\n