法國外籍工作許可申請種類和個人所得稅
國際雇主派駐員工類別（Mobilité internationale employeur），申請法國Passeport Talent簽證所需的條件和資格要求? Passeport Talent簽證的申請流程? 面簽時，簽證官主要會關注哪些問題?
Email：par4ww@evershinecpa.com
或
法國永輝BPO有限公司
Paris time zone:
Manager Zhu, 法國永居卡居民 說法文中文和英文
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110
法國外國人工作許可證申請及個人所得稅
France Foreigner Worker Work Permit Application and its Individual Tax
7.1. Overview of Workers’ Rights —
非法國籍的雇員一般不需繳納工資稅，但需繳納對所有法國籍工資徵收的特殊預扣稅。
無論國籍如何，非居民都有義務就法國收入繳納所得稅，包括:
·來自專業活動的收入，無論是否有薪，或來自在法國進行的營利性業務的收入；
·在法國進行的與藝術或體育有關的活動的收入，不論是否有薪。
在法國提供或使用的任何服務所支付的金額也須繳納國內稅。非居民通常也沒有資格享受稅收減免或抵免，即使是僅在法國賺取的收入。
外國工人在法國購買和出售在法國收購的股票，在離開法國後要繳納代扣所得稅。如果個人通常向社會保障制度繳款，這些數額也要繳納社會稅。
Employees not domiciled in France generally are not liable for payroll taxation, but for a distinct withholding tax levied on all wages of French origin.
Regardless of nationality, nonresidents are liable for income taxation on French earnings, including:
• income from professional activities, salaried or not, or from for-profit operations conducted in France;
• income, salaried or not, from activities related to artistry or sport conducted in France.
Amounts paid for any services of any kind rendered or used in France also are liable to domestic taxation. Nonresidents also generally are ineligible for tax deductions or credits, even on income earned solely in France.
The buying and selling of shares acquired in France by foreign workers is subject to withholding tax after leaving France. If an individual normally contributes to the social security regime, these amounts also are subject to social taxes.
References
European Union Blue Card
Directorate General of Public Finances: Impatriate Regime Regulations (French)
Guidance Regarding Impatriate Regime (French)
7.2. Visas —
長期居留簽證申請人（包括學生、法國國民的配偶、雇員、實習生、科學家和研究人員以及訪客）必須在提交申請時支付居留費，而不是僅在獲得批准後支付。法國移民和融合辦公室（OFII）要求長期簽證的費用，在某些情況下總計約為340歐元。
某些類別的工人免簽證。簽證稅的支付必須在申請時僅通過信用卡支付，處理費用與申請的簽證類型挂鉤。
Applicants for long-stay visas (including students, spouses of French nationals, employees, trainees, scientists and researchers and visitors) are required to pay residency fees when they submit their applications—rather than only after being approved.
The French Office of Immigration and Integration (OFII) requires fees on long-stay visas, in some cases totaling approximately €340.
The visa is free of charge for certain categories of workers.
Payment of visa taxes must be made solely through credit card at the time of application with the processing cost pegged to the type of visa requested.
EU Blue Card:
歐盟藍卡：
藍卡是一種工作許可證，旨在允許受過高等教育的非歐盟公民在歐盟工作和生活。
該卡旨在等同於美國綠卡，並鼓勵在歐盟國家長期居留。
獲得藍卡的工人需要滿足三個條件：
• 由所在國承認的高等學校頒發的至少三年高等教育文憑，或證明具有五年同等水平的專業經驗；
• 雇用合同的期限等於或大於一年，由外國勞動力部負責；
• 月薪至少爲移民部長確定的固定參考年平均毛額的1.5倍。
作爲回報，接收者獲得一個有效期爲兩年的單一許可證程序，並獲得爲家庭團聚而訂製的額外權利。
The Blue Card is a work permit intended to permit highly educated non-EU citizens to work and live in the EU.
The card is intended to be equivalent to the U.S. green card and encourages long-term residency in an EU country.
Workers who receive the Blue Card are required to meet three criteria:
• a diploma representing at least three years of higher education issued by a higher education institution recognized by the country in which it is located or justify five years of professional experience comparable level;
• an employment contract for a period equal to or greater than one year, covered by the Foreign Workforce Department;
• a monthly salary of at least 1.5 times the average gross fixed reference year as established by the Minister of Immigration.
In return, the recipient is granted a one-track permit process valid for two years and additional rights tailored to family reunification.
Non-European nationals:
非歐洲國民：
所有其他國籍的人都必須持有工作許可證，除非在與法國簽訂的條約中另有規定。
一些國家與法國簽訂了關於移徙和職業流動問題的雙邊協定。
以下國家簽訂了關於青年專業人員在法國尋求培訓或職業的協議：阿根廷、保加利亞、加拿大、摩洛哥、羅馬尼亞、新西蘭和美國。
下列國家簽訂了職業流動協議：貝寧、布基納法索、佛得角、剛果民主共和國、加蓬、馬達加斯加、俄羅斯、塞內加爾和突尼斯。
All other nationalities are required to possess a work permit, unless otherwise noted in a treaty with France.
Several countries have secured bilateral agreements with France on migration and occupational mobility issues.
The following countries have secured agreements pertaining to young professionals seeking training or careers in France: Argentina, Bulgaria, Canada, Morocco, Romania, New Zealand and the United States.
The following countries have secured occupational mobility agreements: Benin, Burkina Faso, Cape Verde, the Democratic Republic of the Congo, Gabon, Madagascar, Russia, Senegal and Tunisia.
European nationals:
歐洲國民：
除保加利亞和羅馬尼亞外，歐盟成員國公民進入法國不需要簽證或工作許可。
冰島、列支敦士登、挪威、瑞士、安道爾、摩納哥和聖馬力諾的公民在法國工作也不需要工作許可或簽證。
申根簽證允許短期遊客在申根協定國之間自由流動，目前申根的成員國有:奧地利、比利時、捷克、丹麥、愛沙尼亞、芬蘭、法國、德國、希臘、匈牙利、冰島、意大利、拉脫維亞、列支敦士登、立陶宛、盧森堡、馬耳他、荷蘭、挪威、波蘭、葡萄牙、斯洛伐克、斯洛文尼亞、西班牙、瑞典、瑞士。
Citizens of European Union member states, with the exceptions of Bulgaria and Romania, do not require a visa or work permit to enter France.
Citizens of Iceland, Liechtenstein, Norway, Switzerland, Andorra, Monaco and San Marino also do not require a work permit or visa to work in France.
A Schengen visa allows short-term visitors the ability to move freely among the Schengen Agreement states, including: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden, and Switzerland.
Other skilled workers:
其他技術工人：
Visa, non-EU skilled workers are divided into four categories:
簽證，非歐盟技術工人分爲四類：
• Skills and Talent Visa Card:
·技能和人才簽證卡：
這三年的資格是爲那些在法國尋找工作的候選人，他們的技能是唯一適合於一個項目的成功。這種狀態需要由雇員支付費用。
加入雇員的配偶也需要支付一筆費用。
雇主無需支付費用。
This three-year status is for candidates who are seeking work in France whose skills are uniquely suited to a project’s success.
This status requires a fee paid by the employee. Spouses joining the employee also are required to pay a fee.
The employer is not required to pay a fee.
• Employee-on-Assignment Visa Card:
·員工外派簽證卡：
這種身份是爲在非法國公司工作的非歐盟國家的國民設計的，他們被借調到法國工作至少3個月，保留至少1.5倍的最低工資，並帶來了一套在國外項目成功所必需的技能。
雇主和雇員都有責任根據逗留時間和工資水平支付許可證上的費用。
This status is designed for nationals of non-EU countries working for non-French companies who have been seconded to France for at least three months, retain a salary of at least 1.5 times the minimum wage, and bring a set of skills necessary to the success of the project abroad.
Employers and employees are both responsible for paying fees on this permit based on the length of stay and the level of pay.
• Scientific-Research Visa Card:
·科研簽證卡：
這一身份適用於非歐盟國家的公民，以及保加利亞人、羅馬尼亞人、阿爾及利亞人和高等教育文憑持有者，他們試圖在法國進行全部或部分研究。
雇主和雇員都有責任根據逗留時間和工資水平支付許可證上的費用。如果雇員在公共部門工作，則雇主不必支付這筆費用。
This status applies to non-EU citizens, as well as Bulgarians, Romanians, Algerians and holders of higher education diplomas attempting to conduct all or part of their research in France.
Employers and employees are both responsible for paying fees on this permit based on the length of stay and the level of pay. If an employee works in the public sector, then the employer is not required to pay this fee.
• Artistic and Cultural Profession Visa Card:
·藝術和文化專業簽證卡：
為了獲得法國雇主的批准，雇主必須證明在法國工人中尋找候選人失敗。
這一地位的獲得者還必須與主要活動是開發腦力勞動的雇主簽訂至少三個月的工作協議。
雇主和雇員都有責任根據逗留時間和工資水平支付許可證上的費用
In order to be approved under this status with a French employer, the employer must demonstrate an unsuccessful candidate search among French workers.
The recipient of this status must also have signed a work agreement for at least three months with an employer whose main activity is the exploitation of a work of the mind.
Employers and employees are both responsible for paying fees on this permit based on the length of stay and the level of pay.
French Visa application forms.
https://france-visas.gouv.fr/en/web/france-visas/forms
Inside web page include below Forms:
Short-stay:
Schengen visa, Form 14076-04
Overseas France visa, Form 15934-01
Commitment by the foreign employer, To respect the formalities of social declarations
Long-stay
Long-stay visa, Form 14571-05
Authorisation to work for a salaried employment, Foreign employee living outside France, Form 15187-02
Authorisation to work for a salaried employment, Intra-group mobility for a senior management, Form 15619-01
International talents and economic attractiveness, Known company “new innovative enterprise”, Form 15614-02
International talents and economic attractiveness, Highly qualified employee, Form 15615-01
International talents and economic attractiveness,Company belonging to the same international group of companies as your employer, Form 15616-01
International talents and economic attractiveness,Artistic and cultural profession, Form 15617-01
Agreement relating to the placement of an au pair under French law, Form 61-2116。
7.3. Taxes —
非居民只對他們在法國賺取的收入徵稅。因此，非居民雇員不需要繳納一般工資稅，儘管他們需要繳納工資代扣代繳稅。在法國本土工作的非居民所得稅稅率從零到20%不等。
Nonresidents only are subject to taxation on the income they earn in France. Nonresident employees therefore are not liable for general payroll taxation, although they are subject to a substitutive withholding tax on wages. Income tax rates assessed on wages paid to nonresidents for work performed in metropolitan France range from zero to 20%.
對在法國海外省從事工作的非居民支付的工資所徵收的所得稅稅率，除了第一個非居民所得稅稅率爲零外，低於對在法國本土從事工作的非居民支付的工資所徵收的所得稅稅率，從零到14.4%不等。
Income tax rates assessed on wages paid to nonresidents for work performed in France’s overseas departments, other than with regard to the rate of zero for the first nonresident income tax bracket, are lower than those in effect on wages paid to nonresidents for work performed in metropolitan France and range from zero to 14.4%.
Note:
自2023年1月1日起，非居民個人所得稅代扣檔次將被取消，非居民個人所得稅代扣檔次將按照居民個人所得稅代扣檔次計算。
於2022年生效，法國對非居民雇員的所得稅預扣稅率以及年收入的最低和最高金額如下：
The separate income tax withholding brackets for nonresidents are to be abolished, effective starting Jan. 1, 2023, and withholding for nonresidents is to be calculated according to the nonpersonalized brackets for residents’ income tax withholding.
Effective for 2022, France’s income tax withholding rates and minimum and maximum amounts of annual income for nonresident employees are as follows:
| Range of Annual Income (Euro) | Income Tax Rate for Work in Metropolitan France | Income Tax Rate for Work in France Overseas Departments |
| Up to €15,228 | Zero | Zero |
| More than €15,228 and up to €44,172 | 12% | 8% |
| More than €44,172 | 20% | 14.4% |
於2021年生效，法國的所得稅預扣稅率以及非居民雇員年收入的最低和最高數額如下：
Effective for 2021, France’s income tax withholding rates and minimum and maximum amounts of annual income for nonresident employees were as follows:
| Range of Annual Income (Euro) | Income Tax Rate for Work in Metropolitan France | Income Tax Rate for Work in France Overseas Departments |
| Up to €15,018 | Zero | Zero |
| More than €15,018 and up to €43,563 | 12% | 8% |
| More than €43,563 | 20% | 14.4% |
上述非居民所得稅稅率的一個例外是，非居民藝術家和運動員在法國工作的工資按15%的統一所得稅率徵收。
非居民還需繳納所得稅附加費，稱爲對高收入的特殊貢獻（contribution exceptionnelle sur les hauts revenus），使用與居民相同的附加稅收入等級和稅率。有關附加費的更多信息，請參閱所得稅部分。
雇主有責任爲每雇用一名外國工人繳納一些稅，儘管稅額取決於合同期和居留時間。雇主稅的範圍從74歐元的3至12個月的簽證居留許可的雇員工資總額低於最低工資，高達55%的每月雇員工資總額（最高2.5倍的最低工資），如果雇員被分配作爲一個臨時居民超過一年。
An exception to the aforementioned income tax rates for nonresidents is that nonresident artists and athletes are assessed a flat income tax rate of 15% on wages paid to them for work performed in France.
Nonresidents also are subject to an income tax surcharge called the exceptional contribution on high incomes (contribution exceptionnelle sur les hauts revenus), using the same surcharge income brackets and rates in effect for residents. More information about the surcharge is available in the Income Taxes section.
Employers are responsible for paying some taxes for each foreign worker hired, though the amount depends on the contract period and residency length. Employer taxes range from €74 for a three- to 12-month visa residence permit for employee wages totaling less than minimum wage to as much as 55% of gross monthly employee wages (up to 2.5 times the minimum wage) if an employee is on assignment as a temporary resident for more than a year.
在法國境外爲法國雇主工作的法國雇員仍然享有與其國內雇員相同的保險福利和繳款，儘管長期居住在法國以外的外籍雇員可以選擇自願將其保險範圍僅限於疾病、孕產、殘疾、事故、職業疾病和退休金。
對外籍法國雇員來說，補充養老金不是強制性的。
此外，臨時派往法國境外的雇員完全有權並負責繳納社會保險費，就像他們在法國工作一樣。
注意，在法國收購的股份的買賣，在離開法國後要繳納預提所得稅。
如果個人通常向社會保障制度繳款，這些數額也要繳納社會稅。
French employees working outside of France for a French employer are still entitled to the same insurance benefits, and contributions, as their domestic counterparts, although expatriate employees living away from France long-term may elect to reduce their coverage voluntarily to sickness, maternity, disability; accidents, occupational diseases; and retirement pensions, only.
Supplemental pensions are not mandatory for expatriate French employees.
Moreover, employees temporarily assigned beyond France are entirely entitled to and responsible for social security contributions, as though they work in France.
Note that the buying and selling of shares acquired in France is subject to withholding tax after leaving France.
If an individual normally contributes to the social security regime, these amounts also are subject to social taxes.
Tax Incentives:
由非法國雇主借調到法國的外籍雇員或由法國雇主從國外招聘的外籍雇員可享受所得稅豁免。
如果他們在2016年7月5日之前開始在法國就業，他們可以獲得豁免，直到就業開始後的第五年年底。
或者，如果他們在2016年7月6日或之後開始在法國就業，他們可以獲得豁免，直到就業開始後的第八年年底。免稅是在一個被稱爲impatriate制度（regime fiscal des impatrie s）的制度中的某些工資和福利，有時在英語中稱爲外籍人士制度。
要獲得這一福利，雇員必須在過去五年中不是法國稅務居民，並且在開始有關就業之前，雇員必須沒有主動移居法國工作。
這項福利允許外籍人員在法國境外領取的薪酬以及”外籍人員獎金”，或與在法國生活有關的海外生活津貼，對雇員免徵所得稅。
然而，如果雇主希望對雇員的外籍獎金免稅，雇員的應納稅收入必須至少等於支付給法國雇員的類似職位的工資。員工還可以選擇將其總薪酬淨額的30%（不包括社會稅繳款）作爲免稅的外派獎金。
支付給2016年7月6日或之後開始就業的受益於移民制度的雇員的免稅外籍獎金，也可以從用於計算雇主所欠工資稅的工資中扣除。
Expatriate employees who are seconded to France by non-French employers or who are recruited from abroad by a French employer may receive income tax exemptions.
They may receive the exemptions until the end of the fifth year after the year in which employment began if their employment in France began by July 5, 2016. Alternatively, they may receive the exemptions until the end of the eighth year after the year in which employment began if their employment in France began on July 6, 2016, or later.
The tax exemptions are on certain wages and benefits in a system known as the impatriate regime ( régime fiscal des impatriés), and sometimes in English as the expatriate regime. To be eligible for the benefit, the employee must not have been a French tax resident in the preceding five years, and must not have moved to France for work on the employee’s own initiative before beginning the employment in question.
The benefit allows for remuneration received outside of France by the expatriate as well as “expatriate bonuses,” or overseas living allowances related to living in France, to be income tax-free for the employee.
However, if an employer wishes to exempt an employee’s expatriate bonus from tax, the employee’s taxable income must without the bonus be at least equal to the wages paid to a French employee for a similar position.
Employees can also choose to have 30% of their total net compensation, not including social tax contributions, considered a tax-free expatriate bonus.
Tax-free expatriate bonuses paid to employees benefiting from the impatriate regime who began employment July 6, 2016, or later, may also be deducted from the wages used to calculate the payroll tax owed by the employer.
對外籍工人沒有特殊的工資支付要求。
There are no special wage payment requirements for foreign workers.
Reference Citations —
European Union Blue Card
Directorate General of Public Finances: Impatriate Regime Regulations (French)
Guidance Regarding Impatriate Regime (French)
**請注意下列事項：
以上內容為永輝研發及教育中心 (簡稱:永輝RD)於2022年12月摘要。
隨著時間推移，法規會發生變化，不同情況會有不同的選擇。
在選擇選項之前，請與我們聯系或諮詢您信任的專業人士。
**徵求內容監督者
如您發現上述網頁內容，需要增添，更正或修改，請通知我們，如經採用將奉上薄酬USD50表達感謝。
而且您將在永輝RD 人才庫列名，有機會成為RD兼職及合作夥伴。
歡迎電郵: fr.expat.rd.tc@evershinecpa.com
Email：par4ww@evershinecpa.com
或
法國永輝BPO有限公司
Paris time zone:
Manager Zhu, 法國永居卡居民 說法文中文和英文
或
China Time Zone:
聯絡人: 林幸穗 Anny Lin 協理
手機：+886-937-606-272
skype: annylin8008
wechat: annylin8008
電話：+886-2-2717-0515 分機:110
附加資訊
永輝100%關係企業
永輝總部、臺北永輝、廈門永輝、北京永輝、上海那靈、深圳常新、紐約永輝、加州永輝、德州永輝、鳳凰城永輝、東京永輝、首爾永輝、河內永輝、越南胡志明、曼谷永輝、新加坡永輝、吉隆玻永輝、雅加達永輝、馬尼拉永輝、墨爾本永輝、澳洲雪梨、孟加拉永輝、新德里永輝、印度孟買、杜拜永輝、法蘭克福永輝、巴黎永輝、倫敦永輝、荷蘭永輝、西班牙永輝、義大利永輝、羅馬尼亞永輝、多倫多永輝、墨西哥永輝。
其他已提供中文化服務城市：
邁阿密、亞特蘭大、俄克拉荷馬、密歇根、西雅圖、特拉華；
柏林; 斯圖加特;布拉格；布加勒斯特；班加羅爾；泗水；
高雄、香港、深圳、東關、廣州、清遠、永康、杭州、蘇州、崑山、南京、重慶、許昌、青島、天津。
永輝潛在可服務城市 (2個月籌備期)：
我們為IAPA會員所,總部在倫敦，全球300個會員所，員工約1萬人。
我們為LEA會員所,總部在美國芝加哥，全球600個會員所，員工約2萬8千人。
Evershine is local Partner of ADP Streamline® in Taiwan.
(版本:2022/12)
更多城市更多服務 請點擊 網站導覽
