法国外籍工作许可申请种类和个人所得税

国际雇主派驻员工类别（Mobilité internationale employeur），申请法国Passeport Talent签证所需的条件和资格要求? Passeport Talent签证的申请流程? 面签时，签证官主要会关注哪些问题?

Email：par4ww@evershinecpa.com
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法国永辉BPO有限公司
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Manager Zhu, 法国永居卡居民 说法文中文和英文
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联络人: 林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110

法国外国人工作许可证申请及个人所得税
France Foreigner Worker Work Permit Application and its Individual Tax

7.1. Overview of Workers’ Rights —

非法国籍的雇员一般不需缴纳工资税，但需缴纳对所有法国籍工资徵收的特殊预扣税。
无论国籍如何，非居民都有义务就法国收入缴纳所得税，包括:
·来自专业活动的收入，无论是否有薪，或来自在法国进行的营利性业务的收入；
·在法国进行的与艺术或体育有关的活动的收入，不论是否有薪。
在法国提供或使用的任何服务所支付的金额也须缴纳国内税。非居民通常也没有资格享受税收减免或抵免，即使是仅在法国赚取的收入。
外国工人在法国购买和出售在法国收购的股票，在离开法国后要缴纳代扣所得税。如果个人通常向社会保障制度缴款，这些数额也要缴纳社会税。

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 —

长期居留签证申请人（包括学生、法国国民的配偶、雇员、实习生、科学家和研究人员以及访客）必须在提交申请时支付居留费，而不是仅在获得批准后支付。法国移民和融合办公室（OFII）要求长期签证的费用，在某些情况下总计约为340欧元。
某些类别的工人免签证。签证税的支付必须在申请时仅通过信用卡支付，处理费用与申请的签证类型挂钩。
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: 
欧盟蓝卡：

蓝卡是一种工作许可证，旨在允许受过高等教育的非欧盟公民在欧盟工作和生活。
该卡旨在等同于美国绿卡，并鼓励在欧盟国家长期居留。
获得蓝卡的工人需要满足三个条件：
• 由所在国承认的高等学校颁发的至少三年高等教育文凭，或证明具有五年同等水平的专业经验；
• 雇用合同的期限等于或大于一年，由外国劳动力部负责；
• 月薪至少爲移民部长确定的固定参考年平均毛额的1.5倍。
作爲回报，接收者获得一个有效期爲两年的单一许可证程序，并获得爲家庭团聚而订製的额外权利。
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: 
非欧洲国民：

所有其他国籍的人都必须持有工作许可证，除非在与法国签订的条约中另有规定。
一些国家与法国签订了关于移徙和职业流动问题的双边协定。
以下国家签订了关于青年专业人员在法国寻求培训或职业的协议：阿根廷、保加利亚、加拿大、摩洛哥、罗马尼亚、新西兰和美国。
下列国家签订了职业流动协议：贝宁、布基纳法索、佛得角、刚果民主共和国、加蓬、马达加斯加、俄罗斯、塞内加尔和突尼斯。
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: 
欧洲国民：
除保加利亚和罗马尼亚外，欧盟成员国公民进入法国不需要签证或工作许可。
冰岛、列支敦士登、挪威、瑞士、安道尔、摩纳哥和圣马力诺的公民在法国工作也不需要工作许可或签证。
申根签证允许短期游客在申根协定国之间自由流动，目前申根的成员国有:奥地利、比利时、捷克、丹麦、爱沙尼亚、芬兰、法国、德国、希腊、匈牙利、冰岛、意大利、拉脱维亚、列支敦士登、立陶宛、卢森堡、马耳他、荷兰、挪威、波兰、葡萄牙、斯洛伐克、斯洛文尼亚、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: 
其他技术工人：
Visa, non-EU skilled workers are divided into four categories:
签证，非欧盟技术工人分爲四类：

• Skills and Talent Visa Card:
·技能和人才签证卡：

这三年的资格是爲那些在法国寻找工作的候选人，他们的技能是唯一适合于一个项目的成功。这种状态需要由雇员支付费用。
加入雇员的配偶也需要支付一笔费用。
雇主无需支付费用。
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:
·员工外派签证卡：

这种身份是爲在非法国公司工作的非欧盟国家的国民设计的，他们被借调到法国工作至少3个月，保留至少1.5倍的最低工资，并带来了一套在国外项目成功所必需的技能。
雇主和雇员都有责任根据逗留时间和工资水平支付许可证上的费用。
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:
·科研签证卡：
这一身份适用于非欧盟国家的公民，以及保加利亚人、罗马尼亚人、阿尔及利亚人和高等教育文凭持有者，他们试图在法国进行全部或部分研究。
雇主和雇员都有责任根据逗留时间和工资水平支付许可证上的费用。如果雇员在公共部门工作，则雇主不必支付这笔费用。

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:
·艺术和文化专业签证卡：
为了获得法国雇主的批准，雇主必须证明在法国工人中寻找候选人失败。
这一地位的获得者还必须与主要活动是开发脑力劳动的雇主签订至少三个月的工作协议。
雇主和雇员都有责任根据逗留时间和工资水平支付许可证上的费用
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 —

非居民只对他们在法国赚取的收入徵税。因此，非居民雇员不需要缴纳一般工资税，儘管他们需要缴纳工资代扣代缴税。在法国本土工作的非居民所得税税率从零到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%.
对在法国海外省从事工作的非居民支付的工资所徵收的所得税税率，除了第一个非居民所得税税率爲零外，低于对在法国本土从事工作的非居民支付的工资所徵收的所得税税率，从零到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，非居民个人所得税代扣档次将被取消，非居民个人所得税代扣档次将按照居民个人所得税代扣档次计算。
于2022年生效，法国对非居民雇员的所得税预扣税率以及年收入的最低和最高金额如下：
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%

于2021年生效，法国的所得税预扣税率以及非居民雇员年收入的最低和最高数额如下：
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%

上述非居民所得税税率的一个例外是，非居民艺术家和运动员在法国工作的工资按15%的统一所得税率徵收。
非居民还需缴纳所得税附加费，称爲对高收入的特殊贡献（contribution exceptionnelle sur les hauts revenus），使用与居民相同的附加税收入等级和税率。有关附加费的更多信息，请参阅所得税部分。
雇主有责任爲每雇用一名外国工人缴纳一些税，儘管税额取决于合同期和居留时间。雇主税的范围从74欧元的3至12个月的签证居留许可的雇员工资总额低于最低工资，高达55%的每月雇员工资总额（最高2.5倍的最低工资），如果雇员被分配作爲一个临时居民超过一年。
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.

在法国境外爲法国雇主工作的法国雇员仍然享有与其国内雇员相同的保险福利和缴款，儘管长期居住在法国以外的外籍雇员可以选择自愿将其保险范围仅限于疾病、孕产、残疾、事故、职业疾病和退休金。
对外籍法国雇员来说，补充养老金不是强制性的。
此外，临时派往法国境外的雇员完全有权并负责缴纳社会保险费，就像他们在法国工作一样。
注意，在法国收购的股份的买卖，在离开法国后要缴纳预提所得税。
如果个人通常向社会保障制度缴款，这些数额也要缴纳社会税。
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: 

由非法国雇主借调到法国的外籍雇员或由法国雇主从国外招聘的外籍雇员可享受所得税豁免。
如果他们在2016年7月5日之前开始在法国就业，他们可以获得豁免，直到就业开始后的第五年年底。
或者，如果他们在2016年7月6日或之后开始在法国就业，他们可以获得豁免，直到就业开始后的第八年年底。免税是在一个被称爲impatriate制度（regime fiscal des impatrie s）的制度中的某些工资和福利，有时在英语中称爲外籍人士制度。
要获得这一福利，雇员必须在过去五年中不是法国税务居民，并且在开始有关就业之前，雇员必须没有主动移居法国工作。
这项福利允许外籍人员在法国境外领取的薪酬以及”外籍人员奖金”，或与在法国生活有关的海外生活津贴，对雇员免徵所得税。
然而，如果雇主希望对雇员的外籍奖金免税，雇员的应纳税收入必须至少等于支付给法国雇员的类似职位的工资。员工还可以选择将其总薪酬淨额的30%（不包括社会税缴款）作爲免税的外派奖金。
支付给2016年7月6日或之后开始就业的受益于移民制度的雇员的免税外籍奖金，也可以从用于计算雇主所欠工资税的工资中扣除。

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.

 7.4. Wages/Payments —

对外籍工人没有特殊的工资支付要求。
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)

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Email：par4ww@evershinecpa.com
或
法国永辉BPO有限公司
Paris time zone:
Manager Zhu, 法国永居卡居民 说法文中文和英文
或
China Time Zone:
联络人: 林幸穗 Anny Lin 协理
手机：+886-937-606-272
skype: annylin8008
wechat: annylin8008
电话：+886-2-2717-0515 分机:110

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