在法國外派人員個人所得稅QA
在法國外派人員個人所得覆蓋範圍，個人所得稅率和級距，所得申報退稅及匯款
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2.1. 徵收外派個人所得稅
法國的稅收政策由兩個獨立的政府組織負責：經濟、財政和工業部; 以及預算、公共帳戶、公務員和國家改革部。前者負責監督與稅務政策委員會相關的立法，該委員會是稅務部的下屬單位。後者負責金融法和稅務系統的管理。稅務系統分為兩個辦公室：公共財政總局（Direction générale des Finances publiques ，縮寫為 DGFiP）和海關與間接稅總局（Direction générale des douanes et droits indirects, 縮寫為 DGDDI）。
法國的課稅年度為公曆年，即1月1日至12月31日。
參考
LegiFrance，立法資料庫（法文）
法國稅務管理局（法文）
預扣所得稅的非個人化稅率（法文）
雇主預扣所得稅的資訊（法文）
關於所得稅預扣稅率通知的新聞稿（法文）
預扣稅違規行為的處罰（法文）
公共行動與會計部：關於家庭就業所得稅預扣的新聞稿（法文）
2018 年 12 月 24 日第 2018-1213 號法律，關於緊急經濟和社會措施（法文）
2022年12月30日關於2023年財政的第2022-1726號法律，法蘭西共和國官方公報， 2022年12月31日（法文）
第2021-953號法律，關於2021年的糾正性財務，法蘭西共和國官方公報，2021年7月20日（英文）
In English
2.1. Income Taxes Imposed —
Taxation policy is managed and supervised by two separate governmental organizations in France: the Minister of Economy, Finances and Industry and the Minister for the Budget, Public Accounts, the Civil Service and State Reform. The former is responsible for supervising legislation related to the Tax Policy Board, which is a subordinate unit of the Department of Revenue. The latter is responsible for the management of finance law and the taxation system. The taxation system is divided into two offices: the Directorate General of Public Finance (Direction générale des Finances publiques, abbreviated as DGFiP) and the Directorate General of Customs and Indirect Taxes (Direction générale des douanes et droits indirects, abbreviated as DGDDI).
The tax year in France is a calendar year from Jan. 1 to Dec. 31.
References
LegiFrance, Legislative Database (French)
French Tax Administration (French)
Nonpersonalized Tax Rates for Income Tax Withholding (French)
Information for Employers on Income Tax Withholding (French)
News Release on Income Tax Withholding Rate Notices (French)
Penalties for Withholding Noncompliance (French)
Ministry of Public Action and Accounts: News Release Regarding Income Tax Withholding for Household Employment (French)
Law No. 2018-1213 of Dec. 24, 2018 on Emergency Economic and Social Measures (French)
Loi 2022-1726 du 30 décembre 2022 de finances pour 2023 [Law No. 2022-1726 of Dec. 30, 2022, on Finances for 2023], Journal Officiel de la République Française, Dec. 31, 2022 (French)
Loi n° 2021-953 du 19 juillet 2021 de finances rectificative pour 2021 [Law No. 2021-953, of July 19, 2021, on Corrective Finance for 2021], Journal Officiel de la République Française, July 20, 2021 (French)
2.2. 雇主扣繳範圍
員工須繳納法國所得稅的雇主必須從付款中預扣稅款。
In English
2.2. Employer Coverage —
Employers with employees subject to France’s income taxes are responsible for withholding tax from the payments.
2.3. 員工個人所得覆蓋範圍
法國居民以及視同居民的外國人應對所有全球收入繳納國內所得稅。非居民僱員僅對源自法國的收入徵稅。
出於稅收目的，如果納稅人滿足以下條件，則可以視為法國居民：
•在法國有家；
•主要居住地在法國；
•在法國從事專業活動，不論是否受薪，除非該活動被視為次要；
•其經濟活動中心位於法國。
In English
2.3. Employee Coverage —
French residents, as well as foreigners with France residency, are subject to domestic income taxes on all worldwide income. Nonresident employees are liable for taxes on income earned in France only. For tax purposes, French residency is defined if the taxpayer:
• has his/her home in France;
• has a primary place of residence in France;
• engages in a professional activity in France, whether salaried or not, unless the activity is considered secondary;
• has the center of their economic activities in France.
2.4. 員工個人所得稅率和級距
所得稅稅率按累進稅率徵收，稅率範圍為 0% 至 45%。在國家的累進所得稅制中，個人的收入總額被分配到國家個人所得稅各個稅級，分配到稅級的每一部分收入都按照該稅級適用的稅率徵稅。
對於選擇不讓政府代表他們向其雇主報告他們的個人所得稅率的法國居民來說, 這些法國一般實行的累進所得稅級數與非個人化累進所得稅級數在預扣所得稅上是不同的。
從2019年開始，所得稅預扣稅的個人化所得稅稅率（prélèvementàlasource ，縮寫為PAS ）由政府根據家庭收入確定，並由政府發送給個人和雇主。據政府聲稱，90% 的個人的所得稅預扣稅率在 0 到 10% 之間。個人可以選擇將稅率在自己和配偶之間以不同的方式分配，或選擇不將稅率發送給雇主。對於2020 年所得稅的預扣，員工如果希望在自己和配偶之間以不同的方式分配稅率，或不希望將稅率發送給雇主, 員工需要在 2019 年 9 月 15 日前通知政府。
選擇不將稅率發送給雇主的居民, 其就業收入的所得稅預扣是依據非個人化稅率表中帶有每月收入的級數去預扣。表中的稅率範圍為 0 至 43%。
2024年生效，法國對法國本土及其五個海外省份居民的非個人化所得稅預扣稅率，以及每個稅級的月收入最低和最高金額如下：
| 法國本土居民月收入範圍（歐元） | 瓜德羅普島、馬提尼克島和Réion居民的月收入範圍（歐元） | 法屬圭亞那和馬約特島居民月收入範圍（歐元） | 所得稅預扣率 |
| 低於1,591歐元 | 低於1,825歐元 | 低於1,955歐元 | 零 |
| 至少1,591歐元 且少於1,653歐元 | 至少1,825歐元 且少於1,936歐元 | 至少1,955歐元且少於2,113歐元 | 0.5% |
| 至少1,653歐元且少於1,759歐元 | 至少1,936歐元 且少於2,133歐元 | 至少2,113歐元 且少於2,356歐元 | 1.3% |
| 至少1,759歐元且少於1,877歐元 | 至少2,133歐元 且少於2,329歐元 | 至少2,356歐元 且少於2,656歐元 | 2.1% |
| 至少1,877歐元且少於2,006歐元 | 至少2,329歐元 且少於2,572歐元 | 至少2,656歐元 且少於2,758歐元 | 2.9% |
| 至少2,006歐元 且少於2,113歐元 | 至少2,572歐元 且少於2,712歐元 | 至少2,758歐元 且少於2,853歐元 | 3.5% |
| 至少2,113歐元 且少於2,253歐元 | 至少2,712歐元且少於2,805歐元 | 至少2,853歐元 且少於2,946歐元 | 4.1% |
| 至少2,253歐元 且少於2,666歐元 | 至少2,805歐元且少於3,086歐元 | 至少2,946歐元 且少於3,273歐元 | 5.3% |
| 至少2,666歐元且少於3,052歐元 | 至少3,086歐元且少於3,816歐元 | 至少3,273歐元且少於4,517歐元 | 7.5% |
| 至少3,052歐元且少於3,476歐元 | 至少3,816歐元且少於4,883歐元 | 至少4,517歐元且少於5,846歐元 | 9.9% |
| 至少3,476歐元且少於3,913歐元 | 至少4,883歐元且少於5,546歐元 | 至少5,846歐元 且少於6,593歐元 | 11.9% |
| 至少3,913歐元且少於4,566歐元 | 至少5,546歐元 且少於6,424歐元 | 至少6,593歐元且少於7,650歐元 | 13.8% |
| 至少4,566歐元且少於5,475歐元 | 至少6,424歐元且少於7,697歐元 | 至少7,650歐元且少於8,416歐元 | 15.8% |
| 至少5,475歐元且少於6,851歐元 | 至少7,697歐元且少於8,557歐元 | 至少8,416歐元且少於9,324歐元 | 17.9% |
| 至少6,851歐元且少於8,557歐元 | 至少8,557歐元且少於9,725歐元 | 至少9,324歐元 且少於10,821歐元 | 20% |
| 至少8,557歐元且少於11,877歐元 | 至少9,725歐元 且少於13,374歐元 | 至少10,821歐元 且少於14,558歐元 | 24% |
| 至少11,877歐元且少於16,086歐元 | 至少13,374歐元 且少於17,770歐元 | 至少14,558歐元 且少於18,517歐元 | 28% |
| 至少16,086歐元且少於25,251歐元 | 至少17,770歐元 且少於27,122歐元 | 至少18,517歐元且少於29,676歐元 | 33% |
| 至少25,251歐元 且少於54,088歐元 | 至少27,122 歐元且少於59,283歐元 | 至少29,676歐元 且少於62,639歐元 | 38% |
| 至少54,088歐元 | 至少59,283歐元 | 至少62,639歐元 | 43% |
2023年生效，法國對法國本土及其五個海外省份居民的非個人化所得稅預扣稅率，以及每個稅級的月收入最低和最高金額如下：
| 法國本土居民月收入範圍（歐元） | 瓜德羅普島、馬提尼克島和Réion居民的月收入範圍（歐元） | 法屬圭亞那和馬約特島居民月收入範圍（歐元） | 所得稅預扣率 |
| 低於1,518歐元 | 低於1,741歐元 | 低於1,865歐元 | 零 |
| 至少1,518歐元且少於1,577歐元 | 至少1,741歐元且少於1,847歐元 | 至少1,865歐元且少於2,016歐元 | 0.5% |
| 至少1,577歐元且少於1,678歐元 | 至少1,847歐元且少於2,035歐元 | 至少2,016歐元 且少於2,248歐元 | 1.3% |
| 至少1,678歐元且少於1,791歐元 | 至少2,035歐元 且少於2,222歐元 | 至少2,248歐元 且少於2,534歐元 | 2.1% |
| 至少1,791歐元且低於1,914歐元 | 至少2,222 歐元且少於2,454歐元 | 至少2,534歐元 且少於2,632歐元 | 2.9% |
| 至少1,914歐元且少於2,016歐元 | 至少2,454歐元且低於2,588歐元 | 至少2,632歐元 且少於2,722歐元 | 3.5% |
| 至少2,016歐元且少於2,150歐元 | 至少2,588歐元且少於2,677歐元 | 至少2,722歐元 且少於2,811歐元 | 4.1% |
| 至少2,150歐元 且少於2,544歐元 | 至少2,677歐元且低於2,945歐元 | 至少2,811歐元 且少於3,123歐元 | 5.3% |
| 至少2,544歐元 且少於2,912歐元 | 至少2,945歐元且少於3,641歐元 | 至少3,123歐元且少於4,310歐元 | 7.5% |
| 至少2,912歐元且少於3,317歐元 | 至少3,641歐元且少於4,659歐元 | 至少4,310歐元且少於5,578歐元 | 9.9% |
| 至少3,317歐元且少於3,734歐元 | 至少4,659歐元且少於5,292歐元 | 至少5,578歐元 且少於6,291歐元 | 11.9% |
| 至少3,734歐元且少於4,357歐元 | 至少5,292歐元 且少於6,130歐元 | 至少6,291歐元且少於7,300歐元 | 13.8% |
| 至少4,357歐元且少於5,224歐元 | 至少6,130歐元且少於7,344歐元 | 至少7,300歐元且少於8,031歐元 | 15.8% |
| 至少5,224歐元且少於6,537歐元 | 至少7,344歐元且少於8,165歐元 | 至少8,031歐元且少於8,897歐元 | 17.9% |
| 至少6,537歐元且少於8,165歐元 | 至少8,165歐元且低於9,280歐元 | 至少8,897歐元且少於10,325歐元 | 20% |
| 至少8,165歐元且少於11,333歐元 | 至少9,280歐元且少於12,761歐元 | 至少10,325歐元 且少於13,891歐元 | 24% |
| 至少11,333歐元 且少於15,349歐元 | 至少12,761歐元 且少於16,956歐元 | 至少13,891歐元 且少於17,669歐元 | 28% |
| 至少15,349歐元 且少於24,094歐元 | 至少16,956歐元 且少於25,880歐元 | 至少17,669歐元且少於28,317歐元 | 33% |
| 至少24,094歐元且少於51,611歐元 | 至少25,880歐元 且少於56,568歐元 | 至少28,317歐元且少於59,770歐元 | 38% |
| 至少51,611歐元 | 至少56,568歐元 | 至少59,770歐元 | 43% |
作為所得稅預扣的一部分，從居民僱員的工資中預扣的個人所得稅金額有助於達到居民僱員的一般個人所得稅義務，該義務是根據法國標準個人所得稅稅率級數確定的。
2024年生效，法國對法國本土及其五個海外省居民的標準個人所得稅標準稅率以及每個標準稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 |
| 11,294歐元以下 | 零 |
| 超過11,294歐元至28,797歐元 | 11% |
| 超過28,797歐元至82,341歐元 | 30% |
| 超過82,341歐元至177,106歐元 | 41% |
| 超過177,106歐元 | 45% |
2023年生效，法國對法國本土及其五個海外省居民的標準個人所得稅稅率以及每個標準稅級的最低和最高年收入金額如下：
| 年收入範圍（歐元） | 所得稅稅率 |
| 10,777歐元以下 | 零 |
| 超過10,777歐元至27,478歐元 | 11% |
| 超過27,478歐元至78,570歐元 | 30% |
| 超過78,570歐元至168,994歐元 | 41% |
| 超過168,994歐元 | 45% |
年收入超過250,000歐元的個人和夫婦必須繳納 3% 或 4% 的額外附加費，稱為高收入特殊款項（contribution exceptelle sur les hauts revenus），從而形成有效的最高邊際稅率達到48%或49%。對於單一納稅人，收入超過25萬歐元至50萬歐元的附加稅為3%，收入超過50萬歐元的附加稅為4% 。對於婚姻或同居伴侶，收入超過50 萬歐元且不超過100 萬歐元的附加費為 3% ，收入超過100 萬歐元的附加費為 4%。如果非居民的法國來源收入達到上述門檻，則附加費也適用於非居民。
法國對非居民實施單獨的所得稅稅率。
In English
2.4. Rates and Thresholds —
Income tax rates are levied on a progressive scale, with rates ranging from zero to 45%. In the country’s progressive income tax system, portions of an individual’s income are allocated to the country’s personal income tax brackets, and each portion of income allocated to a tax bracket is taxed at the tax rate applicable to that tax bracket.
For residents who choose not to have the government report a personalized income tax rate to their employer on their behalf, the progressive income tax brackets that generally are in effect in France are different from the non-personalized progressive income tax brackets in effect for income tax withholding on residents of France.
Starting from 2019, personalized income tax rates for income tax withholding (prélèvement à la source, abbreviated as PAS) are determined by the government based on household income and sent to individuals and employers by the government. According to the government, 90% of individuals have an income tax withholding rate between zero and 10%. Individuals may choose to distribute their tax rate differently between themselves and their spouses, or choose not to send their tax rates to their employers. Effective for income tax withholding in 2020, if employees wished to allocate their tax rates differently between themselves and their spouses, or if they did not want to send their tax rates to their employers, they should inform the government by Sept. 15, 2019.
Resident employees who chose not to have their tax rate sent to their employer will have their employment income tax withheld based on a non-personalized tax rate table with brackets of monthly income. The tax rates in the table range from zero to 43%.
Effective for 2024, France’s non-personalized income tax withholding rates for residents of Metropolitan France and its five overseas departments, as well as the minimum and maximum amounts of monthly income for each tax bracket are as follows:
| Range of Monthly Income (Euro) for Residents of Metropolitan France | Range of Monthly Income (Euro) for Residents of Guadeloupe, Martinique, and Réunion | Range of Monthly Income (Euro) for Residents of French Guiana and Mayotte | Income Tax Withholding Rate |
| Less than €1,591 | Less than €1,825 | Less than €1,955 | Zero |
| At least €1,591 and less than €1,653 | At least €1,825 and less than €1,936 | At least €1,955 and less than €2,113 | 0.5% |
| At least €1,653 and less than €1,759 | At least €1,936 and less than €2,133 | At least €2,113 and less than €2,356 | 1.3% |
| At least €1,759 and less than €1,877 | At least €2,133 and less than €2,329 | At least €2,356 and less than €2,656 | 2.1% |
| At least €1,877 and less than €2,006 | At least €2,329 and less than €2,572 | At least €2,656 and less than €2,758 | 2.9% |
| At least €2,006 and less than €2,113 | At least €2,572 and less than €2,712 | At least €2,758 and less than €2,853 | 3.5% |
| At least €2,113 and less than €2,253 | At least €2,712 and less than €2,805 | At least €2,853 and less than €2,946 | 4.1% |
| At least €2,253 and less than €2,666 | At least €2,805 and less than €3,086 | At least €2,946 and less than €3,273 | 5.3% |
| At least €2,666 and less than €3,052 | At least €3,086 and less than €3,816 | At least €3,273 and less than €4,517 | 7.5% |
| At least €3,052 and less than €3,476 | At least €3,816 and less than €4,883 | At least €4,517 and less than €5,846 | 9.9% |
| At least €3,476 and less than €3,913 | At least €4,883 and less than €5,546 | At least €5,846 and less than €6,593 | 11.9% |
| At least €3,913 and less than €4,566 | At least €5,546 and less than €6,424 | At least €6,593 and less than €7,650 | 13.8% |
| At least €4,566 and less than €5,475 | At least €6,424 and less than €7,697 | At least €7,650 and less than €8,416 | 15.8% |
| At least €5,475 and less than €6,851 | At least €7,697 and less than €8,557 | At least €8,416 and less than €9,324 | 17.9% |
| At least €6,851 and less than €8,557 | At least €8,557 and less than €9,725 | At least €9,324 and less than €10,821 | 20% |
| At least €8,557 and less than €11,877 | At least €9,725 and less than €13,374 | At least €10,821 and less than €14,558 | 24% |
| At least €11,877 and less than €16,086 | At least €13,374 and less than €17,770 | At least €14,558 and less than €18,517 | 28% |
| At least €16,086 and less than €25,251 | At least €17,770 and less than €27,122 | At least €18,517 and less than €29,676 | 33% |
| At least €25,251 and less than €54,088 | At least €27,122 and less than €59,283 | At least €29,676 and less than €62,639 | 38% |
| At least €54,088 | At least €59,283 | At least €62,639 | 43% |
Effective for 2023, France’s non-personalized income tax withholding rates for residents of Metropolitan France and its five overseas departments, and the minimum and maximum amounts of monthly income for each tax bracket were as follows:
| Range of Monthly Income (Euro) for Residents of Metropolitan France | Range of Monthly Income (Euro) for Residents of Guadeloupe, Martinique, and Réunion | Range of Monthly Income (Euro) for Residents of French Guiana and Mayotte | Income Tax Withholding Rate |
| Less than €1,518 | Less than €1,741 | Less than €1,865 | Zero |
| At least €1,518 and less than €1,577 | At least €1,741 and less than €1,847 | At least €1,865 and less than €2,016 | 0.5% |
| At least €1,577 and less than €1,678 | At least €1,847 and less than €2,035 | At least €2,016 and less than €2,248 | 1.3% |
| At least €1,678 and less than €1,791 | At least €2,035 and less than €2,222 | At least €2,248 and less than €2,534 | 2.1% |
| At least €1,791 and less than €1,914 | At least €2,222 and less than €2,454 | At least €2,534 and less than €2,632 | 2.9% |
| At least €1,914 and less than €2,016 | At least €2,454 and less than €2,588 | At least €2,632 and less than €2,722 | 3.5% |
| At least €2,016 and less than €2,150 | At least €2,588 and less than €2,677 | At least €2,722 and less than €2,811 | 4.1% |
| At least €2,150 and less than €2,544 | At least €2,677 and less than €2,945 | At least €2,811 and less than €3,123 | 5.3% |
| At least €2,544 and less than €2,912 | At least €2,945 and less than €3,641 | At least €3,123 and less than €4,310 | 7.5% |
| At least €2,912 and less than €3,317 | At least €3,641 and less than €4,659 | At least €4,310 and less than €5,578 | 9.9% |
| At least €3,317 and less than €3,734 | At least €4,659 and less than €5,292 | At least €5,578 and less than €6,291 | 11.9% |
| At least €3,734 and less than €4,357 | At least €5,292 and less than €6,130 | At least €6,291 and less than €7,300 | 13.8% |
| At least €4,357 and less than €5,224 | At least €6,130 and less than €7,344 | At least €7,300 and less than €8,031 | 15.8% |
| At least €5,224 and less than €6,537 | At least €7,344 and less than €8,165 | At least €8,031 and less than €8,897 | 17.9% |
| At least €6,537 and less than €8,165 | At least €8,165 and less than €9,280 | At least €8,897 and less than €10,325 | 20% |
| At least €8,165 and less than €11,333 | At least €9,280 and less than €12,761 | At least €10,325 and less than €13,891 | 24% |
| At least €11,333 and less than €15,349 | At least €12,761 and less than €16,956 | At least €13,891 and less than €17,669 | 28% |
| At least €15,349 and less than €24,094 | At least €16,956 and less than €25,880 | At least €17,669 and less than €28,317 | 33% |
| At least €24,094 and less than €51,611 | At least €25,880 and less than €56,568 | At least €28,317 and less than €59,770 | 38% |
| At least €51,611 | At least €56,568 | At least €59,770 | 43% |
As part of income tax withholding, the amounts of personal income tax withheld from resident employees’ wages help to meet their general personal income tax obligation, which is determined by using France’s standard personal income tax brackets.
Effective for 2024, France’s standard personal income tax rates for residents of Metropolitan France and its five overseas departments, as well as the minimum and maximum amounts of annual income for each standard tax bracket are as follows:
| Range of Annual Income (Euro) | Income Tax Rate |
| Up to €11,294 | Zero |
| More than €11,294 and up to €28,797 | 11% |
| More than €28,797 and up to €82,341 | 30% |
| More than €82,341 and up to €177,106 | 41% |
| More than €177,106 | 45% |
Effective for 2023, France’s standard personal income tax rates for residents of Metropolitan France and its five overseas departments, as well as the minimum and maximum amounts of annual income for each standard tax bracket were as follows:
| Range of Annual Income (Euro) | Income Tax Rate |
| Up to €10,777 | Zero |
| More than €10,777 and up to €27,478 | 11% |
| More than €27,478 and up to €78,570 | 30% |
| More than €78,570 and up to €168,994 | 41% |
| More than €168,994 | 45% |
Individuals and couples with an annual income exceeding €250,000 must pay an additional surcharge of either 3% or 4%, known as the exceptional contribution on high incomes (contribution exceptionnelle sur les hauts revenus), resulting in an effective top marginal tax rate of either 48% or 49%. For single taxpayers, the surcharge is 3% on income exceeding €250,000 and up to €500,000, and the surcharge is 4% on income exceeding €500,000. For couples in a marriage or domestic partnership, the surcharge is 3% on income exceeding €500,000 and up to €1 million, and the surcharge is 4% on income exceeding €1 million. The surcharge also applies to nonresidents if their France-sourced income meet the thresholds.
France has separate income tax rates in effect for nonresidents.
2.5. 僱主扣繳稅號登記
在開始營業15天內, 居民雇主須使用M0 表格向當地商業手續中心（Centres de formités des entreprises，縮寫為 CFE）為公司進行註冊。雇主必須根據其作為農民、適用公司稅的公司或其他類別的身份來聲明其適用的特定稅收制度。企業必須在 5 月 1 日之後的第二個工作天之前進行註冊。
外國雇主必須透過 URSSAF 或社會安全和家庭繳費徵收協會 (Unions de recouvrement des cotizes de securite Sociale et d’allocations familiales) 使用 E0 表格向法國政府進行註冊，該協會是一個私人組織, 負責徵收社會安全金繳款。此註冊將產生單一帳號 (Siret)，適用於公司所有受社會安全制度約束的員工。註冊在網上完成，列印並郵寄到 URSSAF 辦公室。雖然初次登記只需進行一次，但雇主必須為每位新員工填寫一份僱用前聲明（Déclaration préalable à l’embauche，縮寫為DPAE ）表格。
In English
2.5. Registration —
Within the first 15 days of operation, resident employers are required to register with the local Center for Business Formalities (Centres de formalités des entreprises, abbreviated as CFE) using the M0 form for companies. Employers must declare their specific tax regime based on their status as farmers, companies subject to corporation taxes, or another category. Businesses must register before the second working day following May 1.
Foreign employers must register with the government of France using an E0 form through URSSAF, or the Association for Collection of Social Security and Family Contributions (Unions de recouvrement des cotisations de securite sociale et d’allocations familiales), which is a collection of private organizations liable for collecting social security contributions. This registration will generate a single account (Siret) number applicable to all employees of the company who are subject to social security system. Registration is completed online, printed and mailed to the URSSAF office. Although initial enrollment only needs to be done once, an employer must fill out a Declaration Prior to Hiring (Déclaration préalable à l’embauche, abbreviated as DPAE) form for each new employee.
2.6. 員工個人所得應稅金額
所得稅制度將不同的收入分為不同的等級，單一個人的收入當作一個單位。所得稅負債根據每個家庭的單位總數進行調整。這稱為分攤系統。本質上，一個單人家庭包含一個單元；夫妻是兩個單位；前兩個孩子各算半個單位；之後每增加一個孩子，就增加一個單位。
一般來說，所有薪水、薪資和總收入，包括實物福利，均需繳納所得稅。收入的應納稅負債是根據家庭的全部收入確定的，包括主要收入者、他/她的配偶（無論是民事還是婚姻安排）以及居住在家庭中的任何子女或受撫養者。
在其他稅收來源中，居民僱員應就其因就業而收到的所有工資、薪水、補償金和其他款項納稅。應納稅收入是將僱員的工資總額扣除社會安全金和與商業活動相關的費用（即實物支付）以及適用的稅收抵免（例如幼兒的托兒服務）計算而來。
納稅人個人所得稅的扣除總額上限為18,000歐元，加上應稅淨收入總額的6%。
自2022年1月1日至2025年12月31日，員工一年內收到的前7,500歐元加班費免所得稅。自2019年1月1日至2021年12月31日，員工在一年內收到的前5,000歐元加班費免徵所得稅。
對於在收到獎金之前 12 個月內收入低於年度最低工資三倍的員工, 每一年每位員工的價值分享獎金, 最高3,000歐元可免徵所得稅。如果雇主有利潤分享計劃，則豁免額將增加至每位員工每年 6,000歐元。
In English
2.6. Taxable Amounts —
The income tax system categorizes variable incomes into tiers, with a single individual’s income acting as a single unit. Income tax liability is adjusted depending on the total number of units per household. This is called the splitting system. Basically, a single-person household contains one unit; a couple is two units; the first two children are a half-unit each; and each additional child is an additional one unit.
Normally, all salaries, wages and gross earnings, including benefits in kind, are subject to income taxes. The taxable liability of income is determined based on the total earnings of a household, including the primary earner, his/her spouse (whether in a civil or marital arrangement) and any children or dependents residing in the household.
Among other sources of taxation, resident employees should pay taxes on all wages, salaries, compensation and other payments received as a result of their employment. Taxable income is calculated by deducting social security payments and expenses related to business activities (i.e. payments in kind), as well as applicable tax credits (e.g. childcare for young children) from the total wages of an employee,.
Taxpayers’ total deductible amount on personal income taxes is limited to €18,000, plus 6% of their total net taxable income.
Effective from Jan. 1, 2022, to Dec. 31, 2025, the first €7,500 of overtime pay received by an employee within one year is exempt from income taxation. Effective from Jan. 1, 2019, to Dec. 31, 2021, the first €5,000 of overtime pay received by an employee within one year was exempt from income taxation.
For employee who in the 12 months before the bonus was paid earned less than three times the annual minimum wage, a value-sharing bonus of up to €3,000 per employee per year paid to employee after July 1, 2022, is exempt from income tax. If the employer has a profit-sharing program, the exemption is increased to €6,000 per employee per year.
2.7. 扣繳方法
法國自 2019 年 1 月 1 日起普遍對僱員的工資實施源頭預扣稅，但自 2020 年 1 月 1 日起，要求家庭雇主為付給家庭僱員的款項代扣所得稅。
所得稅由雇主從僱員工資中扣除，並直接交給公共財政總局。
關於2020年個人化所得稅預扣稅率，稅務機關初步依據2018年所得稅申報表計算員工個人化稅率，並於2019年9月向雇主通報稅率。
法國議會在2020年金融法通過後影響所得稅的變更, 預扣稅率依此再度調整, 並於2020年1 月傳達給雇主。
如果收入增加或減少，員工的個人所得稅預扣率可能會在一年內增加或減少。員工個人所得稅預扣稅率的變更通常會通知雇主，並於每年 9 月開始生效。雇主通常必須在變更後兩個月內應用新變更的預扣稅率。
所得稅預扣實施前，個人先繳納所得稅。這筆款項相當於上一年應納稅額的三分之一，並分別在2月15日和5月15日之前支付。例如，2017 年期間，納稅人根據在 2016 年就2015 年收入計算出的稅款去付款。納稅人可以選擇透過銀行定期付款的方式每月定期納稅。
In English
2.7. Withholding Methods —
France has generally implemented income tax withholding at source upon employees’ wages since Jan. 1, 2019, but from Jan. 1, 2020, household employers is required to withhold income tax on payments paid to household employees.
Income tax is deducted at source from employees’ wages by employers and directly sent to the Directorate General of Public Finances.
Regarding personalized income tax withholding rates for 2020, the tax authorities initially calculated the personalized rates for employees based on their 2018 income tax returns and reported the tax rates to employers in September 2019. Withholding rates were adjusted again when income tax changes contained in France’s 2020 finance law were passed by the country’s parliament, and were communicated to employers in January 2020.
If an employee’s income increased or decreased, his/her personalized income tax withholding rate may be increased or decreased in a year. Changes in employees’ personalized income tax withholding rates typically are communicated to employers and take effect starting from September of each year. Employers normally must apply newly changed withholding rates within two months of the change.
Before the implementation of income tax withholding, individuals made income tax payments. The payments were equivalent to one-third of the previous year’s tax liability and were payable by Feb. 15 and May 15, respectively. For example, during 2017, taxpayers made payments based on the tax assessed in 2016 with respect to 2015 income. A taxpayer could choose to pay tax on a regular monthly basis through bank payments.
2.8. 員工個人所得申報退稅及匯款
稅款透過線上或電話支付的方式匯給政府。單一納稅年度商品和服務銷售總額超過230,000歐元的雇主必須在線上納稅。當稅務義務超過50,000歐元時，公司可能還需要透過銀行轉帳繳稅。
對於所得稅預扣，公共財政總局（ Directorate General of Public Finance ，縮寫為DGFiP）每月使用Net-Entreprises入口網站, 向雇主發送一份業務報告（compte-rendu métier ，縮寫為 CRM），說明適用於員工薪資的預扣稅率。雇主取得業務報告後，將預扣稅率導入自己的薪資軟體，並計算要預扣的稅款。
預扣所得稅必須以電子方式匯出，有關所得稅預扣的數據必須使用雇主的社會名義聲明 (DSN) 向政府報告，該聲明已用於社會稅，並使用 Net-Entreprises 入口網站提交。 DSN 必須每月提交一次。提交 DSN 和繳納預扣所得稅的日期如下：
•對於擁有至少50 名員工的雇主，詳細說明從當月支付的工資中扣繳的所得稅的DSN 應在下個月的5 號之前提交，並且從當月支付的工資中扣繳的所得稅應在8 號之前匯出。
•對於僱員少於50 名的雇主，詳細說明從當月支付的工資中扣繳的所得稅的DSN 應在下個月的15 日之前提交，從當月支付的工資中扣繳的所得稅應在18 日之前匯出。
•員工人數不超過10 人的雇主可以選擇按季度繳納預扣所得稅。
任何其他從源頭扣繳的稅款（可能針對外國工人或股權收入）由雇主每月、每季或每年向政府繳納—具體取決於雇主的規模。繳稅時間也取決於所欠稅款總額。
雇主應將稅款匯至營業稅服務處（Services des impôts des entreprises，縮寫為 SIE），或者，如果公司符合某些標準，則應匯至大型企業部（Direction des grandes entreprises，縮寫為 DGE）。在 Net-Entreprises 註冊後即可在線上繳稅。
雇主應向員工提供薪資單，其中包括應稅收入、所得稅預扣率、預扣所得稅金額以及在沒有預扣所得稅的情況下應支付給員工的金額。
In English
2.8. Returns and Remittance —
Taxes are remitted to the government either online or through telepayment. Employers whose total sales of goods and services in a single tax year exceed €230,000 must pay taxes online. When the tax liability exceeds €50,000, companies may also need to pay taxes through bank transfer.
For income tax withholding, the Direction générale des Finances publiques (Directorate General of Public Finance, abbreviated as DGFiP) uses the Net-Entreprises portal to send the employer a business report (compte-rendu métier, abbreviated as CRM) each month containing the withholding rates to be applied to employees’ pay. Employers access the business report, applying the withholding rates into their payroll software, and calculate the tax to be withheld.
Withheld income taxes must be remitted electronically, and data related to income tax withholding must be reported to the government using the employer’s déclaration sociale nominative (DSN), which is used for social taxes and submitted through the Net-Entreprises portal. The DSN must be submitted once a month. The dates for submitting the DSN and remitting withheld income taxes are as follows:
• For employers with at least 50 employees, the DSN detailing income taxes withheld from the monthly salary payment should be submitted by the 5th of the following month and income taxes withheld from the monthly salary payment should be remitted by the 8th of the following month.
• For employers with fewer than 50 employees, the DSN detailing income taxes withheld from the monthly salary payment should be submitted by the 15th day of the following month and income taxes withheld from the monthly salary payment should be remitted by the 18th day of the following month.
• Employers with 10 or fewer employees may optionally remit withheld income taxes quarterly.
Any other taxes withheld at source (which may apply to foreign workers or for equity income) are paid by the employer to the government on a monthly, quarterly, or annual basis—depending on the size of the employer. The timing for payment of taxes also depends on the total amount of tax owed.
Employers should remit taxes to the Business Tax Services (Services des impôts des entreprises, abbreviated as SIE) or, if the company meets certain criteria, to the Department of Large Businesses (Direction des grandes entreprises, abbreviated as DGE). Taxes can be remitted online after registering with Net-Entreprises.
Employers should provide employees with pay slips that include the taxable income, the income tax withholding rate, the amount of income tax withheld, and the amount that would have been paid to the employee without withholding income tax.
2.9. 員工持股計畫
參加股票選擇權計劃並從這些計劃中獲得收益的員工需要繳納所得稅和社會稅。
第一個可以從股票選擇權計畫中獲得的收益是折扣，相當於取得選擇權計畫時的股票價值與員工可以獲得股票時的股票價格之間的差額。只有被認為過度的折扣（等於或大於 95%）才應在行使選擇權的當年納稅。折扣作為收入徵稅。
行使股票選擇權計畫和分紅股票除了需繳納 19% 的預扣稅外，還需以累進所得稅稅率納稅（這不包括社會安全金繳款）。
對於國際流動員工，在離開法國後購買和出售在法國購買的股票需繳納預扣稅。如果個人通常向社會保險制度繳款，這些金額也需要繳納社會稅。
In English
Employees who take part in stock option plans and obtain gains from these plans are liable to pay income tax and contributions to social taxes.
The first type of gain that can be acquired from a stock option plan is the discount, which is equivalent to the difference between the value of a share at the time of offer and the price of a share when it becomes available to the employee. Only discounts deemed excessive (equal to or greater than 95%) should be taxed in the year of exercising the stock option plan. Discounts are taxed as income.
In addition to being subject to a withholding tax of 19%, the exercise of stock option plans and bonus shares also are subject to the progressive income tax scale (this does not include social security contributions).
For internationally mobile employees, purchasing and selling stocks acquired in France after leaving France is subject to withholding tax. If an individual typically contributes to the social security regime, these amounts also are liable to social taxes.
2.10. 記錄保存
稅務記錄通常必須保存至少五年。薪資單、員工登記冊以及與薪資、獎金、福利和帳戶餘額相關的文件必須由雇主保留五年。與工資和工資稅相關的文件以及員工工作日的帳目必須保留三年。最後，員工的時間表、待命時間以及這些時間的報酬必須保留至少一年。
In English
2.10. Recordkeeping —
Tax records normally must be retained for a minimum of five years. Pay-slips, registry of staff and documents in relation to salaries, bonuses, benefits and account balances must be kept for five years by the employer. Documents in relation to payroll and payroll taxes, as well as accounts of employee work days, must be kept for three years. Lastly, employee schedules, standby hours and compensation for those hours must be kept for at least one year.
2.11. 處罰
逾期提交所得稅通常會被處以 10% 的罰款。若在正式通知後三十天內未及時提交申報表，罰款將增加至 40%。如果納稅人在稅務重新評估後需要繳納額外稅款，那麼納稅人可能需要為欠繳稅款每月繳納 0.2% 的利息。
不準確或遺漏通常會受到本應扣除或申報的扣除金額 5% 的處罰。如果故意不準確或遺漏，罰款將增加至 40%。
對延遲提交以及不準確或遺漏的處罰是排他性的。 10% 的罰款僅適用於未提交申報表或遲交申報表的情況。如果納稅人僅按時提交部分報稅表，則納稅人將僅因提交不完整而受到 5% 的罰款。如果遲交申報有遺漏或不準確，則僅適用 10% 的遲交罰款。
民事和刑事處罰由法院實施，而行政處罰則無需法院採取行動即可實施。
In English
2.11. Penalties —
Late income tax filings are usually subject to a 10% penalty. The fine increases to 40% in the event of non-filing returns in a timely manner within thirty days after the formal notification. If a taxpayer is liable for additional taxes after a tax reassessment, the taxpayer may be imposed 0.2% in interest for each month the payment owed.
Inaccuracies or omissions are usually subject to a penalty of 5% of the deductions that should have been made or declared. If intentionally inaccurate or omitted, the fine is increased to 40%.
The penalties for late filing and inaccuracies or omissions are exclusive. The 10% fine is only applicable in the event that a return is not filed or filed late. If a taxpayer files only part of their return on time, the taxpayer will be subject only to the 5% penalty for incomplete filing. In the event of an omission or inaccuracy on a late filing, only the 10% penalty for late filing will apply.
Civil and criminal penalties are implemented by courts, while administrative penalties are implemented without the need for court action.
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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:2022/03)
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