Hiring a foreign employee
When a company hires a foreign talent who is not part of its group, this is referred to as hiring a foreign employee. Indeed, in certain sectors or for specific skills, there is a real shortage (in-demand professions) and a competition to attract the best talents.
Why entrust us with your foreign employee
recruitment files?
Our support enables companies to minimise the risk of refusal for the recruitment files of their valuable foreign candidates, whom they often struggled greatly to find.
- We optimise processing times.
- We simplify the transition regarding labour market testing (where applicable).
- We reassure candidates who often find this stage particularly daunting.
Call on us to help you with the administrative formalities for your top talent, whatever their nationality or place of residence!
All our services for the recruitment of foreign employees
We manage thousands of foreign employee recruitment files on behalf of our clients and have perfect mastery of these procedures. We assist you with all formalities related to the recruitment of a foreign employee:
Key specificities of recruiting foreign employees
In the case of an introduction under the “classic” salaried status, the company may come up against a number of difficulties – including the passage of the opposability of the labour market:
- This is a crucial issue for the approval of the application by the authorities
- The employer must convince the authorities that there is no qualified French, European, or foreign resident candidate available in the country to fill the position.
We can handle all the procedures involved in recruiting a foreign employee for you:
- All Talent introduction procedures
- The employee introduction procedure with or without market opposability
Client testimonials
Let’s analyse your foreign employee recruitment file together
- Appointment for a free assessment of your situation
- Proposal of a tailored procedure
- Customised quote
- Initiation of the procedure, with full support from A to Z and a dedicated contact person
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Your questions
In certain sectors or occupations considered to be in shortage, a French company may need to hire a foreign worker. Hiring a foreign worker in France involves several administrative formalities to ensure that the person has the legal right to work. Here are the steps the employer must follow to comply with the law:
- Verify the candidate’s right to work:
If the worker is a national of the European Union (EU), the European Economic Area (EEA), or Switzerland, they may work in France without authorisation. For other nationalities, it must be checked whether the worker already holds a residence permit authorising work (for example: resident card, residence permit with the mention “employee”, APS – Provisional Residence Permit, etc.). - If necessary, apply for a work authorisation:
The employer must submit an application to the Immigration and Integration Department (DREETS). It must be demonstrated that hiring the foreign worker is necessary (unsuccessful recruitment in France, specific qualifications, etc.). - Draw up an employment contract:
Once the authorisation is obtained, a compliant employment contract must be prepared (permanent contract, fixed-term contract, etc.). Depending on the case, a work visa may be required if the employee is outside France. - Complete the prior declaration of employment (DPAE) with URSSAF before the employee starts.
- Arrange the mandatory pre-employment medical examination (this must be carried out for all new employees by occupational health services).
- Apply for a residence permit for the employee (if necessary):
If the foreign employee arrives from abroad, they must apply for a long-stay visa equivalent to a residence permit (VLS-TS) or a residence permit for employees at the prefecture. - Respect legal obligations:
Pay the employee at least the legal minimum wage (SMIC) or the applicable collective agreement salary; guarantee working conditions in accordance with French law; in case of contract termination, comply with legal requirements regarding notice periods, severance pay, etc.
Before hiring a foreign talent in France, the employer must pay a specific tax. The amount of this tax varies according to the duration of the contract and the employee’s salary level. The main rates are as follows:
- Tax for contracts of 12 months or more: 55% of the gross monthly salary, capped at 2.5 times the monthly SMIC.
- Tax for contracts longer than 3 months but less than 12 months: between €50 and €300, depending on the gross monthly salary.
- Tax for seasonal jobs: €50 per month of activity, complete or partial.
- Tax for young professionals under bilateral agreements: €72, regardless of salary or contract duration.
It is essential for employers to comply with these fiscal obligations when hiring foreign employees to avoid penalties.
The employer must declare and pay the tax annually in arrears to the General Directorate of Public Finances (DGFiP).
The tax is due for hires made during the year. It is declared and paid with the VAT return the following year.
In the event of business closure, the employer must declare and pay immediately without waiting for the following year.
The declaration and payment methods for the tax follow the employer’s VAT regime.
- Employers under the standard VAT regime must file their tax return electronically using annex no. 3310 A. The VAT return must be submitted for the month of January or the first quarter of the year following the year in which the tax became due.
- Employers under the simplified VAT regime (RSI) or simplified agricultural VAT regime (RSA) must electronically declare the tax on the relevant form. This must be submitted for the fiscal year during which the tax became due.
- Employers who are not liable for VAT must electronically declare their tax on annex no. 3310 A with the VAT return by 25 February at the latest of the year following the year in which the tax became due.