Section 2: Tax payable by the employer of a foreign worker or of an employee temporarily seconded by a company not established in France

A tax is levied on the first admission to reside in France, for the purpose of carrying out a salaried professional activity subject to the condition provided for in 2° of article L. 5221-2 of the Labour Code, of a foreign worker or an employee temporarily seconded by a company not established in France under the conditions provided for in Title VI of Book II of Part One of the same code.

The chargeable event for the tax is constituted by the approval of the employment contract issued by the administrative authority or the obtaining of the work permit mentioned in 2° of article L. 5221-2 of the said code.

The person liable to pay the tax is the employer who hires the foreign worker or receives the seconded employee.

When the hiring is for a period greater than or equal to twelve months, the amount of this tax is equal to 55% of the gross monthly salary paid to this foreign worker, taken into account within the limit of 2.5 times the gross monthly minimum growth wage.

When a foreign worker is recruited for a temporary job lasting more than three months and less than twelve months, the amount of this tax, set by decree, varies according to the level of the salary within limits of between 50 euros and 300 euros.

When a foreign worker is recruited for a seasonal job, the amount of this tax is adjusted according to the duration of the recruitment at a rate of 50 euros per full or incomplete month of salaried activity. Each recruitment gives rise to payment of the tax.

When the recruitment takes place for a young professional recruited under a bilateral agreement for the exchange of young professionals, the amount of this tax is set by decree within limits of between 50 and 300 euros.

When the recruitment is for the temporary employment of a language assistant, the amount of this tax is zero.

Exempt from the tax provided for in the first paragraph of this article are individual employers mentioned in the second paragraph of Article L. 7221-1 of the Labour Code, employers of European Union citizens mentioned in the first paragraph of Article L. 233-4 of this Code, public research organisations, higher education establishments awarding a Master's degree, scientific cooperation foundations, public scientific cooperation establishments and public interest foundations in the research sector approved in accordance with Articles L. 421-14 and L. 421-15 which take on a foreign national for a period of more than three months for the purpose of carrying out research work or teaching at university level, regardless of the duration of the contract or the amount of remuneration.

The tax is payable at the end of the month in which the first day of professional activity in France of the foreign worker or seconded employee occurs.

The terms and conditions for applying this article are specified, as necessary, by decree.