YOUR withholding tax
Your company is based outside France: in this case, it is concerned by one of the following situations. Click to find out more about what this means in terms of procedures and regulatory requirements.
You pay French social security contributions
You don't pay French social security contributions
You pay
Your employees salaries subject to income tax in France.
You don't pay
Your employees salaries subject to income tax in France.
You deduct
Income tax from the salary paid to the employees concerned in order to pay it to the French tax authorities.
You deduct
If your employee is a French resident : income tax from the salary paid (French PASRAU system) in order to pay it to the French tax authorities.
If your employee is not a French resident : income tax from the salary paid in order to pay it to the French tax authorities.
You appoint
A mandatory accredited tax representative in France.
You appoint
Whether your employee is a French resident or not : you have to appoint a mandatory accredited tax representative in France.
AFC IS HERE TO HELP YOU
We look after the payment of salaries and social security contributions where applicable. There is no need to have a bank account in France - our firm takes care of everything.