When a French company hires a non-EU national for the first time under a work authorisation, it must pay an employer tax (taxe employeur, often called the “OFII tax”). Its amount depends on the length of the contract and on the salary.
When is the tax due?
The tax is due at the first admission to residence of a foreign employee, or of an employee temporarily posted to France by a company not established in France, for a salaried activity subject to a work authorisation.
- It is due for work authorisations of more than three months, except for seasonal agricultural workers, for whom it is due from the first day.
- It is paid only once, by the first employer that enables the foreign national to obtain a residence permit for work. It becomes payable again if the employee left France at the end of the permit and returns to take up a job requiring a work authorisation.
Amounts in 2026
Contract of more than three months and less than twelve months
- Monthly gross salary up to €1,867.02 (minimum wage): €74
- Between €1,867.02 and €2,800.53: €210
- Above €2,800.53: €300
Contract of twelve months or more
- Monthly gross salary below €4,667.54: 55% of the monthly gross salary
- Monthly gross salary of €4,667.54 or more: €2,567.15
Seasonal contracts
€50 per month of salaried activity, complete or incomplete, for each seasonal contract.
Young professionals
For recruitment under a bilateral young professionals exchange agreement: €72.
Exemptions
The tax is not due, in particular, for:
- employees holding a residence permit that allows them to work without a work authorisation (for example the talent cards that exempt the employer: skilled employee, EU Blue Card, medical professions, researcher, renown);
- employees recruited for more than three months to carry out research or university teaching by a public research body, a higher-education institution awarding Master’s degrees or similar approved organisations;
- employees recruited by a private individual for domestic or family work at home;
- employees coming for three months or less in a field where no work authorisation is required;
- temporary language assistants.
How to pay
The tax is declared and paid with VAT, according to the employer’s VAT regime:
- normal real regime: online declaration on annex no. 3310 A, filed for January or the first quarter of the year following the year in which the tax became due;
- simplified regime (RSI or agricultural RSA): form no. 3517-S-SD or 3517-AGR-SD, for the financial year in which the tax became due;
- employer not liable for VAT: annex no. 3310 A, no later than 25 February of the year following the year in which the tax became due.
Our advice
The amount can be significant for a one-year contract (up to €2,567.15). It should be included in the recruitment budget from the outset, and the choice of residence permit can change the outcome: a talent card exempts the employer completely.
Source: Entreprendre.service-public.fr – Autorisation de travail d’un salarié étranger en France (checked on 3 November 2026).
Need help with your application?
FATOU BABOU AVOCAT assists employees, entrepreneurs, investors and companies with every step of business immigration to France: eligibility analysis, preparation of the application, follow-up with the consulate or the prefecture, and appeals in the event of refusal.
- Bordeaux office: 11 rue Galin, 33100 Bordeaux, France – +33 9 85 40 18 64 – contact@legalfb-avocat.fr
- Dakar office: 14 rue Woro Fila, Fann Hock, Dakar, Senegal – +221 77 173 69 05 / +221 33 844 29 16 – contact@fbavocat-sn.com
This article is for general information only and does not constitute legal advice. Rules and amounts change regularly: always check your own situation with a lawyer.