Section II: Payroll tax

1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for in article L. 136-1 of the Social Security Code, with the exception of the benefits mentioned in the I of articles 80 bis and 80 quaterdecies of this code. The reduction mentioned in I…

In accordance with the provisions of articles L. 5122-2, L. 5123-2 and L. 5123-5, of article L. 5422-10, the first and second paragraphs of article L. 5428-1 and of article L. 3232-6 of the Labour Code, the allowances, indemnities and contributions mentioned in these same articles are exempt from the payroll tax provided for in l’article 231.

1. Remuneration paid to apprentices by companies employing ten or fewer employees is exempt from payroll tax. 2. (Repealed for salaries paid from 1 January 1996). 3. For companies other than those mentioned in 1, as stated in the first paragraph of article L. 118-5 of the Labour Code, the part of the salary paid to apprentices equal to 11% of the minimum growth wage is not subject to payroll…

Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasion of and for the duration of charitable or support events exempt from value added tax by virtue of c of 1° of 7 of Article 261, are exempt from payroll tax.

The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.

Remuneration paid by a private individual for the employment of a single employee in the home under the conditions set out in article 199 sexdecies or a single childminder governed by articles L. 421-1 et seq. and L. 423-1 et seq of the Code de l’action sociale et des familles are exempt from payroll tax. The same exemption applies to the employment of several home-based employees whose presence in the…

I. – The remuneration mentioned in 1 of I of article 155 B paid to persons whose employment in France began on or after 6 July 2016 are exempt from payroll tax for the amount resulting from the application of the same 1. For employees and persons eligible for the option provided for in the first paragraph of said 1, this exemption relates to a fraction of 30% of their…

Remuneration paid to teachers at apprentice training centres is exempt from payroll tax.

In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free allocation of shares is exempt from payroll tax. The company savings scheme is a…

The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.