Chapter VI: TAX PROVISIONS

Any employer who hires a foreign worker for a temporary job lasting more than three months and less than twelve months shall pay the tax mentioned in article L. 436-10 as follows:1° 74 euros when the salary paid to this foreign worker is less than or equal to the monthly full-time amount of the minimum growth wage;2° 210 euros when the salary paid to this foreign worker is greater than…

The annual tax paid by employers of foreign labour provided for in Article L. 436-10 of the Code de l’entrée et du séjour des étrangers et du droit d’asile (Code on the Entry and Residence of Foreigners and the Right of Asylum) is declared and settled by the taxpayer in accordance with the following procedures: 1° For those liable for value added tax subject to the normal taxation system mentioned…

The fees provided for in articles L. 436-1 to L. 436-5 are paid electronically by means of a dematerialised stamp, under the conditions provided for in Chapter II of Title IV of Part One of Book I of the General Tax Code.