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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

France is an appealing destination for foreign employees and employers due to its high quality of life, its excellent healthcare and education system. France promotes a good work work-life balance with its 35-hour working week and significant vacation time, making it attractive for employees. Employers benefit from a highly educated workforce, strategic location in Europe and strong infrastructure.

Tax year and tax administration

The French tax year runs alongside the calender year (from 1 January to 31 December), with the French Ministry of Economy and Finance being responsible for tax administration. The social security is administered by several different institutions, details of which are provided in 2.2.

The withholding of tax is called 'prélèvement à la source' (PAS) and is fairly straightforward (see 2.1).