Employers must pay a tax on the annual value of their payroll. This tax is due by employers who are established in France, regardless of the place of the employee's tax residence, when the employer meets one of the following conditions:
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•ÌýÌýÌýÌý in the year of payment of remuneration, the employer is not subject to VAT
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•ÌýÌýÌýÌý in the year of payment of remuneration, the employer is partially subject to VAT, and was subject in the previous year to the payment of VAT on less than 90% of its turnover
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•ÌýÌýÌýÌý in the year before the payment of remuneration, less than 10% of its turnover is subject to VAT
Some specific employers may be exempt
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Web page updated on 17 Mar 2025 15:16