France


Introduction

Uniglo Financial can provide a comprehensive range of payroll services in France. Dependent on the duration of the contract we would recommend one of two solutions namely: Independent or setting up your own French company(SARL).

Immigration
Nationals of the EU/EEA Member States and Switzerland are able to work without restriction in France, except for citizens of the two most recent members Bulgaria and Romania.
Bulgarian and Romanian citizens carrying out paid employment still require a work permit during the third transitional period (1 May 2009 – 30 April 2011); employees working in France for more than three months also still require a residence permit.

Tax residency

  • if their home or principal abode is in France,
  • if they perform employment or independent services (unless these are only ancillary) in France,
  • if their centre of economic interests is in France.

Income Tax bands

  • €0 – €5,963                     0%
  • €75,964 – €11,896          5.50%
  • €11,897 – €26,420         14 %
  • €26,421 – €70,830        30%
  • €70,831 AND UP            41%

Social Security

All contractors must register for French social security which for the self employed individual stands at approximately 25% of the project fee if they do not have an A1 form. Social security is payable on quarterly basis. We will try and assist contractors with their A1 depending on the nationality. If you opt for your own French Limited company then the social charges are approximately 31% of earnings.

How much will I take home?

Please contact our French specialist who will discuss your personal circumstances with you and help you to minimise your tax and social security liabilities, within the bounds of French legislation.