Recruiting a foreign employee: cost for the employer

Date of update


The employer must pay tax to the French Office of Immigration and Integration (OFII) upon the foreign talent’s first entry into France or upon first admission to stay on French soil as an employee.

This tax is payable after the employee’s medical examination has been completed, and is added to the cost of the visa or residence permit authorising the foreign worker’s stay in France.




The amount varies depending on the duration of the employment contract:

  • for a period of 12 months or more: 55% of the salary paid to the foreign worker, up to a limit of 2.5 times the monthly amount of the SMIC (i.e., €4,273.21 € as of January 1, 2023). If the gross monthly salary is greater than €4,273.21 , the tax is limited to €2,350.26 as of January 1, 2023.
  • for a period of more than 3 months and less than 12 months: the amount of the tax ranges from €74 to €300 depending on the gross monthly salary of the relevant employee.
  • for seasonal employment: the amount of the tax is €50 per full or incomplete month of salaried activity.




The company is not required to pay this fee for employees coming to work in France for less than 3 months.


The following structures are also exempt from this tax:

  • public research bodies and foundations recognised of public utility;
  • institutes of higher learning;
  • public scientific cooperation foundations and institutions.

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