French Payroll Services

Management of your social declarations in France

Eurotax provides payroll, social management & tax income services for non French companies with employees in France

French payroll services

Eurotax is accredited by the French Tax Administration as an income tax representative for companies established outside of France. 

 

Eurotax handles the payment of the income tax social declarations for the company and its employees established in France.

Eurotax has also implemented a solution for the payment of salaries directly to employees. A protected and secure data exchange system that allows to make only one payment for all its employees and for all services related to withholding tax.

Eurotax helps you with your social contributions payments to the various organizations (URSSAF – Insurance…)

Our tax representation offers

Choose between our 3 offers

Basic

  • WHT fiscal representation
  • Monthly compliance fee

Standard

  • WHT fiscal representation
  • Monthly compliance fee
  • Social contributions management

Full package

  • WHT fiscal representation
  • Monthly compliance fee
  • Social contributions management
  • Salary payment

What is included in our packages?

Check points

Check points

Verification of potential implications of WHT representation on other taxes (VAT, betting and gaming levy, any other tax the company would be liable for due to the nature of its activity

Set Up & Data exchange

Set up & data exchange

Setting up the WHT fiscal representation with the French Tax Authorities; Information and communication process with the law firm, the payroll service provider.

Validation & compliance

Validation & compliance

Payslip validation witholding tax amount / monthly nominative social declaration. Withholding tax control and payment to the French Tax Authorities 

Salary & social contributions payment

Salary & social contributions payment

Secure data processing for the payment of all employees’ salaries & their social contributions

FAQ for tax income in France

WHT is a tax that is withheld from the employee’s wages and paid by the employer directly to the government. It is applicable since the 1st of January 2019.

The French government body to which the WHT is paid to is known as the D.G.F.I.P (Direction Générale des Finances Publiques).

It is calculated from a rate which is either a common, individualized or a neutral one. 

The employer is required to respect the rate defined by the DGFiP. This will be sent to the employer electronically.

If your business is not established in the EU (except EEA) *

You are required to appoint a tax representative accredited by the AFF, this obligation in principle is applicable since the entry into force of the withholding tax, i.e. since January 1, 2019, as provides the article 1671 of the CGI.

If your business is established in the EU or in a European Economic Area (EEA) state *

You must have a SEPA B2B account which will allow the French Tax Administration (AFF) to carry out direct debits. If you do not have a SEPA B2B account, the designation of a tax representative becomes mandatory in order to manage the withholding tax

Any breach of this obligation will be subject to penalties in accordance with those set by the General Tax Code: article 87-0 of the CGI and article 1759-0 Again of the CGI.

However, some companies are exempt from this obligation.

It is essential that the fiscal representation in terms of withholding tax be set up and validated by the Department of Non-Resident Taxes (DINR) even before the establishment of the 1st Registered Social Declaration (DSN).

Examples of employees concerned: Members of the management committee or those in charge of developing the French market residing in France and employed by a foreign head office, etc.

* Provided that two bilateral conventions are signed with France: one for administrative assistance in the fight against fraud and one for mutual assistance in tax recovery.

Following BREXIT, companies established in the United Kingdom and Northern Ireland are among the companies not having an obligation to appoint a tax representative in France for withholding tax. However, they are required to collect and remit withholding tax through a SEPA B2B account.

No you can only have one fiscal representative in France