How to hire a foreigner employee? - General case
Verified 01 janvier 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Your situation
- The employee has another nationality
- The employee does not have any of these documents
- The employee was never registered
Before hiring a foreigner, the employer must check whether the candidate has the right to work in France.
The employer must then follow the hiring formalities usual.
When the employee has never been registered in France, the employer must apply for registration with the CPAM: titleContent (or MSA: titleContent for an agricultural employee).
FYI
The work permit may be limited to certain professional activities or geographical areas. The authorization issued in metropolitan France gives rights only in metropolitan France.
The foreigner can be hired if he holds a valid work permit for the job he will hold regardless of the type of contract.
THE FOREIGNER can't get of 1rework authorization of an employed foreigner in France for a contract to promote employment (apprenticeship contract, employment career contract competency, professionalization contract).
However, the minor in the care of theAse: titleContent before 16 years can obtain this authorization for a 1re asks whether he concludes an apprenticeship or professionalization contract.
Work authorization shall be granted if the application complies with the cumulative related conditions the proposed employment, the employer, the trade performed and the remuneration.
Warning
For a "young professional" from countries which have concluded a bilateral agreement with France, the request is to be made to theOfii: titleContent or with the Consulate of France for Canada.
If the person concerned does not hold a residence permit authorizing work, his future employer must then apply for a work authorization.
This request must be made online.
Apply online for a work permit to hire a foreigner employee
The decision is then notified the employer or its agent.
In case of agreement, work authorizations are sent to Ofii. This transmission only concerns contracts of more than 3 months duration and seasonal employment contracts.
After the work permit has been issued, the employer may hiring formalities usual.
FYI
The type and serial number of the work authorization document must be entered on the single register of staff.
When work authorization is granted for the employment of a foreigner employee, the employer must pay a fee.
This tax does not apply to nationals European, Andorran, Monegasque and San Marino since they enjoy freedom of movement and establishment in France.
The tax is only due on the occasion of the 1re issue of the residence permit of the employee or posted worker.
Please note
Individual employers are exempt from this tax.
The amount of the fee payable by the employer shall be determined on the basis of the length of the employment contract, the level of remuneration and the type of employment contract of the foreigner worker or posted employee.
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Employment contract of more than 3 months and less than 12 months
The amount of the tax varies according to the gross monthly salary paid:
Gross monthly salary amount | Tax Amount |
|---|---|
Not more than €1,823.03 (Smic: titleContent) | €74 |
Enter €1,823.03 and €2,734.55 | €210 |
Greater than €2,734.55 | €300 |
Employment contract of 12 months or more
The amount of the tax varies according to the gross monthly salary paid.
Salary amount | Tax Amount |
|---|---|
Less than €4,557.58 | 55% Gross monthly salary |
Greater than or equal to €4,557.58 | €2,506.67 |
Hiring under seasonal employment contracts
The amount of the tax is €50 by month of full or incomplete employment. The tax is due for each hiring.
Hiring under a bilateral agreement for the exchange of young professionals
In case of hiring in the framework for a bilateral agreement on exchanges of young professionals, the amount of the tax shall be €72 regardless of the duration of the employment contract and the amount of the salary.
Temporary employment as a language assistant
There is no tax to be paid regardless of the duration of the employment contract and the amount of the salary.
How to declare and pay the tax due by the employer?
The employer must declare and pay the tax annually and in due time to the Directorate General of Public Finance (DGFiP).
The tax is due for hiring in a year.
She is declared and paid in support of the VAT return the following year.
In the event of cessation of activity, the employer must declare and pay immediately without waiting for the following year.
The tax declaration and payment procedures follow the employer's VAT taxation system.
- The employer who depends of the normal actual system of taxation has to telesdeclare his tax. This declaration shall be made on Annex No3310A. The VAT return is to be filed for the month of January or 1er quarter of the year following the year in which the tax became chargeable.
- The employer who depends of the simplified system of taxation VAT (IHR) or the simplified agricultural scheme in VAT (RSA) must teledeclare the tax on the form n°3517-S-SD (general diet) or n° 3517-AGR-SD (agricultural regime). The tax must be filed in respect of the financial year in which the tax became chargeable.
- The employer who is not not liable for VAT must file its tax on the schedule No 3310 A the VAT return by 25 February of the year following that in which the tax became chargeable.
More detailed information is available on the website impots.gouv.fr.
In addition to the DPAE: titleContentHowever, the employer must apply for registration online on the Health Insurance website.
Yes, the employer risks penalties that vary depending on whether the employer is a natural person or a legal person.
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The employer is a natural person
The employer may be sanctioned by fine penal, of a prison sentence and a administrative fine depending on the situation:
The employer knowingly hired or retained a foreigner in its service without a work permit
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €30,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Please note
Fraud or a false declaration for the purpose of obtaining a foreigner's authorization to engage in an activity as an employed person shall be punished 1 year in prison and a fine of €3,000.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer risks 2 months in prison and a fine of €3,750 if it does not comply with these administrative decisions (reimbursement of public aid, temporary closure of the establishment or temporary exclusion from administrative contracts).
The employer has knowingly hired or retained a foreigner in a professional category, occupation or geographical area other than those mentioned on the work permit
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €30,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Please note
Fraud or a false declaration for the purpose of obtaining a foreigner's authorization to engage in an activity as an employed person shall be punished 1 year in prison and a fine of €3,000.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer risks 2 months in prison and a fine of €3,750 if it does not comply with these administrative decisions (reimbursement of public aid, temporary closure of the establishment or temporary exclusion from administrative contracts).
The employer knowingly hired or retained a foreigner in its service without a work permit in an organized gang
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €200,000 by foreigner concerned
- Prison sentence (combined with the fine): 10 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Please note
Fraud or a false declaration for the purpose of obtaining a foreigner's authorization to engage in an activity as an employed person shall be punished 1 year in prison and a fine of €3,000.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer risks 2 months in prison and a fine of €3,750 if it does not comply with these administrative decisions (the repayment of public aid, the temporary closure of the establishment or the temporary exclusion of administrative contracts).
The employer knowingly used, directly or indirectly, the services of an employer of a foreigner not entitled to work
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €30,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Please note
Fraud or a false declaration for the purpose of obtaining a foreigner's authorization to engage in an activity as an employed person shall be punished 1 year in prison and a fine of €3,000.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer risks 2 months in prison and a fine of €3,750 if it does not comply with these administrative decisions (the repayment of public aid, the temporary closure of the establishment or the temporary exclusion of administrative contracts).
The employer is a legal entity
The employer may be sanctioned by fine penal, of a prison sentence and a administrative fine depending on the situation:
The employer knowingly hired or retained a foreigner in its service without a work permit
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €150,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer has knowingly hired or retained a foreigner in a professional category, occupation or geographical area other than those mentioned on the work permit
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €150,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer knowingly hired or retained a foreigner in its service without a work permit in an organized gang
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €1 000 000 by foreigner concerned
- Prison sentence (combined with the fine): 10 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
The employer knowingly used, directly or indirectly, the services of an employer of a foreigner not entitled to work
The employer risks criminal and administrative sanctions.
Criminal sanctions
The penalties are as follows:
- Penal fine: €150,000 by foreigner concerned
- Prison sentence (combined with the fine): 5 years.
Additional penalties:
- Posting, dissemination (if necessary on the website of the Ministry of Labor)
- Confiscation of tools, machinery, vehicles and products
- Prohibition of professional activity for up to 5 years
- Exclusion from public procurement for up to 5 years
- Prohibition of civil, civil and family rights
- Ban on French territory for up to 5 years.
Administrative fines
The penalties are as follows:
- Refusal to grant public aid for employment and vocational training to natural and legal persons for a period of up to five years
- Repayment of aid paid in the previous year
- Temporary closure of an establishment with possible preservation professional equipment, for a maximum of 3 months.
For activities carried out outside a company establishment (construction site) BTP: titleContent or agricultural work, provision of labor for example), this closure takes the form of a temporary cessation of activity of the company. - Temporary exclusion of administrative contracts for a maximum of 6 months.
The employer also faces an administrative fine of up to 5,000 times the hourly rate of guaranteed minimum (or €21,250 per foreigner worker).
In case of recurrence in the 5 years, the administrative fine shall not exceed 15,000 times the hourly rate of guaranteed minimum (or €63,750 per foreigner worker).
The maximum amount of the administrative fine shall be reduced to 2,000 times the hourly rate of guaranteed minimum (or €8,500) where the employer has paid spontaneously, within 30 days as from the finding of the infringement, the salaries and allowances.
In determining the amount of the fine, the following factors shall be taken into account:
- Financial capacity of the offender
- Degree of intentionality
- Degree of seriousness of negligence
- Costs of removal from France of the foreigners national in an irregular situation.
Please note
Where the same person is punished by an administrative fine and a criminal penalty for the same acts, the total amount of the fines shall not exceed the highest legal maximum.
Work Authorization
Procedure for authenticating the residence permit
Additional penalties
Special contribution
List of documents worth work authorization
Accessibility to apprenticeship and professionalization contracts for minors covered by child welfare
Employee registration
Content of the Single Staff Register
Verification waiver for job seekers
Personal declaration concerning students
Service Public
Prime Minister
Ministry of the Interior