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Rise of taxes dues to the Immigration and Integration office (OFII)
January 26, 2012
With decree 2011-2062 of December 29, 2011, the taxes due to the OFII from foreign workers and their employers have consequently increased.
Before January 2012, the taxes level was depending on the work status and the length of stay of the foreign worker.
There is a general increase for all type of residence permit application. However, the major tax increase concerns the first residence permit application with disregard for the work status. I.e. € 349 for everybody (exception for student and trainee).
Before January 2012, the taxes level was depending on the work status and the length of stay of the foreign worker.
There is a general increase for all type of residence permit application. However, the major tax increase concerns the first residence permit application with disregard for the work status. i.e. € 349 for everybody ( exception for student and trainee).
The 19€ tax, due to the introduction of biometric resident permit and applicable since October 2011, remains applicable to all applicants.
In addition, the tax due by the employer has slightly changed following the last increased of the French minimum wage (SMIC).
Taxes for residence permit (RP) application from January 2012
|
Status |
Additional tax for the new biometric RP since October 2011 |
Taxes payable by the employee for Resident Permit (stamps) |
||
|
First RP |
Renewal |
Duplicate or Renewal (without presentation of the expiring RP or after RP has expired) |
||
|
Student |
€ 19 |
€ 58 |
1 year RP: € 30 RP > 1 year: € 58 |
1 year RP: € 30 RP > 1 year: € 78 |
|
Trainee |
€ 19 |
€ 58 |
€ 58 |
€ 74 |
|
Visitor |
€ 19 |
€ 349 |
€ 87 |
€ 103 |
|
Employee |
€ 19 |
€ 349 |
€ 87 |
€ 103 |
|
Employee on assignment |
€ 19 |
€ 349 |
€ 113 |
€ 129 |
|
Scientist |
€ 19 |
€ 349 |
1 year RP: € 87 RP > 1 year: € 113 |
1 year RP: € 103 RP > 1 year: € 129 |
|
Private & family life - Employees on assignment's spouse or spouse of french citizen |
€ 19 |
€ 349 |
€ 87 |
€ 103 |
|
10-year resident permit (including spouse of french citizen) |
€ 19 |
€ 349 |
€ 143 |
€ 159 |
|
Competencies and talents |
€ 19 |
€ 349 |
€ 113 |
€ 129 |
|
EU and EU family members |
N/A |
N/A |
N/A |
€ 16 |
Taxes due by the employer hiring a foreign worker from January 2012
|
Status |
Salary |
Tax due from the |
Tax due from the |
|
|
Long stay visa valid for 1 year or resident permit with mention "Temporary worker".
|
≤ SMIC |
70 |
74 € |
|
|
> SMIC and ≤ 1,5 SMIC |
200 |
210 |
||
|
> 1,5 SMIC |
300 |
300 |
||
|
|
|
|
|
|
|
Long stay visa valid for 1 year or resident permit with mention "Employee".
|
≤ 2,5 SMIC |
50% of the salary |
50% of the salary |
|
|
> 2,5 SMIC |
1742,28 |
1747,96 |
||
|
|
||||
|
Resident permit with mention "Employee on assignment"
Short term contract > 3 months and < 12 months |
1,5 SMIC |
200 |
210 |
|
|
> 1,5 SMIC |
300 |
300 |
||
|
|
|
|
|
|
|
Resident permit with mention "Employee on assignment"
|
1,5 SMIC |
1045,37 |
1048,78 |
|
|
> 1,5 SMIC and ≤ 2,5 SMIC |
50% of the salary |
50% of the salary |
||
|
> 2,5 SMIC |
1742,28 |
1747,96 |
||
|
SMIC = indexed minimum wage |
||||
|
For the complete table, see page 24 of “circulaire n° NOR IOCL1201043C”.
FAQ: Is this decree applicable immediately? Yes. Decree 2011- 2062 was published on French Republic Official Journal on December 31st, 2011. New rates are applicable for applications lodged from January 2nd, 2012. I am a foreign worker in France. On December 2011, I asked for a first resident permit with mention “employee on assignment”. I will collect my permanent resident permit in February. My understanding is that I will have to pay € 349 + € 19. Is that correct? No. As you lodged your application before January 2, 2012, you will pay the former amount, which is €89 (=€70 + €19).
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