SERVICES OFFERED
For Clients located outside the European Community, short or longer term mission assignments to conduct remunerated activities at a local site within Europe may trigger the need for proper visas and work permits. This can be complex and quite risky.
MRF-SI has acquired proven practical turn-key experience in providing services related to securing appropriate visas, work permits and residency cards in particular for assignments in France.
To this end, MRF-SI has developed validated procedures that have been established by the Office of Immigration and Integration (OFII) in France and the Department of Labor. MRF-SI can also provide support for required declarations and process for eventual posting of foreign personnel from one EU member country to another one.
In addition, MRF-SI has extensive knowledge of administrative and HR recruitment and regulation issues, in relation with major collective bargaining branch agreements for employment and remuneration grids for different industrial branches in France.
Our experienced and dedicated MRF-SI team will thus be able to assist you while offering a number of available services dealing with most aspects of international mobility & migration, HR & social issues, as well as payroll or taxation.
Our team will provide early warning about the possible risks and propose the most appropriate approaches for your formalities with the different governmental and consular authorities. Further, they will accompany you efficiently throughout the processes until final approval and/or resolution of the issues at hand.
The standard services offered by MRF-SI are listed below with details accessible with a single click : 
Whether you need a visa for short term personal travel or work in France, the choice of the right visa to apply for will depend on your residence status, nationality, and the type of personal visit or professional activity which is intended.
We provide below a brief summary of the different visas, work and residence permits while mostly focusing on work visas, work and residence permits for expatriated or deputed workers. Salaried or temporary worker permits (carte de séjour - salarié/travailleur temporaire) - a general, possibly multi-year residence card for expatriates working in France Talent passports (passeport talent) - a temporary or multi-year residence card for highly-skilled workers, entrepreneurs, artists, academic researchers, and inter-company transfers (via ICT) ICT worker permits (carte de séjour - salarié détaché ICT or stagiaire ICT) - a temporary or multi-year residence permit issued to deputed employees possibly with their dependents for inter-company transfers dedicated to senior management roles or work that involves high-level expertise Self-employed, entrepreneurial, or ‘liberal’ job permits (carte de séjour - intrepreneur/profession libérale) - a one-year residence permit for applicants who want to create or participate in a commercial, industrial, artisanal, or agricultural activity or work in a liberal profession Seasonal worker permits (carte de séjour - travailleur saisonnier) - a temporary or one-year residence permit for people working in seasonal fields, such as tourism and agriculture Special cases - temporary or multi-year permits for travelers on a working holiday, volunteers, and interns
Short-stay work visas - valid for up to three months Temporary work visas - normally valid for three months to a year Long-stay work visas - multi-year visas, typically valid for 2-10 years and often renewable
A foreign company that does not have a place of business in France and hires employees to perform work in France is subject to the French Social Security system.
register with the national center for foreign firms (Urssaf department of foreign compagnies), by completing the E0 form that is available on the net-entreprises website; carry out the employee hiring formalities (pre-employment statement, drawing up a pay slip, payment of contributions and social contributions...).
Why is it essential to have an international work contract?
Applying for affiliation to the French social security Be working in France; or Be a stable and regular resident in France for a minimum period of three months. A copy of a passport. For citizens of countries that are not within the European Union, the European Economic Area or Switzerland: a document attesting to the legality of their stay (residence permit, long-stay visa equating to a residence permit, etc.). Short-form birth certificate and a certified translation. Short-form marriage certificate, if applicable. Statement of bank details (RIB). Proof of address. For employees: a photocopy of a pay slip or your employment contract.
If you are a resident of France for tax purposes, you will need to declare your income which will be taxable on a worldwide basis whether it comes from French or foreign sources.
However, an international convention (i.e. concluded by France with another country) may provide for different tax rules to avoid double taxation.
This means that the income and expenses of all members of your tax household are taken into account to establish a single tax on your behalf.
Income taxes in France are based on calendar-year income and are calculated using a progressive rate scale which is updated every year.
With our years of experience with international taxation, MRF-SI may work with you to ensure that you take full advantage of all treaty arrangements relevant to your foreign situation, and in a first step, to establish whether you are a resident or non-resident for tax purposes.
We will carefully review and understand your overall fiscal situation to clarify and enumerate your different types of income and assets and will identify any tax rebates, deductions, reductions and/or tax credits to which you may be entitled and support you in the process of income declaration (either online or on paper) and then with your tax return.
For quite some years now, tax returns must be performed via Internet if your principal residence is equipped with internet access and you are able to file your return online. Otherwise, you will still be able to file on paper.
Tax return paper documents and online access both become available to taxpayers in April of each year and the deadline for submitting the income declarations occur in May or June depending of your address location in France and fiscal situation.
You are resident in France during the year
Individuals must declare their earnings the year after their arrival in France in the following cases:
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Their usual residence or principal place of residence (more than six months per year) is in France. |
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Their main professional occupation is in France. |
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The center of their economic interests is in France. |
Payroll in Europe is becoming more and more complex. With fluctuating payroll legislation, frequent tax changes and numerous collective bargaining agreements (there are around 500 different Branch agreements), France is among the countries with the most complex payroll system. Payroll is not only about making sure that people receive their pay on time. From the employee’s perspective, it is vital that all deductions on the payslip are transparent. From the employer’s perspective, compliance is a central issue. All local obligations regarding calculation, declaration and payment of payroll taxes and social charges must be met.
For your payroll in France, the key issues are the extensive number of laws and regulations, the complexity of the payroll calculation and rapid payroll legislative changes.
But payroll regulations are not the only concern. Payroll data is sensitive information that needs to be protected based on the European General Data Protection Regulation (GDPR). Remaining GDPR compliant is critical. Any breach can result in hefty fines.
Further, the calculation of payroll taxes and social charges in France is very complex, especially, when compared to countries like Ireland, the UK, and Canada. Yet, France is not the only country with a complex payroll system, Belgium and Italy are not far off. In countries like Germany and Austria, where payroll complexity used to be moderate, payroll has become increasingly complicated
The complexity of French payroll becomes particularly evident when looking at the French payslip.
Even though the French government aimed to simplify the French payslip by reducing the number of lines from sometimes 50 to only 30, it remains incomprehensible. Notably, because only the presentation of the payslip was simplified, and not the calculation itself. Whenever clients ask us to explain how a contribution is calculated, they are surprised how detailed and complex the calculation actually is.
For example, the management of absences such as vacation, sickness and maternity is quite complicated but is an important part of payroll.
Another difficulty is the rapidly changing French payroll regulations which are often modified based on the political and social environment. Compliance with new or amended payroll regulations and social legislation is thus a central issue of payroll management.
Over the last years the French government introduced for instance the electronic declaration of all payroll related data (déclaration sociale nominative DSN). The intention was to streamline social welfare reporting.
The health crisis covid-19 exacerbated the trend of a rapidly evolving payroll legislation. The French government continuously had to put in place new regulations such as partial activity, exemption from charges or payment assistance.
As a foreign company you will not only have to deal with the complexity of payroll but also with the language barrier. Thus, it is even more important to have a partner that you can trust and rely on. MRF-SI will be your French payroll provider. We speak English for helping our clients to overcome the obstacles that come with payroll in France.
Quite often within an application process you will need a sworn translation of your document to support an immigration, civil, legal or academic application in France, or at an Embassy.
In order to be legally compliant, Employers must verify that the foreign national possesses a valid residence permit serving as work authorization. They must check its authenticity with the prefecture of the department where the hiring takes place. Recruitment of a foreign employee not in possession of a visa or residence permit authorizing paid employment requires a specific work permit. It is up to the employer, whether based in France or abroad, to submit the application for a work permit. The company should submit the work permit application at least three months before the employee is due to take up his or her role.
Depending on the specific and/or unique needs of each Client, MRF-SI can also provide « à la carte » expert services. Such personalized missions can typically address the following topics:
Presentations (on site or via visio-conference of basic principles about expatriation versus deputation immigration processes for assigning your foreign workers to France including comparison of costs. Assistance in the recruitment process of already established local hires for some specific business mission(s) in France. Expert advice on work conditions and right choice of position & remuneration level of your assigned workers in France in compliance with the current applicable conventional salary grids. Assistance for the organization of mandatory medical visits at recruitment and/or other specific medical visits to be held in different regions of France as necessary or required for your deputed employees. Expert advice to choose the best cost effective plan and relevant visas, work and residence permits for assigning a good performing team of foreign employees under an expatriation or deputation scheme for long term missions in France. Auditing and adapting your international mobility strategy either for expatriation or deputation to France with recommendations for eventual evolutions and changes.