ACCESS FRANCE

SOLUTIONS FOR FRANCE

SELF-EMPLOYED

Retention (for a typical contractor)

  • 52% (±5%)*

Eligibility

    • EU/EEA nationals

Features

    • Works in France as a self-employed contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • A French address is required to register as self-employed
    • The contractor will establish a fixed tax base in France from the start

Benefits

    • Higher retention than being an employee due to lower social security contributions and taxes
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Social security contributions may be reduced by obtaining an A1 in the contractor’s home country
    • AFI does the accounting and prepares tax returns for the contractor
    • AFI is expert in French tax and social security

EMPLOYED

Retention (for a typical contractor)

  • 41% (±3%)*

Features

    • The contractor is employed by AFI France Sàrl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The taxes, employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Eligibility for unemployment benefits
    • AFI France is expert in French tax and social security
    • AFI will ensure all required registrations are done in France
    • The contractor must register personally at the Mairie (town hall)

PERSONAL SERVICES COMPANY (PSC)

Retention (for a typical contractor)

  • 65% (±5%)*

Eligibility

  • EU/EEA nationals
  • Working period in France must be at least 6 months

Features

    • The contractor is registered in France as a director of his company and is treated as self-employed
    • We ensure the compliance with foreign and French tax laws
    • The level of retention depends on the salary level, the tax claimable expenses, the length of stay in France and whether the contractor is married or not

Benefits

    • The director of his own PSC pays less social security in France than does an employee
    • Flexibility in choosing own salary and possibility of holding simultaneous contracts
    • The PSC is a standalone solution
    • The PSC can be used in future projects and elsewhere
    • Contractors are assisted by Access Tax and Accounting Ltd (ATA), a firm of accountants, expert in French tax and social security
    • ATA does the accounting and prepares tax returns for the contractor and the PSC

Retention (for a typical contractor)

  • 52% (±5%)*

Eligibility

    • EU/EEA nationals

Features

    • Works in France as a self-employed contractor
    • A self-employed contractor may claim various business expenses which reduce the tax charge
    • A French address is required to register as self-employed
    • The contractor will establish a fixed tax base in France from the start

Benefits

    • Higher retention than being an employee due to lower social security contributions and taxes
    • Flexibility in choosing own working hours and place; possibility of holding simultaneous contracts
    • Social security contributions may be reduced by obtaining an A1 in the contractor’s home country
    • AFI does the accounting and prepares tax returns for the contractor
    • AFI is expert in French tax and social security

Retention (for a typical contractor)

  • 41% (±3%)*

Features

    • The contractor is employed by AFI France Sàrl (the Employer)
    • The Employer runs a payroll and deducts the necessary tax and social security costs
    • The taxes, employer and employee social costs are part of the contract value

Benefits

    • Easy to implement
    • Eligibility for unemployment benefits
    • AFI France is expert in French tax and social security
    • AFI will ensure all required registrations are done in France
    • The contractor must register personally at the Mairie (town hall)

Retention (for a typical contractor)

  • 65% (±5%)*

Eligibility

  • EU/EEA nationals
  • Working period in France must be at least 6 months

Features

    • The contractor is registered in France as a director of his company and is treated as self-employed
    • We ensure the compliance with foreign and French tax laws
    • The level of retention depends on the salary level, the tax claimable expenses, the length of stay in France and whether the contractor is married or not

Benefits

    • The director of his own PSC pays less social security in France than does an employee
    • Flexibility in choosing own salary and possibility of holding simultaneous contracts
    • The PSC is a standalone solution
    • The PSC can be used in future projects and elsewhere
    • Contractors are assisted by Access Tax and Accounting Ltd (ATA), a firm of accountants, expert in French tax and social security
    • ATA does the accounting and prepares tax returns for the contractor and the PSC

Retention (for a typical contractor)

  • 65% (±5%)*

Eligibility

  • Available to all EU and EFTA nationals

Features

    • The contractor is employed by an EU Access Financial Group company registered in France as a foreign employer
    • Contractors can claim an impatriate allowance of 30% of their taxable income
    • Foreign pensions may be used to raise retention

Benefits

    • Social security is normally paid in the employer’s EU country where contractors are issued an A1 certificate

Registrations

    • AFI will ensure all required registrations are done in France
    • The contractor will be registered with AFI
    • AFI will take care of all work-related permits and registration formalities