{"id":34364,"date":"2023-05-04T12:21:13","date_gmt":"2023-05-04T10:21:13","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=34364"},"modified":"2023-05-04T12:21:15","modified_gmt":"2023-05-04T10:21:15","slug":"transfert-taxes-dues-embauche-salaries-etrangers-ofii-vers-dgfip","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2023\/05\/04\/transfert-taxes-dues-embauche-salaries-etrangers-ofii-vers-dgfip\/","title":{"rendered":"Transfert des taxes dues en cas d&#8217;embauche de salari\u00e9s \u00e9trangers de l&rsquo;OFII vers la DGFIP"},"content":{"rendered":"\n<p><strong>Depuis le 1er janvier, la taxe due au titre de la premi\u00e8re admission au s\u00e9jour en France pour l\u2019exercice d\u2019une activit\u00e9 professionnelle est d\u00e9clar\u00e9e annuellement \u00e0 terme \u00e9chu en m\u00eame temps que la TVA<\/strong>. De fait, les d\u00e9marches \u00e0 faire au titre de cette nouvelle proc\u00e9dure devront intervenir en janvier ou f\u00e9vrier 2024 au titre de l\u2019ann\u00e9e 2023. Cela va supposer de tenir un \u00e9tat r\u00e9capitulatif des embauches faites et soumises \u00e0 cette redevance.<\/p>\n\n\n\n<p>Cette taxe est due \u00e0 partir du visa du contrat de travail par l\u2019autorit\u00e9 administrative ou de l\u2019obtention de l\u2019autorisation de travail. Le redevable est l\u2019employeur qui embauche le salari\u00e9 ou qui accueille un salari\u00e9 d\u00e9tach\u00e9.<\/p>\n\n\n\n<p>L\u2019exigibilit\u00e9 de la taxe est fix\u00e9e \u00e0 la fin du mois au cours duquel intervient le premier jour d\u2019activit\u00e9 professionnelle de l\u2019int\u00e9ress\u00e9.<\/p>\n\n\n\n<p><strong>Pour les embauches d\u2019une dur\u00e9e sup\u00e9rieures \u00e0 12 mois, le montant de la taxe correspond \u00e0 55&nbsp;% du salaire brut mensuel dans la limite de 2,5 fois le smic brut mensuel.<\/strong><\/p>\n\n\n\n<p><em><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000047141018\" target=\"_blank\" rel=\"noreferrer noopener\">D\u00e9cret n\u00b0\u00a02023-98 du 14 f\u00e9vrier 2023<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier, la taxe due au titre de la premi\u00e8re admission au s\u00e9jour en France pour l\u2019exercice d\u2019une activit\u00e9 professionnelle est d\u00e9clar\u00e9e annuellement \u00e0 terme \u00e9chu en m\u00eame temps que la TVA. De fait, les d\u00e9marches \u00e0 faire au titre de cette nouvelle proc\u00e9dure devront intervenir en janvier ou f\u00e9vrier 2024 au titre [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,5],"tags":[],"class_list":["post-34364","post","type-post","status-publish","format-quote","hentry","category-actualites","category-droit-du-travail","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfert des taxes dues en cas d&#8217;embauche de salari\u00e9s \u00e9trangers de l&rsquo;OFII vers la DGFIP - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2023\/05\/04\/transfert-taxes-dues-embauche-salaries-etrangers-ofii-vers-dgfip\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Transfert des taxes dues en cas d&#8217;embauche de salari\u00e9s \u00e9trangers de l&rsquo;OFII vers la DGFIP - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier, la taxe due au titre de la premi\u00e8re admission au s\u00e9jour en France pour l\u2019exercice d\u2019une activit\u00e9 professionnelle est d\u00e9clar\u00e9e annuellement \u00e0 terme \u00e9chu en m\u00eame temps que la TVA. 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