Does PAYE (i.e. personal income tax paid monthly by the employer on behalf of the employee) exist in France ?
The onus to declare personal annual income to the French Tax Authorities falls upon the employee who is alone liable for payment thereof. The system is essentially one of self assessment and a declaration must be made by most employees in March of each year, in regard to income earned during the previous calendar year. The employer, in general terms, has no obligation to remit amounts corresponding to Income Tax to the French authorities and simply makes an annual overall declaration as to sums paid out of salary.
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