{"id":2601,"date":"2023-11-20T15:50:05","date_gmt":"2023-11-20T14:50:05","guid":{"rendered":"https:\/\/blanc-experts-comptables.com\/?p=2601"},"modified":"2023-12-13T08:42:10","modified_gmt":"2023-12-13T07:42:10","slug":"recouvrement-de-la-taxe-ofii-pour-lemploi-dun-salarie-etranger-par-la-dgfip","status":"publish","type":"post","link":"https:\/\/blanc-experts-comptables.com\/?p=2601","title":{"rendered":"Recouvrement de la taxe OFII pour l\u2019emploi d\u2019un salari\u00e9 \u00e9tranger par la DGFIP"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2601\" class=\"elementor elementor-2601\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4038e7d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4038e7d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-ae3deca\" data-id=\"ae3deca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-de41ba4 elementor-widget elementor-widget-heading\" data-id=\"de41ba4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">L'actualit\u00e9 du mois de novembre 2023\u200b<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c1de71d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c1de71d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0a6bca1\" data-id=\"0a6bca1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ac36702 elementor-widget elementor-widget-heading\" data-id=\"ac36702\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Actualit\u00e9s social<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8087f4c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8087f4c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8b1b0d9\" data-id=\"8b1b0d9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-293d338 elementor-widget elementor-widget-heading\" data-id=\"293d338\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Recouvrement de la taxe OFII pour l\u2019emploi d\u2019un salari\u00e9 \u00e9tranger par la DGFIP<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-ec88b1b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ec88b1b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e998634\" data-id=\"e998634\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-07a66e8 elementor-widget elementor-widget-text-editor\" data-id=\"07a66e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006070158\/LEGISCTA000042772058\/\"><span style=\"text-decoration: underline\"><span style=\"color: #0000ff;text-decoration: underline\">https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006070158\/LEGISCTA000042772058\/<\/span><\/span>&nbsp;<\/a><\/p>\n<p>Pour rappel : lors de la premi\u00e8re entr\u00e9e en France d\u2019un salari\u00e9 \u00e9tranger (hors Espace \u00e9conomique Europ\u00e9en) ou lors de sa premi\u00e8re admission au s\u00e9jour en qualit\u00e9 de salari\u00e9, il est n\u00e9cessaire d&rsquo;engager une proc\u00e9dure d\u2019autorisation d\u2019embauche aupr\u00e8s de l\u2019OFII (Office fran\u00e7ais de l\u2019immigration et de l\u2019int\u00e9gration). &nbsp;Une taxe est due, appel\u00e9e taxe \u00e0 l\u2019OFII. Elle varie en fonction de la dur\u00e9e du contrat de travail et du niveau de r\u00e9mun\u00e9ration. Elle \u00e9tait recouvr\u00e9e par l\u2019OFII.<\/p>\n<p>\u00c0 compter du 1er janvier 2023, la Direction g\u00e9n\u00e9rale des Finances publiques (DGFiP) sera charg\u00e9e de la gestion et du recouvrement de la taxe due par les employeurs de main-d\u2019\u0153uvre \u00e9trang\u00e8re, qui \u00e9tait g\u00e9r\u00e9e par l\u2019Office fran\u00e7ais de l\u2019immigration et de l\u2019int\u00e9gration (OFII) jusqu\u2019\u00e0 cette date.<\/p>\n<p>Les modalit\u00e9s d\u00e9claratives et de paiement de la taxe \u00e9voluent. Elle est d\u00e9sormais d\u00e9clar\u00e9e et pay\u00e9e annuellement et \u00e0 terme \u00e9chu. Ainsi, la taxe sera due pour les embauches effectu\u00e9es au cours d\u2019une ann\u00e9e, et d\u00e9clar\u00e9e et pay\u00e9e \u00e0 l\u2019appui de la d\u00e9claration de TVA l\u2019ann\u00e9e suivante. Les premi\u00e8res d\u00e9marches \u00e0 r\u00e9aliser au titre de la <strong>taxe due pour 2023 interviendront en f\u00e9vrier 2024<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b8deca9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b8deca9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-576bf49\" data-id=\"576bf49\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2de6aa8 elementor-widget elementor-widget-image\" data-id=\"2de6aa8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"554\" src=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2021\/03\/expertise-juridique-768x554.jpg\" class=\"attachment-medium_large size-medium_large wp-image-745\" alt=\"\" srcset=\"https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2021\/03\/expertise-juridique-768x554.jpg 768w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2021\/03\/expertise-juridique-300x217.jpg 300w, https:\/\/blanc-experts-comptables.com\/wp-content\/uploads\/2021\/03\/expertise-juridique.jpg 1000w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>L&rsquo;actualit\u00e9 du mois de novembre 2023\u200b Actualit\u00e9s social Recouvrement de la taxe OFII pour l\u2019emploi d\u2019un salari\u00e9 \u00e9tranger par la DGFIP https:\/\/www.legifrance.gouv.fr\/codes\/section_lc\/LEGITEXT000006070158\/LEGISCTA000042772058\/&nbsp; Pour rappel : lors de la premi\u00e8re entr\u00e9e en France d\u2019un salari\u00e9 \u00e9tranger (hors Espace \u00e9conomique Europ\u00e9en) ou lors de sa premi\u00e8re admission au s\u00e9jour en qualit\u00e9 de salari\u00e9, il est n\u00e9cessaire d&rsquo;engager [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"none","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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