Payroll tax is payable by all emplpoyers :

• who are domiciled or established in France, regardless of the place of the domicile of the beneficiary of the remuneration ;
• who are not subject to VAT or who have not been subject to at least 90% of their turnover for the year preceding that of payment of remuneration. In the ...Log in to see the rest ...

The payroll tax is not payable by:

• local authorities and their groups, as well as certain organizations exhaustively listed by law;
• employers subject to VAT on at least 90% of their turnover for the calendar year preceding that of remuner...Log in to see the rest ...

DGFIP

Employeur