Guide to Global Payroll Management - 2020 - C-19

Payroll Tax Summaries for Selected Countries
France transitioned to an employer withholding scheme, which began on January 1, 2019.
French employers now withhold and remit income tax from the wages of resident taxpayers
on a pay-as-you-earn (PAYE) basis.
Expatriates employed by the French "headquarters" of multinational firms can exclude
from French-source income employer reimbursements for housing, certain educational
tuition, home leave, and excess foreign tax liability. The reimbursement is taxed at the lower
corporate rate and is not grossed up, eliminating the "tax on tax" which occurs at the individual income tax level.
Nonresidents. Nonresidents are taxed on the greater of French-source income or three
times the rental value of real property they own (unless a treaty provides otherwise). Frenchsource income includes investment income, and income from professional activity performed
in France as well as certain income paid by a French resident.
Taxes are withheld from nonresidents' French-source compensation, after deduction of a
social charge and standard deductions, at progressive rates of 0%, 12%, and 20%.

Tax rates
Income taxes. Income tax rates are: 0% (for income from €0 - €10,064), 11% (€10,065
- €25,659), 30% (€25,660 - €73,369), 41% (€73,370 - €157,806), and 45% (more than
€157,806). A surtax of 3% applies to income of €250,000 - €500,000 for a single person and
€500,000 - €1 million for a married couple. For income above those levels, an additional 4%
surtax applies.
Social security taxes. Employers withhold social security taxes on a monthly basis.
Employer contributions vary depending on the size and type of business and location and
range from 45% to 50% of an employee's gross pay. Residents make employee contributions
of up to 17.2% of salary. The contributions go toward insurance for old age, health, disability,
death, maternity, unemployment, retirement, family allowance, and group life.

Relief from double taxes
France has both an income tax treaty (see Appendix A, page A-24) and a totalization
agreement (see Appendix B, page B-16) with the U.S.

GERMANY

GERMANY
Basis for tax
Residents of Germany are taxed on their worldwide income and nonresidents are taxed
only on Germany-source income. Nonresidents may elect to be treated as residents if their
income subject to German tax equals 90% or more of their worldwide income.

Residence rules
An individual who maintains a home or customary abode in Germany or is present in the
country for more than 183 days is considered a resident.

Taxable employment income
Taxable employment income includes all compensation and benefits received by an
employee for work performed.

C-19



Guide to Global Payroll Management - 2020

Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020

Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
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Guide to Global Payroll Management - 2020 - 11
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Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
Guide to Global Payroll Management - 2020 - 1-5
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Guide to Global Payroll Management - 2020 - 1-11
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Guide to Global Payroll Management - 2020 - 2-19
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Guide to Global Payroll Management - 2020 - 2-22
Guide to Global Payroll Management - 2020 - 2-23
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Guide to Global Payroll Management - 2020 - 2-27
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Guide to Global Payroll Management - 2020 - 3-1
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Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
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Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
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Guide to Global Payroll Management - 2020 - 9-22
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Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
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Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
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Guide to Global Payroll Management - 2020 - 11-10
Guide to Global Payroll Management - 2020 - 11-11
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Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
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Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
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Guide to Global Payroll Management - 2020 - PV
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Guide to Global Payroll Management - 2020 - 12-1
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
Guide to Global Payroll Management - 2020 - A-4
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Guide to Global Payroll Management - 2020 - AppB
Guide to Global Payroll Management - 2020 - AppB-1
Guide to Global Payroll Management - 2020 - B-1
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Guide to Global Payroll Management - 2020 - AppC
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Guide to Global Payroll Management - 2020 - C-1
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