She told the Le Monde newspaper that she intends to "apply national priority on employment through an additional tax on all new contracts for foreign employees".
“The income from that would pay for unemployment benefit,” she added.
The far-right candidate, who has been gaining popularity in France, is currently ahead in the opinion polls. The latest polls signal she could win or come second in the first round of the French elections.
However, Le Pen's campaign has been hit by accusations this week that she refused to repay €300,000 (£258,000) of EU funds that a European parliament investigation claimed she misused to pay her staff.
According to an EU official, the politician’s failure to repay the money could lead to a cut in her EU parliamentary salary of €7,000 a month.
On Thursday, a journalist was thrown out from her press conference when trying to address the allegations of the misspending of EU funds.