Thierry Legier, who is Ms Le Pen's bodyguard, and Catherine Griset, her chief of staff, were escorted to the judicial police station in Nanterre, the Paris suburb, this morning, The Sun reports.
A raid was also carried out at the home of Mr Legier, Ms Le Pen's 51-year-old bodyguard who is nicknamed "The Gorilla."
All of the suspects – including one of the most vocal "Putin's friends" Le Pen – now face imminent criminal charges.
Lawyers for Ms Le Pen immediately branded the arrests a media and judicial "conspiracy" aimed at derailing the far-right politician's campaign to become France's first ever female head of state in May.
But the European Anti-Fraud Office says it has compelling evidence that Ms Le Pen, who is an MEP, made Mr Legier her fake "parliamentary assistant," having paid him a total of EUR 41,500, according to Daily Mail.