Payroll & HR24 January 2026

Collective agreement: how to identify the right one

Main activity, IDCC, minimum pay, contracts and payroll: how to identify the correct collective agreement and apply it properly.

Samuel HAYOT
1 min read

Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.

Collective agreement: how to identify the right one

Updated March 2026 - The correct collective agreement depends mainly on the company's actual main activity and has direct payroll consequences.

See also fast food collective agreement, chartered accountant collective agreement and tax or social question.

Main point

Choosing the wrong agreement can create repeated payroll errors and costly adjustments.

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Conclusion

Collective agreement selection is a core compliance issue, not a minor admin choice.

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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