220 articles in this category
The executive manager is excluded from working-time rules; the day-rate manager stays within a protective framework. Confusing the two statuses exposes you to a costly reclassification. The comparison and the criteria to document.
At 70, the employer can retire an employee automatically. Between 67 and 70, only with their agreement, through an annual procedure. Indemnity, exemption up to 2 PASS and the new 40% employer contribution in 2026.
How much does the self-employed (TNS) status really cost, and what do you get in return? A breakdown of French self-employed social contributions, health, maternity and pension coverage, and the trade-offs we advise company directors to weigh in 2026, with up-to-date official figures.
Filing a mutual termination on TéléRC follows a strict sequence: Cerfa 14598*01 form, signature, 15 calendar days of withdrawal, then DREETS approval within 15 working days. This 2026 guide details each step, the pitfalls that get a file rejected, and the impact of the ongoing unemployment reform.
Set up a CET by agreement, fund it with RTT days and bonuses, cash it out or transfer it to a retirement plan: a chartered accountant's practical method, with the real payroll, social and tax treatment and the safeguards to secure.
A multi-company employee savings plan (PEI) lets a small business offer employee savings without building its own internal agreement. How it works, capped employer match, social package and real costs: what to weigh before joining.
Seasonal activity, peaks and troughs: annualising working time smooths payroll and pays overtime only at period end. Required agreement, 1,607-hour threshold, pro rata reconciliation for arrivals and departures: our method to secure the scheme without an audit risk.
The 2026 annual social security ceiling reaches 48,060 euros. Beyond the figure, it drives Agirc-Arrco brackets, contribution reliefs, the PER deduction cap and social thresholds. Our reading of where payroll setup errors cost the most.
Accrued unused paid leave, 13th month, annual bonuses: year-end requires recognising payroll liabilities that are often underestimated. Calculation, up-to-date chart-of-accounts entries (account 44811 since 2025) and key points to avoid a distorted result.
A seniority bonus is never a general legal obligation in France: it depends on your collective agreement. Calculation methods, triggering threshold, payslip line and the common mistakes we see in practice, so you secure it without overpaying or forgetting an employee.
Coefficient, grade, point value: how to read a collective agreement salary scale, check every employee is above the contractual minimum and arbitrate between the branch minimum and the SMIC, without back-pay exposure.
Before hiring your first employee in France in 2026: the real budget, available aids, the decision path and the steps, by a chartered accountant. All trades.
Set up the Lucca modules (leave, absences, expense claims), define the approval workflows and connect them to payroll to keep variables and the social declaration reliable.
Configure a PayFit file (company, collective agreement, employees, variables), produce a reliable first payslip and file the social declaration, while staying in control of your payroll.
A strike suspends the contract without terminating it: strictly proportional wage deduction, no replacement of the striker, no mention on the payslip. Managing payroll during a labour dispute.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.