HR & Payroll
Accounting recruitment: hiring better in 2026
Accounting recruitment still requires precise rôle design, realistic expectations and a strong fallback plan in 2026.
Samuel HAYOT23 Dec 2025
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225 articles in this category
Accounting recruitment still requires precise rôle design, realistic expectations and a strong fallback plan in 2026.
Owner of the Procure-to-Pay cycle in corporates: missions, ERPs, P2P tools, salary €50-75K Paris, mandatory e-invoicing from 1 September 2026 and L441-10 payment-term rules.
RQTH in 2026: the MDPH process, validity periods of 1 to 10 years, concrete benefits for the employee (workplace adjustments, training, early retirement) and for the employer (OETH 6% quota, Agefiph levy avoided, one-off grants). Real disadvantages, confidentiality rules under French law and GDPR, and a worked example for a 100-employee company.
Outsourcing payroll transfers technical production — payslips, DSN filing, event notifications — but not the employer's final liability. Per-payslip pricing, scope boundaries, GDPR obligations and the contract clauses that are most frequently missing: what to verify before delegating your payroll.
Therapeutic part-time (temps partiel thérapeutique) in France 2026: three cumulative conditions, salary and daily allowance combination without exceeding usual salary, monthly attestation via Net-Entreprises, and five payroll errors that regularly delay benefit payments to employees.
Majority manager of a SELARL (société d'exercice libéral à responsabilité limitée): self-employed TNS status, social contributions on dividends above the 10% threshold, technical remuneration now classified as BNC since the April 2024 tax doctrine, and practical arbitrage analysis. What the firm recommends before setting any figure.
Restaurant payslips in France: HCR collective agreement (IDCC 1979), 39-hour week, overtime, HCR pay scales, meal benefit-in-kind at €4.25 per meal, fixed-term extras (CDD d'usage) and mandatory branch insurance. The complete 2026 guide.
Pay slips, DSN, net social amount, employer and employee contribution rates, salary-versus-dividends arbitrage: the 2026 payroll management guide for founders and SMEs operating in France. Covers the reformed general employer exemption, monthly process, outsourcing trade-offs and what URSSAF checks first.
The French long service medal (médaille d'honneur du travail) in 2026: four tiers from 20 to 40 years, application deadlines, conditional employer bonus, social contribution exemption maintained until 31 December 2026, and income tax exemption abolished from 1 January 2026 by the 2026 Finance Act.
How to switch to salary portage in 2026 without error: eligibility, target income, contract, costs and points of vigilance.
Portage salarial lets you invoice clients while retaining employed status. Governed by Articles L1254-1 et seq. of the Code du travail, it provides full social coverage and commercial flexibility — provided you invoice enough to absorb management fees. A complete 2026 analysis: how it works, how to calculate your net pay, and how it compares to micro-entrepreneur and SASU structures.
An SCI that employs staff is subject to French labour law: a CSE is mandatory from 11 employees over 12 consecutive months. The SCI's own accounting (income tax or corporation tax), headcount rules, elections and the accountant's role in 2026.
French conventional termination (rupture conventionnelle) follows a strict sequence: interview, signed agreement, a 15-calendar-day withdrawal period, then 15 working days of DREETS administrative approval. The minimum severance is set by law and often miscalculated. This 2026 guide covers every step, the severance formula and the mistakes that generate the most litigation — with a note on UK HR practice when managing French employees.
Are we entitled to unemployment after a conventional termination? ARE conditions, deferred, France Travail registration and errors to avoid in 2026.
Articles L1237-11 and L1233-3 of the French Labour Code, L1234-9 statutory severance, 40% employer contribution, 2 PASS / 6 PASS caps and the Macron scale L1235-3: how to arbitrate between mutual termination and economic dismissal in 2026, by Cabinet Hayot Expertise in Paris.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.