190 articles in this category
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.
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, 30% social levy, 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.
Inspection notice, documents to prepare, observations letter, 3-year limitation period and the most common grounds for adjustment: a 2026 guide to navigating an URSSAF audit from a Paris chartered accountancy firm.
Full outsourcing, hybrid or in-house: costs €12 to €40 per payslip, tipping thresholds, employer liability, DSN and Article 28 GDPR. 2026 trade-offs by Cabinet Hayot Expertise in Paris.
Gross salary, net pay, taxable net income, social net amount, withholding tax at source: a step-by-step guide to reading a French payslip in 2026, with a worked numerical example and comparison tables explaining every key figure.
From newly qualified staff to equity partner, compensation in French audit, advisory and accounting firms follows its own logic — one that headline figures alone cannot capture. APEC 2025 benchmarks, variable pay analysis, and HR strategy for 2026.
252 theoretical working days, 9 public holidays on weekdays, forfait jours packages, RTT, and billable-day calculations: the complete 2026 working-day breakdown with figures for payroll budgets and freelance daily rates.
French employer obligations on health and safety: Article L4121-1, DUERP mandatory from the first employee, 40-year retention, psychosocial risk prevention and QVCT. What the regulations require in practice in 2026, including the four compliance gaps most commonly seen in small business files.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.