225 articles in this category
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 working days, 303 jours ouvrables, 227 days actually worked and 9 weekday bank holidays: the 2026 count month by month, with annual hours, RTT days and the forfait jours calculation.
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.
Key 2026 French payslip points: layout, mandatory wording, net social amount and withholding tax display.
French chartered accountant salaries in 2026 by career stage: DEC trainee, engagement manager, qualified employee, partner. Collective agreement minimums, Paris premium and the levers that actually move pay.
In 2026, every bonus paid by an employer is taxable by default unless an explicit statutory exemption applies. PPV, profit-sharing (intéressement), participation, sustainable mobility package, meal vouchers: the exact treatment depends on the nature of the bonus, the employee's earnings profile, and the applicable ceilings. This guide details the rules, the 2026 thresholds, the CSG/CRDS treatment, and the DSN reporting obligations needed to ensure every payment is compliant.
Introduced by the Act of 5 March 2014, the mandatory professional interview was transformed into the EPP (entretien de parcours professionnel) in 2025. Periodicity, statutory content, the €3,000 CPF corrective top-up, and the six then eight-year review: what every employer operating in France must understand to avoid employment tribunal exposure.
The DPAE must be filed before the employee starts work. Timing window, data to validate, common errors and practical safeguards for 2026.
France's prime de partage de la valeur (PPV) has permanently replaced the "Macron bonus". In 2026, the €3,000 social exemption cap rises to €6,000 with a profit-sharing agreement in place. Income tax exemption is limited to SMEs under 50 employees for staff earning below 3 times the annual SMIC. Payments may now be split into up to 12 instalments per year. This guide covers what every employer operating in France — including international groups with French subsidiaries — needs to know.
Closing, team supervision, controls and reporting: what an accounting manager really handles in 2026.
Almost one in four firm collaborators is thinking about leaving. CFO, M&A, fintech, freelance, VAE, CPF and PTP funding: the 2026 map of outbound and inbound career changes for accountants and auditors in Paris.
BRUT, NET IMP., PAS, CSG, CRDS, IJSS, TR, CP, HS: 35 abbreviations grouped by family, 6 anomalies to spot and a reading method for understanding every line of a French payslip in 2026.
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