225 articles in this category
PPV France 2026: EUR 3,000 ceiling (EUR 6,000 with profit-sharing agreement), exemption from social contributions and income tax below 3x the minimum wage in firms under 50 employees (until 31/12/2026), modulation rules, DSN declaration, account 6413 accounting. Practical guide by Cabinet Hayot Expertise Paris.
URSSAF cap EUR 7.32, Labour Code art. R3262-1 conditions, issuer choice (Swile, Pluxee, Edenred), account 6471 bookkeeping, CGI art. 81-19 exemption: the operational guide for rolling out meal vouchers in a Paris-based company in 2026, by Cabinet Hayot Expertise.
Legal right (art. L3242-1), 50% net calculation, advance vs acompte distinction, signed receipt, DSN bloc 60, account 425: what an employer in Paris must know about the French salary advance in 2026 to avoid labour disputes and payroll errors.
Which products can be paid for with a French meal voucher in 2026? Full list, EUR 25 daily cap, EUR 7.32 URSSAF exemption, remote workers and company directors.
DSN, DPAE, BDESE, CSE, ANI health cover, professional interview, mandatory registers: the 2026 panorama of employer HR-payroll obligations for French SMEs.
France's CPF individual training account funds many AI courses but not all. Here is how to verify eligibility, spot fraudulent offers, and choose the right programme for your professional profile.
In 2026, intéressement remains the most tax-efficient employee profit-sharing scheme for French SMEs: a 0% social levy for companies under 50 staff, an individual cap of €36,045 (three-quarters of the PASS), and immediate corporate tax deductibility. This article covers implementation by unilateral employer decision, calculation formula design, articulation with participation and the PPV bonus — with a worked numerical example for a 30-employee SME.
Procedure, 15-day cooling-off period, minimum severance, 30 % employer contribution, tax treatment and unemployment benefit: everything you need to know about the mutual termination agreement (rupture conventionnelle) of a French permanent employment contract in 2026.
Flat rate 15% or 10%, actual method, 70% rebate for fully electric cars, abolition of TVS and new CO₂ WLTP tax: everything a Paris-based director needs to arbitrate on the company car in 2026.
The MDPH has no list of 30 diseases. The confusion comes from the ALD 30 scheme run by French health insurance. This article explains both mechanisms, what rights each one opens, and how to build a strong MDPH file.
IDCC 1501, minimum pay, part-time work, bonuses and scheduling: the main points to monitor under the fast food collective agreement.
In 2026, hiring a salaried accountant in France costs between €38,000 and €75,000 all-in depending on profile and region. A tight labour market, a structural talent shortage, accelerating ERP adoption and automation have fundamentally changed the recruiting calculus. This Hayot Expertise guide covers accounting profiles, 2026 salary grids, recruitment channels, technical interview questions and the internalisation-versus-outsourcing decision framework.
French ANCV holiday vouchers offer a genuine social contribution exemption for employers with fewer than 50 staff. This guide covers the 2026 ceiling, eligibility conditions, accounting entries, and practical steps to implement the scheme without triggering an URSSAF reassessment.
Paying exempt mileage allowances in 2026: Urssaf conditions, mileage records to keep, combining with a fuel card, and company officers.
Transport, hotel, meals, expense claims and the business vs personal distinction: how to handle business travel expenses correctly in 2026.
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