Read the article: Intéressement for French SMEs: implementation, formula and tax advantages 2026HR & Payroll
Intéressement for French SMEs: implementation, formula and tax advantages 2026
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 €35,685 (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.
Read the article: Mutual termination of a French CDI 2026: procedure, severance pay and taxationHR & Payroll
Mutual termination of a French CDI 2026: procedure, severance pay and taxation
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.
Read the article: Company Car and Benefit in Kind 2026: Flat Rate, Actual Method and the 1 February 2025 ShiftHR & Payroll
Company Car and Benefit in Kind 2026: Flat Rate, Actual Method and the 1 February 2025 Shift
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.
Read the article: MDPH disability assessment and the ALD 30 list: what you need to knowHR & Payroll
MDPH disability assessment and the ALD 30 list: what you need to know
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.
Read the article: Fast food collective agreement: key 2026 pointsHR & Payroll
Fast food collective agreement: key 2026 points
IDCC 1501, minimum pay, part-time work, bonuses and scheduling: the main points to monitor under the fast food collective agreement.
Read the article: Hiring an In-House Accountant in France in 2026: Profiles, Salaries and the Build-vs-Buy DecisionHR & Payroll
Hiring an In-House Accountant in France in 2026: Profiles, Salaries and the Build-vs-Buy Decision
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.
Read the article: ANCV Holiday Vouchers for Employers in France: 2026 Tax and Accounting GuideHR & Payroll
ANCV Holiday Vouchers for Employers in France: 2026 Tax and Accounting Guide
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.
Read the article: Mileage allowances 2026: official scale, calculation and taxationHR & Payroll
Mileage allowances 2026: official scale, calculation and taxation
Complete IK 2026 scale (cars, motorcycles, mopeds), calculation by tax power, 20% increase for electric vehicles, deductibility CGI art. 83.
Read the article: Business travel: managing expenses, evidence and payroll treatment correctlyHR & Payroll
Business travel: managing expenses, evidence and payroll treatment correctly
Transport, hotel, meals, expense claims and the business vs personal distinction: how to handle business travel expenses correctly in 2026.
Read the article: French collective agreements 2026: definition, IDCC and employer obligationsHR & Payroll
French collective agreements 2026: definition, IDCC and employer obligations
How to find the right collective agreement (IDCC), understand the hierarchy of norms, comply with posting obligations and apply branch minimum pay scales.
Read the article: Holiday vouchers: advantages and disadvantagesHR & Payroll
Holiday vouchers: advantages and disadvantages
Social interest, exemption framework, cost and management constraints: how to evaluate holiday vouchers in 2026.
Read the article: Culture vouchers: how to use them without confusion?HR & Payroll
Culture vouchers: how to use them without confusion?
Culture vouchers, CSE, social and cultural activities, social treatment: what you need to understand in 2026 before distributing them.
Read the article: Working from home in France 2026: legal framework, telework rules and employer obligationsHR & Payroll
Working from home in France 2026: legal framework, telework rules and employer obligations
Telework, collective agreements, URSSAF 2026 expense allowances, employee rights and employer duties under French labour law: the complete compliance guide for remote work.
Read the article: Macron Bonus 2026: PPV Ceilings, Exemptions and What Employers Must KnowHR & Payroll
Macron Bonus 2026: PPV Ceilings, Exemptions and What Employers Must Know
In 2026, the "Macron bonus" has no independent legal standing in France. The applicable scheme is the prime de partage de la valeur (PPV), made permanent by the law of 16 August 2022. Ceilings of €3,000 or €6,000, exemptions conditional on headcount and salary level, payment formalities, interaction with profit-sharing: here is what every employer must check before making a decision.
Read the article: Social net amount 2026: understanding the lineHR & Payroll
Social net amount 2026: understanding the line
Social net amount 2026: definition, difference from net pay and taxable net, and why it matters for CAF/MSA déclarations.