220 articles in this category
Telework, collective agreements, URSSAF 2026 expense allowances, employee rights and employer duties under French labour law: the complete compliance guide for remote work.
When a business or a going concern is sold, Article L1224-1 automatically transfers ongoing employment contracts. Conditions, length-of-service carryover, the fate of collective agreements and the buyer's payroll obligations.
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.
Agirc-Arrco rates by bracket, the 127 % call rate, the CEG and the CET: what each payslip line covers, how points are earned, and how to secure your payroll and DSN setup.
Social net amount 2026: definition, difference from net pay and taxable net, and why it matters for CAF/MSA déclarations.
Paying an employee an exceptional bonus without creating a company practice or breaching equal treatment: objective criteria, written formalisation and the social and tax treatment.
Is the number on the pay slip mandatory in 2026? Clear answer, legal notices and good employer practices.
Unpaid leave has no general statutory framework in France: it rests on a mutual agreement between employer and employee. Contract suspension, no paid-leave accrual, impact on social protection and payroll management at departure and return, here is how to secure it.
2026 salaries in auditing, consulting and accounting: trends, ranges, market tensions and rémunération factors.
Recording working time is an employer obligation in France (art. L3171-2 of the Labour Code). A time clock is never mandatory, but without a reliable system the litigation risk falls on the company. Our reading of the obligations, the shared burden of proof and how to choose a GDPR-compliant device.
Paid leave in France in 2026: accrual, pay calculation, working days vs business days, sick leave and employer pitfalls.
Collective mutual termination relies on a negotiated agreement, validated by the DREETS, with no dismissal. Process, content and points to watch.
DSN maternity paternity and daily benefits (IJSS): 5-day signal, leave durations, waiting period, subrogation and payroll. The 2026 employer guide.
2026 restaurant vouchers: exemption ceiling, use until the end of 2026, teleworking and good employer practices.
Model restaurant ticket clause in the employment contract: example, precautions and risk of contractualization.
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