225 articles in this category
How to find the right collective agreement (IDCC), understand the hierarchy of norms, comply with posting obligations and apply branch minimum pay scales.
Mandatory annual negotiations in SMEs: who is concerned once a union delegate is appointed, compulsory topics (pay, equality, working conditions), the default yearly schedule, the duty to negotiate in good faith and the disagreement minutes.
Social interest, exemption framework, cost and management constraints: how to evaluate holiday vouchers in 2026.
Culture vouchers, CSE, social and cultural activities, social treatment: what you need to understand in 2026 before distributing them.
How to conclude a company agreement without a union delegate: a two-thirds referendum, mandated or non-mandated CSE members, or a mandated employee. The routes by headcount, the majority conditions and filing on TeleAccords, explained by our firm.
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.
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