HR & Payroll
Foreign worker payroll: contributions and compliance
Foreign worker payroll: territoriality, A1 certificate, posting, bilateral agreements and employer obligations. The firm's compliance guide.
Samuel HAYOT07 Oct 2025
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220 articles in this category
Foreign worker payroll: territoriality, A1 certificate, posting, bilateral agreements and employer obligations. The firm's compliance guide.
How to calculate the minimum mutual termination indemnity in France, and how tax, exemptions and the 30% employer charge work in 2026.
Wrong coefficient, missing overtime, mis-applied SMIC: here is how to check the general degressive reduction (RGDU) calculation and adjust it through the DSN without triggering an URSSAF reassessment.
How to calculate the end-of-contract indemnity for a French fixed-term contract in 2026: the 10% base, the reduced 6% rate, the cases where it is not due and its payroll treatment, without calculation errors or audit risk.
Liberal professions and TNS: 2026 acquisition cap, social and tax exemptions excluding CSG/CRDS, employee rules, and common pitfalls for French practice owners.
Liberal dentist: compensation, deadlines, CARCDSF, Health Insurance and practical effects on the practice in 2026.
Gender equality index below 85 or 75 points: how to build a costed catch-up plan, publish progression objectives and corrective measures, and avoid the penalty of up to 1% of payroll.
What does an accountant charge for payroll in 2026? Pricing by file type, mandatory payslip items, DSN filing and the net social amount: what a French chartered accountancy firm actually does each month and how to compare proposals intelligently.
Social contribution base, T1/T2 brackets, the social security ceiling and CSG-CRDS: the real mechanics of French payroll in 2026, explained by a chartered accountant, with the reconciliation traps to avoid.
French SME profit sharing (intéressement/participation) in 2026: new obligations under the 2023 Value Sharing Act, tax exemptions, simplified agreements for companies under 50 employees.
Pay set as a percentage of the SMIC, employee exemption up to 50% of the SMIC, a EUR 5,000 hiring aid: how to run apprentice payroll in 2026.
Flat rate or actual value, meals at 5.50 EUR in 2026, bracketed housing scale: the method to value and process benefits in kind in payroll without errors.
Co-funding, the 50-60% bracket, the EUR 7.32 exempt cap in 2026 and the optimal face value: the employer's guide to setting up meal vouchers.
Payroll mass, absenteeism, turnover, labour cost: which HR metrics an SME should track, how to compute them and how to turn them into management decisions.
How to calculate a final settlement item by item, issue the signed receipt and understand the six-month window to contest it. A practical reference for business owners as employers.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.