HR & Payroll
Paid leave in France: calculation and rules 2026
Paid leave in France in 2026: accrual, pay calculation, working days vs business days, sick leave and employer pitfalls.
Samuel HAYOT09 Oct 2025
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225 articles in this category
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.
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.
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