HR & Payroll
Work-study salary: calculating an apprentice's payroll
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.
Samuel HAYOT30 Sep 2025
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225 articles in this category
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.
A poorly drafted objectives clause can force an employer to pay the full variable bonus. Realistic, communicated objectives written in French: the 2026 rules to secure performance-based pay.
An internal control process to make your monthly DSN reliable before filing: payroll reconciliation, the net-entreprises dashboard, reading CRM returns and correcting via cancel-and-replace or the next DSN.
13th month and annual bonuses: how to calculate the amount, handle pro rata for arrivals and departures, and secure social and tax treatment in payroll.
Sustainable mobility allowance: 2026 exemption caps (EUR 600 and EUR 900), setup by agreement or unilateral decision, supporting documents and combinations explained.
Payroll audit before a URSSAF inspection: how the procedure unfolds, what gets checked and a self-audit checklist to secure your SME's compliance.
Marriage, birth, bereavement: the 2026 statutory and collective-agreement durations of family event leave in France, how to process them in payroll and how they interact with your branch agreement.
Legal cases, request deadlines, supporting documents and taxation of early release of profit-sharing and the PEE: a practical guide for SMEs and employees.
A step-by-step method to build a reliable payroll budget and track variances: headcount effect, price effect, structure effect, drift and carry-over.
Outsource your SME payroll without breakage: process, firm vs software choice, a clean switch and data migration, watch points and employer liability.
What a hybrid team really costs in 2026: exempt flat-rate remote-work allowance, expense coverage, meal vouchers, CFE and commercial lease, seen by the French chartered accountant.
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