177 articles in this category
Since 1 July 2025, wage garnishment has been transferred from the courts to judicial commissioners (law no. 2023-1059). Learn the 2026 scale of attachable portions, the thresholds by monthly bracket, the untouchable minimum equal to welfare support (651.69 EUR) and the employer's duties as garnishee.
When a permanent or fixed-term contract ends, the employer must provide several key documents: the final settlement certificate, the work certificate, the France Travail attestation, the final payslip and the portability notice. An omission or delay can expose the employer to damages.
2026 employer contribution rates: health insurance 13%, family allowances 5.25%, capped pension 8.55%, uncapped 2.11%, work accidents 2.08% on average, supplementary pension 4.72% to 12.95%. Reference table, thresholds and 2026 watch points to prevent payroll errors.
Charter or collective agreement, exempt flat-rate allowance, expense coverage and the work-accident presumption: formalising remote work while securing every employer duty.
Reading the unfair-dismissal compensation scale to price the exposure, set a provision and weigh a settlement: floor, cap, exclusion cases and a calculation method.
Signed after termination, built on real mutual concessions: the settlement agreement ends the labour-court risk. Validity conditions, the social and tax regime of the indemnity, and drafting traps.
Genuine grounds, order of dismissals, prior redeployment and the professional securisation contract: the procedure for an individual economic dismissal in an SME, outside a job-protection plan.
A contract change or a mere change in working conditions? The distinction decides everything: consent required on one side, managerial authority on the other. Method and handling refusals.
Four cumulative conditions, a mandatory and non-trivial financial compensation owed even after gross misconduct: here is how to draft and waive an enforceable non-compete clause in 2026.
For a small business, should you run payroll in-house on software or delegate it to an accounting firm? Selection criteria, market overview, total cost and the switchover threshold by headcount. A 2026 decision aid.
A checklist for reviewing payslips and the DSN before validation: ceilings, rates, exemptions, net social amount, consistency of cumulative figures. A method to limit the risk of a URSSAF adjustment before the monthly close.
How to issue event-based DSN reports without error (sick leave, early return, end-of-contract FCTU), meet the five-working-day deadline and secure the employee's rights to daily allowances and unemployment benefit.
When an internship allowance becomes mandatory in France in 2026, how to calculate it (EUR 4.50 per hour of actual presence), which contribution exemption applies and how to record it correctly in payroll. Method and worked examples.
The statutory employment obligation for disabled workers (OETH) at 6%, the 2026 AGEFIPH contribution calculation, eligible beneficiaries (RQTH, AAH, invalidity pension) and concrete hiring and workplace-adjustment aids.
Design a legally sound variable pay plan: achievable objectives communicated at the start of the year, a documented contract clause, commissions integrated into payroll and paid-leave accrual.
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