225 articles in this category
Accounting profitability and cash-flow capacity are different. Yes, you can hire before becoming profitable if your cash position allows it and the role generates a return. Here's how to decide safely.
Two alternance regimes, two eligible populations, two funding models: 2026 comparison guide to help you choose based on candidate profile, available grants, and true employer cost.
Beyond salary: employee retention levers (sense of purpose, career development, social benefits, QVCT), profit-sharing obligation, employee savings plans and how to prioritize them in SMEs to cut turnover.
Complete new employee onboarding checklist (D-7 to D+90): pre-hiring notice (DPAE), employment contract, hiring administration, welcome phase, integration training, evaluation. Reduce early turnover with a structured onboarding journey.
How to design a referral bonus programme (amount, conditions, payment), its social-security and tax treatment, and why it reduces recruitment costs and accelerates hiring.
Setting up a company savings plan (PEE) in SME/TPE: internal rules, matching cap (8% PASS 2026 = 3,844.80 €), 0% social tax for firms under 50 employees, income tax exemption, 5-year lock-in. Tax benefits and practical guide.
Decision matrix for 2026 employee benefits: real employer cost, social security exemptions, recruitment attractiveness. Health insurance 50%, meal vouchers 7.32€, mobility grants 600€, CESU 2,591€, profit-sharing prime 3,000-6,000€. Optimize your social package.
Building a credible employer brand without a large budget: qualitative differentiators (EVP, culture, employee testimonials), online presence (LinkedIn, Glassdoor), transparent recruitment process, and better-qualified candidates. Accessible strategy for small and medium-sized businesses.
The net cost of hiring an apprentice in 2026: wage grid by age, hiring aid up to €5,000 (€6,000 if disability), payroll deductions (50% SMIC), OPCO training financing and DSN reporting. Calculations and real-world examples.
Statutory overtime rates (25% and 50%), annual contingent of 220 hours, employee and employer exemptions, compensatory rest (RCR), employer flat-rate deductions. Calculations and edge cases.
Since 1947, every company employing managers must cover them with collective provident insurance. Mandatory 1.50% Bracket 1 (former Tranche A) contribution entirely at the employer's expense, with no equivalent for non-managers, whose provident cover depends on the industry agreement. Penalty for uninsured death: 3 × PASS 2026 = €144,180. Verify your coverage immediately.
Collective supplementary health coverage obligation since 2016: ANI minimum basket (100% consultations, full hospitalisation, dental 125%, optical flat rate), 50% employer financing, CDD/part-time exemptions, unilateral decision (DUE)/collective agreement/referendum, social and tax treatment.
Lawful grounds for a fixed-term contract, maximum duration and renewals, the 10% end-of-contract premium, the waiting period and the mistakes that trigger reclassification into a permanent contract.
Maximum durations by category, renewal conditions since the DDADUE law, notice periods and termination without reclassification risk: the 2026 employer guide.
Subrogation, statutory and contractual salary maintenance, Social Security daily indemnities, waiting periods and the 2026 cap: the full mechanism, with a worked example.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.