190 articles in this category
A 7-step method for building a coherent, legally sound salary structure in France: job classification, internal equity analysis, market benchmarking, SMIC and collective-agreement minima, gender pay-gap compliance (Rixain Law 2022), EU pay-transparency readiness (Directive 2023/970), and annual update discipline. A practical framework for any SME that takes governance seriously.
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% Tranche A contribution entirely at employer's expense. 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.
Complete guide to the presumption of resignation procedure in case of job abandonment: formal notice, 15-day minimum deadline, legitimate reasons, employee rights, and employment tribunal remedies.
Collaborating, employed or partner spouse: compare social protection, pension rights, contribution cost and liability. Mandatory declaration and the 5-year limit explained.
A salary overpayment can be recovered, but not freely: deductions are bounded by the attachable wage portion. Full procedure, 3-year limitation, corrective payslip and DSN — 2026 employer guide.
The role of the employer collecting withholding tax: personalised rate sent by the tax authority or standard rate, taxable base, remittance via the DSN and errors to avoid in 2026.
When to hire a payroll manager rather than outsource? A method to compute the full cost per payslip, decision criteria (volume, complexity, risk) and the switching point by headcount.
From pre-payroll to salary payment and monthly DSN filing: a standard D-10 to D+5 calendar, employer control points at each stage, special cases and a full back-planning guide for 2026.
Our articles provide general guidance. A discovery meeting with Samuel HAYOT allows us to analyse your specific case.