190 articles in this category
Organise the monthly collection of variable elements (overtime, absences, bonuses, advances): transmission calendar, single file, controls before and after the payslip, and corrective DSN.
Identify your French collective agreement by its IDCC code, check its scope, apply minimum wages and classifications, and state it on the payslip. Step-by-step method and concrete payroll impact for 2026.
Checklist for setting up a Silae file: company and identifiers, collective agreement, retirement and insurance funds, employee profiles, rules and first-payslip controls before the DSN.
From employer registration to the first payslip: prior declaration, contract, collective agreement, software-or-firm decision, configuration and monthly social declaration. The full payroll journey for a small business hiring for the first time in 2026.
Information and prevention visit (IPV), legal timelines, enhanced monitoring, return-to-work visit: complete 2026 guide to mandatory occupational medical visits.
Comprehensive guide to part-time employment contracts in France 2026: mandatory contract provisions, minimum 24-hour weekly requirement, supplementary hours limits and premiums, amendments, notice periods, and requalification to full-time status.
Employee register requirements, mandatory information by contract type, digital and paper formats, 5-year retention, and sanctions for non-compliance.
Working hours, collective agreement, sexual harassment, gender pay equality, labour inspectorate contact details: what postings are legally required in France in 2026? Which staff thresholds apply? What are the financial penalties for non-compliance?
Deel or Remote to hire an employee abroad without a subsidiary: how an Employer of Record works, costs, country coverage, compliance and permanent-establishment risk.
IDCC 1090, job classification grid, IRP AUTO mandatory insurance, overtime rules and URSSAF audit risks: what every garage and dealership must know to stay compliant in 2026.
France's annual social security ceiling (PASS) is set at 48,060 € for 2026 — 4,005 € per month — a 2% rise from 2025. This single reference figure drives social contributions, PER and Madelin deduction limits, Agirc-Arrco pension bands, severance exemption thresholds, and much more. Here is every practical consequence for directors, self-employed professionals, and HR teams.
From 1 January 2026, France's LFSS reform abolished the sickness and family allowance salary-band reliefs and merged them with the Fillon reduction into a single degressive employer relief (RGDU) running up to 3× the SMIC. Maximum coefficient: 0.3981 for employers with fewer than 50 employees. Here is what changes concretely for your payroll.
The CSE can distribute the full ANCV range (Chèque-Vacances, Connect, Coupon Sport) via its ASC budget with a total, uncapped URSSAF exemption. 2026 eligibility reform explained.
Statutory auditor (CAC) for the CSE: mandatory appointment thresholds (EUR 3.1M of resources or 2 of 3 thresholds), appointment procedure (majority titular vote, 6-year term), articulation with the chartered accountant, ethical incompatibilities, 2026 fees.
The 3 mandatory annual CSE consultations (strategic orientations, economic and financial situation, social policy): legal framework L2312-17, expert audit methodology, calendar, employer funding, majority agreement to adapt periodicity.
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