220 articles in this category
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.
Organise the monthly collection of variable elements (overtime, absences, bonuses, advances): transmission calendar, single file, controls before and after the payslip, and corrective DSN.
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 under the pay grid in force since 1 May 2026.
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.
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.
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.
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