190 articles in this category
The two CSE budgets (operating AEP and social/cultural activities ASC): strict ring-fencing rules, 10% maximum transfers since the 2018 reform, URSSAF audit, EUR 200 per beneficiary gift cap in 2026, 11 recognised URSSAF events.
CSE accounts approval 2026: annual accounting calendar, management and financial activity report (L2315-69), approval plenary meeting, employee communication (L2315-71), model agenda and minutes.
BDESE 2026: 9 mandatory themes, ESG indicators, content by headcount (<300 vs >=300 employees), free expertise audit methodology (L2315-81), legal lever to suspend the consultation deadline. Complete guide.
Why outsource 100% of CSE bookkeeping rather than have the treasurer re-key entries? Classic model vs A-Z model, delegation time savings, regulatory framework, and 2026 fees explained.
France's Plan d'Épargne Avenir Climat (PEAC) in 2026: how it works, taxation, interaction with PEE and PER, and what employers and works councils (CSE) can do with it for employees with children.
France employer guide 2026: PEREC vs mandatory PER-OB, employer top-up capped at €7,689.60 (16% PASS), 0% social charge for SMEs under 50 employees, and PERCO migration with no immediate tax cost.
Versement mobilite 2026: 11-employee threshold (5 consecutive years), 3.20% Paris inner ring rate, remote work and contractual workplace rule, VMRR regional levy, step-by-step calculation and sustainable mobility allowance.
Combined employment-retirement in France 2026: full versus capped overlap conditions, new second-pillar pension rights created by Law no. 2023-270 of 14 April 2023, TNS and assimilated-employee contributions for the active-retiree director, SASU dividend structuring, a worked example and a real-file case study from the cabinet.
France's 2026 reform of self-employed social contributions: new single base with 26 % allowance, reinforced pension share, URSSAF settlements and impact on the salary/dividend trade-off for company directors.
French Plan de Sauvegarde de l'Emploi (PSE / mass redundancy plan): 6 missions of the CSE chartered accountant, 6-step legal calendar, 2026 fee ranges (25 to 150 k EUR HT), and a real case study where 44% of threatened jobs were preserved.
Mandatory statutory expertise or optional free expertise? Side-by-side comparison of the two CSE expert audit regimes: financing, scope, deadlines, procedure, fees. 2026 decision guide for elected members.
Lucca, PayFit or Silae in 2026: real pricing, DSN filing, French collective agreements, hybrid reverse payroll model and accountant control for SMEs.
A complete 2026 guide for French employers: A1 form, framework agreement, tax residence (article 4 B CGI), bilateral treaties, payroll and permanent establishment risk.
A practical 2026 matrix for employers sending, hiring or relocating staff between France and other countries, with payroll, tax and social security guidance.
A practical 2026 guide for founders, CFOs and HR teams choosing between French BSPCE, free shares (AGA), stock options and management packages.
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