225 articles in this category
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 (two of three: 50 staff, EUR 3.1M of resources, EUR 1.55M balance sheet), 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.
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: 10 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.
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.
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.
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.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.