190 articles in this category
Discretionary or contractual bonus, profit-sharing, employee savings plan, deferred bonus, clawback: 2026 overview of variable compensation tools for C-level executives in French SMEs, with cash flow trade-offs and legal risks.
French Law No. 2023-1107 of 29 November 2023 imposes a value-sharing obligation on companies with 11 to 49 employees whose net taxable profit reaches 1% of revenue for three consecutive years. Profit-sharing, PPV bonus, voluntary participation or savings plan contribution: what applies, when and how.
2026 threshold, admissible events, role of the CSE, payroll processing and frequent errors: a complete guide to offering without weakening your social charges.
Tips in French restaurants: exemption scheme, card tips, included service charge, bookkeeping and payroll — what every restaurant operator in France needs to know in 2026.
Verified 2026 guide to French employer unemployment contributions: 4.00% since May 2025, ceiling 4 x PMSS (16,020 euros/month), AGS at 0.25%, bonus-malus revised to 6 sectors (floor 2.95%, ceiling 5.00% from March 2026). Includes worked example.
Complete guide to employer obligations when hiring in France 2026: DPAE pre-employment declaration, contract types (CDI, CDD, apprenticeship), mandatory clauses, DSN monthly filing and personnel register.
Complete guide to 2026 URSSAF contribution rates for self-employed workers (TNS) in France: sickness, retirement, disability, CSG-CRDS. Calculation method, filing and optimization strategies.
A forfait-jours arrangement can be useful, but only if the collective basis, the individual agreement and the actual workload monitoring all hold up in practice.
IDCC 787, classification, salary scale, leave and employee rights: everything about the collective agreement of accounting firms in 2026.
The financial controller secures budgets, analyses, closings and reporting. Here is the true scope of the position in 2026.
The management controller monitors deviations, feeds the dashboards and transforms the data into performance management.
International recruitment firm fees: intra-EU VAT, reverse charge, account 6228 accounting treatment, the V.I.E alternative and international payroll — three concrete questions answered before the first invoice arrives.
Becoming RAF requires combining finance, accounting, treasury, management and cross-functional coordination. Here is the reality of the position.
The CESU (the French Universal Service Employment voucher) covers two entirely different mechanisms: the CESU déclaratif (declarative scheme) simplifies home employment for individuals, while the CESU préfinancé (pre-financed voucher) is a benefit-in-kind tool funded by employers or works councils. Understand the 2026 thresholds, tax credit rules, contribution exemptions, and the practical tradeoffs before you choose.
Staff secondment in France is strictly governed by articles L8241-1 and L8241-2 of the French Labour Code. Here is what companies need to know to avoid unlawful labour lending and its criminal penalties.
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