225 articles in this category
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.
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.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.