HR & Payroll
Focus on the financial controller
The financial controller secures budgets, analyses, closings and reporting. Here is the true scope of the position in 2026.
Samuel HAYOT13 Jan 2026
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225 articles in this category
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.
BTP card, provisional proof, employers concerned and sanctions: the essentials to know to be compliant in 2026.
Complete guide to electric company car benefit in kind in France 2026: calculation methods, the 70% allowance for vehicles provided from 1 February 2025, charging cost treatment, VAT rules and Urssaf audit risk for HR managers and CFOs.
The DSN (Déclaration Sociale Nominative) is mandatory for all French employers since 2017. Deadline on the 5th or the 15th of the following month depending on headcount: 2026 calendar, obligations, penalties and corrections.
Meals, travel, teleworking, reimbursements and flat-rate allowances: how to deal with professional expenses in 2026.
EUR 1,800 gross does not convert to one single net amount in every case. The context still matters in 2026.
French employers are legally required to cover at least 50% of employees' public transport passes. In 2026, the tax-exempt ceiling extends to 75%, and the sustainable mobility package (FMD) allows up to 600 EUR per year in additional exempt allowances. Getting the payroll treatment wrong creates real URSSAF audit exposure.
Holiday vouchers for employers without a CSE in 2026: URSSAF exemption, €560 annual cap, funding rate (50%/80%) and payroll treatment.
Who pays, how much and for how long? IJSS, waiting period, 2025 cap reform, ETT/user company/CPAM roles, 48h declaration and end-of-mission indemnity: the complete guide to sick leave for temporary workers in France in 2026.
Work clothes, supporting documents, package or actual: here is how to deal with laundry costs in 2026 without compromising payroll or exposing yourself to a URSSAF audit.
Our articles provide general guidance. For your specific case, describe your situation and Samuel HAYOT will reply in writing.