The PPV “Prime de Partage de la Valeur” (Value Sharing Bonus) and the PER “Plan Epargne Retraite” (Retirement Savings Plan) are two employee savings schemes designed to link employees toRead More »Value sharing bonus and Retirement savings plan: Two ways to reduce tax results
The employee acquires paid holidays during sick leave, work-related accident, etc. The French Supreme Court (Court de Cassation) has decided, on September 13th, 2023, to bring itself into line with European LawRead More »Change in case law on paid leave
Until recently, many employees who were unable to obtain a conventional termination with their employers and who wanted to leave their company without being deprived of their unemployment rights, abandonedRead More »When an unjustified employee absence can be considered a resignation
Agreement between EU, EEA states & Switzerland defining the applicable social legislation Following the increased use of remote working caused by the Covid-19 pandemic, provisional measures concerning the determination ofRead More »Cross-border Remote Working
Article updated on 06/10/2023 The payslip is, for many people, difficult to interpret. The issue is even more important for business leaders who do not speak French. The payslip isRead More »Description and English translation of the French payslip
When a company’s activity grows or whether it faces an exceptional increase of orders, two possibilities exist: Hiring new employees Calling in a subcontractor In both cases, the work willRead More »Should you hire an employee or a subcontractor?
Article updated on 15/09/2023 Every owner, whether they are residents or not, of a professional or residential building in France, currently receive a notice of “Taxe foncière”. Similarly, people whoRead More »Property tax “Taxe foncière” and Housing tax “Taxe d’habitation”
All entrepreneurs, managers, or start-ups want to improve the performance of their businesses by implementing performance indicators, or maybe just to get an overview of their activity at a timeRead More »Chartered Accountant and Business Management Tools
Augefi 2023: An audit and accounting firm with human know-how for VSEs and SMEs July 4th, 2023 Sébastien Giordano, director of Augefi, discusses for FinMag the keys to the successRead More »Augefi (the group to which FBA belongs) interviewed by FinMag.fr
The General Data Protection Regulation (GDPR) came into force on May 25th, 2018, to better regulate and strengthen data processing. This law sets new standards on the processing of personalRead More »The General Data Protection Regulation (GDPR) and the French social law
What are the rights and obligations of an employer and an employee during sick leave in France? When an employee goes on sick leave, the employer is subject to severalRead More »Sick leave in France
A company’s accounts must be accurate in order for the tax advantage to be accepted by the tax authorities. In terms of company law, art. L. 123-14 of the CommercialRead More »Supporting documents for accounting in France
This information concerns all employers paying an apprenticeship tax and who wish to distribute their balance to a specific school or training center authorized to receive it (exception made forRead More »SOLTéA – The new online platform dedicated to the French apprenticeship tax
The construction and public works (also known in France as BTP) sector is very much present in social law. Indeed, the BTP collective agreement is one of the five mostRead More »The specificities of the building and public works sector in regard to social law
The tables hereafter shown in this document compare the main legal structures mainly used in France, available to entrepreneurs. We have included in this table several commercial-type enterprises as wellRead More »Comparative table of companies’ legal structures under French law
