The Social and Economic Committee (C.S.E.) replaces the elected employee representatives in the company. It merges all the employee representative bodies (I.R.P.), staff representatives (D.P.), works council (C.E.) and health,Read More »Social and Economic Committee (CSE)
A certain number of people who settle in France and do not exercise a professional activity there or exercise an insignificant activity there wonder what will be their social cover.Read More »The cost of social regime in France since the universal health protection (PUMA)
At the end of the year, it is customary in many companies to give gifts to people in business relationships or to employees. We will recapitulate, through this article, theRead More »Gifts in business – Tax and social consequences
This title concerns non-resident persons who wish to employ a private employee for direct services to people activities. These people can join the TPEE to simplify the formalities. I –Read More »Title Private Employer Foreign (Titre Particulier Employeur Etranger – TPEE)
The decree 2019-606 of June 118th 2019 allows employees repatriated in France (which we will call now “impatriés”) to be temporarily exempted from joining basic and complementary French pension plans.Read More »Repatriated employees : exemption from affiliation to French pension schemes
Below you will find the main formalities to be accomplished when hiring an employee in France from the recruitment phase to the establishment of the pay slip at the endRead More »The steps of hiring an employee in France
The sector of direct services to people is expanding, it includes activities related to the assistance of people in their homes. These services concern: Family services, The services of everydayRead More »Direct Services for people and home services
We propose below an agenda for a year by specifying the deadlines for the declaration and payment of various social contributions concerning companies. The operations concerned by the deadlines areRead More »Deadlines for the declarations and payments of the social contributions of companies in France
T.F.E. is an optional service for foreign companies that employ in France and do not have any establishments in that country. This device is only intended to simplify the socialRead More »Foreign Firm Slip / Titres Firmes Étrangères (T.F.E.)
From 2019, the “Prélèvement à la source” (P.A.S.) will be applied to almost all the income of French taxpayers. This concerns people in activity (employees or self-employed) as well asRead More »French Transition to the “Pay-As-You-Earn” Withholding Tax System
There are a large number of different taxes in France. We will briefly introduce the most common. We can classify them into four categories: Inheritance taxes, Income taxes, Local taxes,Read More »Taxes in France
There are different forms of dismissal in France such as dismissal for personal reasons, dismissal for economics reasons or conventional break. In this article we explain the main form ofRead More »Various Forms of Breach of the Work Contract
The French government has just published ordinances in the official journal. This is a vast reform of the labor code that is very difficult to summarize. We will show youRead More »The Macron ordinances: Starting point of the revision of the French Labour Code
In companies, hiring, drafting of employment contracts, pay slips, calculation and declaration of social contributions and all other operations relating to the management of an employee are often complicated. WeRead More »Hiring an Employee in France
Before the adoption of the new labor law, El Khomri, it was impossible for any company in France to deviate from collective agreement or labor law. The main purpose ofRead More »The new “Labour Law” (Loi Travail/Loi El Khomri): The point of view of a French accountant
