Therapeutic Part-Time via DSN declaration
From February 2023 the salary loss related to a therapeutic part-time can be declared via the DSN
CBA Real Estate: Mandatory Bonus
The CBA for real estate agents and property managers provides for 3 mandatory bonus payments: a seniority bonus, a 13th month salary and a job anniversary bonus
New Payslip Template as of July 2023
The French payslip is a complex document that constantly evolves. As of 1 July 2023 some information will be added, some will be deleted, and some will be restructured.
CBA notaries: 13th month pay
An insight into the mandatory 13th month salary based on the CBA notaries:
entitled employees, calculation of the 13th month pay, due date
Seniority Bonus: Import-Export Industry
Mandatory bonus of 2 % to 20 % for certain staff with two years of service
Bonus payments in the food industry
Non-executive employees with a certain seniority are entitled to bonus payments
State Aid Apprentices & Trainees 2023
New state aid available for companies hiring an apprentice or trainee in 2023 – up to € 6000 for the first year
Company Bicycles in France
URSSAF re-confirmed that provision of company bicycles for private use is not to be considered a taxable benefit in kind.
Electric car benefit in kind
Preferential scheme renewed until 31/12/2024 – a 50% abatement up to € 1800 per year
Headcount threshold 11 employees
Employer obligations CSE & impacts on social contributions