Payroll

VARIABLE REMUNERATION: Employers must prove that the targets are achievable.

[credit image Ricarda Mölck de Pixabay] In a recent decision of the French High Court “Cour of Cassation” on 15 November 2023, employers were reminded of the need to demonstrate the achievability of the targets set for each financial year when paying the variable part of an employee’s salary. In this case, the employee received, in addition […]

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The new maximum probationary period durations

[Credit image vectorjuice from Freepik] Since September 9th, 2023, collective bargaining agreements (CBA) providing a longer duration than the legal maximum probationary period durations no longer apply. As of this date, the maximum probationary period durations applicable to employees hired under an indefinite-term contract are as follow: Employee’s professional category Maximum duration of the initial

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What precautions should be taken when you want to change your employees’ salaries?

[Credit image pch.vector from Freepik] When it comes to changing an employee’s salary (including an increase), French regulations require the employee’s prior consent, which means the signing of an amendment to the employment contract between the employer and the employee. In a ruling dated June 21st, 2023, the French Supreme Court reminded us of the

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Obligations surrounding the opening of a new work site

[Credit image storyset from Freepik] When a company opens a new worksite (office, store, shop, restaurant etc.), it is mandatory to register this new establishment with the French Trade Registry (“Registre du Commerce et des Sociétés”). Each new establishment, once registered, will be given a new SIRET number (company’s establishment identification number). It is only

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Paid leave: French law aligning with EU law

[Credit Image from Freepik] In three rulings pronounced on September 13th 2023  the “French High Court” aligned its position on paid leave with EU  law. With these rulings,  it called into question the provisions of the Labor Code that exclude or limit the accrual of paid leave for employees on sick leave and also developed

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The Value-Sharing Bonus

Since 2019, companies have been allowed, under certain conditions, to exceptionally pay a bonus to their employees to help face the decrease in purchasing power: the so-called “PEPA” (i.e.: exceptional bonus for purchasing power), also known as the MACRON bonus. This bonus was exceptionally renewed in 2020 and 2021, with small changes and was subject

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Clarified payslip and the electronic option

From January 1st 2017, companies are able to remit electronic payslips providing that employees are informed of their right to refuse and that they do not exercise that right. From January 1st 2018, companies with a headcount of less than 300 Employees will be required to provide a simplified payslip. In fact, the new payslip

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