Budget Update 2023: France

Budget Update 2023: France

  • Country

    France

  • learning hour's

    1

  • Material Year

    2023

 

Who is this course for?

This course is aimed at those Payroll & HR Professionals who are processing or managing Vendors who process Payrolls in France and need to have an understanding of the legislative changes and updates for 2023. 

Course Trainers

  • Olivier

    Senior Consultant

    20 years’ payroll project and payroll management experience. Managed payroll and HR global operations across regions including the UK, Europe, Africa, Asia, Pacific & Middle East. Experienced in Strategic Change, Operational Change, HR/Payroll function/department design, establishment & operation. Policies/processes/procedural reviews & redesign. HR & Payroll compliance, audit, governance reviews including HMRC. Global budget builds & monitoring up to c£10m. Payroll Operations, Outsourcing, off shoring, workforce transformation, organisational design & effectiveness programmes. Location & people strategies. Corporate and Green site development.

What will be covered?

Labour Market Act

  • Unemployment insurance:
  • New rules & Bonus / Malus
  • Contracts:
  • Refusal of a permanent contract
  • New specific contract

New payroll settings

  • The social security ceiling (PMSS)
  • The gross hourly SMIC
  • Neutral rate
  • Benefits in kind and professional expenses

HR measures - Finance and Social Security Financing Act

  • "Work stoppage" section
  • Withholding tax rates
  • Contributions:

- Collection of supplementary pensions
- Lump-sum deduction & exemptions
- Social declarations & URSSAF controls

Value-sharing bonus (ex-Exceptional Purchasing Power Bonus)

Towards a social net displayed on the payslip

  • Social net amount a common reference for all employees
  • Gross elements & contributions to be considered?
  • Garnishments & profit-sharing?

 

Pension reform project

  • Retirement ages & length of contributions