Overview of Payroll in France 2018
The deduction of income tax through the French payroll began since 1st January 2019. There are still many other compliance issues for employers. Collective bargaining agreements are very important in France and these will specify many of the rates of pay to be used. Employers are also liable for a range of payroll taxes and levies, making employer costs very high compared to other countries.
Having attended this course delegates will have confidence that they understand the fundamentals of payroll processing in France, are clear about employer obligations, know what they need to do on both a periodic and annual basis, can answer employee queries and check payslips.
Even if payrolls are outsourced it is still the employers responsibility to ensure all obligations are met and that tax and social security are correctly processed. This course not only gives you the information you need to be compliant but also ensures you know exactly what information should be given to a payroll provider and the various tasks they should be completing on your behalf.
* Glossary of terms and acronyms used in payroll
* A brief overview of France and its business culture
* Employment law (including collective bargaining agreements and union involvement, hiring process, types of employment contract, probationary period, working time and overtime, minimum salary and minimum wage, SMIC)
* Payroll administrative requirements (including registration of starters, leavers including mutual consent, layoffs and severance payments)
* Gross pay elements including base salary,
* Bonuses – seniority, assiduity, constraint, results and 13th month
* Social security and unemployment contributions (including CSG, CRDS, URSSSAF, POLE EMPLOI, AGS, CEG, CET)
* Payroll taxes, contributions and levies (including wage tax, apprenticeship, training)
* How to process leave payments (including sick and IJSS, annual holiday entitlement, maternity and parental, etc.)
* Family welfare tax – FNAL + Construction Levies + Mobility Tax
* Supplementary pension AGIRC - ARRCO (Retirement)
* Provident Scheme cover / Preventative Healthcare
* Business expenses and benefits in kind (including control and calculation, company cars)
* Profit sharing and share plans
* Statutory reporting requirements (including DNS – annual headcount)
* Understanding the French payslip
* Withholding Tax
* Changes for PAYE from 2020
Other means of training