Overview of Payroll in France - Combined

Overview of Payroll in France - Combined

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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.

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 and legal requirements involved.

What will you achieve?

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.

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?

Tax including:

  • Understand the French taxation system.
  • Power purchase exceptional premium - exemption from income tax
  • Benefits in kind and business expenses.

Social Insurance:

  • Health
  • maternity
  • paternity
  • disability and death insurance.
  • Occupational accident and illness insurance.
  • Government pension contributions.
  • Family allowances.
  • Unemployment benefits.
  • Review all the social security system changes in 2023 and impact on your payroll
  • New parameters to configure your payroll. The social security ceiling in 2023.
  • Understand the retirement benefits of employees insured under the French General Social Security System comprised (basic pension
  • supplementary pension).
  • Focus on the new retirement framework with the employee and employer main impacts
  • Unemployment insurance reform
  • impact on the information to pass at “Pole Emploi”.
  • Payroll Administration:

  • How to calculate the withholding income tax rate and amount - Presentation of the income tax calculator.
  • Payslip translation
  • Payslip presentation and layout
  • Gross calculations
  • social security scheme
  • Gross to Net
  • What is deducted
  • how are the contributions calculated? Main parameter changes in 2023
  • Fiscal and social reintegrations.
  • Sickness process review end to end
  • sickness calculation for waiting days (“Carence”).
  • Provident scheme specificities.
  • 1/10th Calculation.
  • PACTE Law
  • profit-sharing agreement.
  • Summary
    Collective bargaining agreements dictate many of France’s pay rates and employer liability for payroll taxes and levies make employer costs comparatively high. Our two-day course in French payroll fundamentals will make delegates clear about employer obligations and able to successfully maintain compliance.