Yesterday, I was sworn in as an assessor on the new “Pôle social”.

As a member of the CNDI (independent employers’ federation), I was designated to stand on the “pôle social”.

The “pôle social” is the merge of the TCI and the TASS. Both were social security courts.

The new court will have the same range of responsibility. We will judge claims on social security matters (URSSAF audits, C3S, retirement, family allowance…) and the invalidity and disability claims.

Except for the location of the court (in the brand new TGI building), this merge will have 2 major changes:

  1. The claim will now be managed by a local court. The Paris Tribunal will only manage the Paris claims and the other court of the Ile-de-France region will be managed by the various local tribunals.
  2. For invalidity and disability claims, the applicant used to have a medical check-up by an expert doctor during the session. Since there is no medical office on the site, the check-up cannot be done in the tribunal.

The Marcon Bonus – Il est urgent de ne rien faire.

As we sayin France ‘il est urgent de ne rien faire’ which translate as it is urgent not to do a thing.

On the 10th Emmnuel Macron president of France announced that employers will be able to pay there employees a bonus free of charge and income tax for the end of the year

One week later this is what we know :

  • The bonus will be free of contributions and income tax within the limit of €1000.
  • The exception will be limited to employees earning less than €3600 net per month.
  • The payment of the bonus will not be mandatory.
  • This bonus can’t be paid in replacement of another bonus normally paid to the employees.
  • The exemption will be applicable to bonuses paid from the 11th ofDecember to the 31st of March (providing that it is compliant with all the previous conditions).

To be fair it is not much.

We don’t know if the bonus must be paid in a onetime payment or if it can be paid over the months from December to March.

We don’t know how the net salary limitation of €3600 is calculated. Is it over the last 12 months or just in the month of the payment?

And we don’t know how it should be labeled or set up into our payroll systems.

The law regarding this bonus should be presented to the cabinet on the 19th. We should know more once it is done.

However, what we will then know may not be final as the law will have to be voted by the 2 chambers. And it may very well bechanged before it is voted.

That is why,there is no rush at all and ‘il est urgent de ne rien faire’.

Christmas luncheon with the Franco-British Chamber

Yesterday I represented French Payroll Expert at the Franco-British Chamber of Commerce & Industry (FBCCI)‘s Christmas luncheon. It took place at the ALCAZAR restaurant in the 6th arrondissement.

As usual the chamber’s president Thierry Drilhon made a speech. I really appreciated he mentioned that we were living exciting and challenging times.

At lunch I was seating next to my friend Cedric DAUGAN from the OFFICE NOTARIAL DU GUESCLIN and I meet with Côme de Bagneux from Desjardins, Miguel Margarido from Story Shapers and Ivon van Heugten from the Llywodraeth Cymru / Welsh Government. We had various interesting conversations.

As usual this week, we were so numerous that I cannot give you all the names of the attendees. Thank you very much to CATHERINE LE YAOUANC for setting this up and to all the chambers’ interns.

2018 final Business Lunch – Susie Hollands was our speaker.

Yesterday I represented @French Payroll Expert at the 2018 final Businesslunch.

Our speaker Susie Hollands from VINGT PARIS talked about her experience in France as #realestate agent. I know nothing of this job and it was fascinating to ear about it.

Unfortunately, we were so many attending (over 40 people) that I cannot link everyone to this post.I had the pleasure of meeting Stéphane Faure from MARIE-FRANCE VINCENT for the first time. And I got to speak with my friend David Davron from Davron Translations to whom I hadn’t spokenk to in a while.

Thanks again to Jonathan C. Cooper for managing this event and to the partners Franco-British Chamber of Commerce & Industry (FBCCI)The Spectrum IFA Group, the IOD, the Departement for International Trade and ABAF.

SME Breakfast – The withhonding of income tax.

Yesterday I represented French Payroll Expert at the Franco-British Chamber of Commerce & Industry (FBCCI) 2018 last SMEBreakfast.

My friends from STCPartners/Andersen Tax & Legal Etienne Pujol, Melissa Pun and Nicolas Charlet from MAGELLAN Expert conseil explained the new withholding of income tax in France.

As it impacts the payroll, I am well aware of the ins and outs of this issue. However, I was pleased to learn that the withholding of income tax applies to other revenues than the salary.

It was very interesting. Were present Catherine Boutet, Romain Devoux Ornella DINGANI KIALA,SAADI NASSERA, CATHERINE LE YAOUANC ,Jeremy Durack, Hélène Fages, Derek Ferguson,Jo Stapleton Leymarie, Eliane RAKOTONOEL,Anne-Hélène Scouarnec-Hurault,Philippe Talon and Robin Young.

Once again thank you to the Franco-British Chamber of Commerce & Industry (FBCCI) for setting this up and especially CATHERINE LE YAOUANC and all the interns.

The pay slip in French payroll.

In France, for each salary payment, a pay slip must be provided to the employee.

This means that if an employee has several contracts within the same month he must receive as many pay slips as he has contracts. This is extremely important in activities such as catering or retail.

The pay slip used to be provided on paper format. Given by hand or sent by post. Since 2017 the pay slip can be provided by an electronic format. However, there are provisos:

  1. The employee must be informed that he can refuse the electronic pay slip and receive a hard copy.
  2. The storage of the electronic pay slip must allow free access to the pay slip for 50 years (or until the employee reaches 75 years old).

Whatever the delivery method, the employer must provide pay slips regularly. He must also keep the pay slips for a period of 5 years.


Our company uses SECURIBOX system. This system allows for both format (electronic or hard copies) to be delivered to the employee. It is also compliant with the storage and access requirement.

Don’t hesitate to contact us at for more details about our services.

Company cars and benefits in kind.

Do you provide company cars to your employees?

If you do, and if the employees use their company car for personal purposes, this is a benefit in kind. On #frenchpayroll benefits in kind are subject to social contributions. They must appear on the pay slips.

When the car is leased, the value of the benefit can be calculated in 2 ways:

  • Lump sum:
    • If the personal gasoline expenses are paid by the employee, the monthly value of the benefit in kind is 30% of the monthly cost of the lease including the lease, the maintenance and the insurance.
    • If the personal gasoline expenses are paid by the company, the monthly value of the benefit in kind is 40% of the monthly cost of the lease including the lease, the maintenance, the insurance and the gasoline expenses.
  • Real cost:
    • The annual value of the benefit in kind is calculated with this formula:

[Global cost (lease + maintenance + insurance) * kilometer driven for personal purposes/total kilometers driven over the year] + personal gasoline expenses paid by the employer.


The company chooses the way by which the benefit in kind is calculated. This choice is a permanent one.