The new social security ceiling for 2016 has been published. It increases of 1,514 % to 3 218€ per month. Reminder: It was of 3 170 € in 2015. In 2016 we have the following values: The new monthly social security ceiling is of 3 218 € In 2015 it was: This ceiling is used to calculate the … Read more
The lump sums paid to the employee, by the employer, as reimbursement of professional expenses are exonerate from the social contributions. However, this exoneration is limited. On the 1st of January, the limit of the exoneration is updated. Lump sum lunch expenses: Lunch in a restaurant = 18,30€ Lunch outside of the work place but not … Read more
When a company doesn’t pay its retirement contributions in due time, the retirement company is untitled to demand payment of penalties for late payment. The calculation of the penalties is a legal one. It is of: Number of months of delay * legal rate * overdue contribution amount The penalty rate for late payment is … Read more
On the 1st of January the retirement contribution will increase. Here is the new retirement contribution rate: This increase is not a surprise as it was planned on December 2014. On the 1st of January 2017 the retirement contribution will once more increase. Source RF Paye : http://rfpaye.grouperf.com/depeches/35410.html FPExpert
During the Christmas period, employers may give gifts and vouchers to their employees. These vouchers are exempted from social contributions. However, this exemption is limited to 5% of the social security ceiling (159€ in 2015). This exemption is per employee, per children under 17 years old per civil year. Gifts and vouchers are not limited … Read more
Companies can provide to their employees a supplementary retirement fund benefit. If this benefit is fix and applicable at the end of the employee’s career this plan is called a “retraite chapeau” and is subject to special contributions. In additions to these contributions, if the benefit exceeds 8 times the annual social contribution ceiling (304 320€ … Read more
On the 1st of January 2016, companies with more than 9 employees will have to pay the retirement contributions monthly. This change also applies to companies of less than 9 employees which were already paying the URSSAF contributions monthly. Retirement contributions payment by the 25th of the next month. Previously the retirement contributions were paid … Read more
When and someone is illegally employed, the employer and the employee do not pay the social contributions. When this undeclared employment is find out, the URSSAF (social security) contributions must be paid. URSSAF Adjustment On what basis is the URSSAF adjustment paid? As the salaries have not been declared, it is very difficult for the social … Read more
On the 30th of October 2015, the social partners agreed on the retirement system update. This agreement includes an increase of the AGFF contribution for the executive officers. This contribution is of 2,00% of the gross salary up to 1 social security sealing. And of 2,20% of the gross salary from 1 to 4 social … Read more
