The first payment of the PAS (withholding of income tax) should have been done yesterday.
Don’t hesitate to look at your company’s bank account or your impots.gouv.fr account to confirm it.
If it has not yet been done, it should be in a few days. In any cases if it is not done by the 22nd, French Payroll Expert strongly recommend that you contact the fiscal administration to see if it is normal.
If it is not, you can generate a manual direct debit from your impts.gouv.fr account.
The employer and the company may be prosecuted in case of non-reporting road offense committed by an employee.
Employers must “denounce” employees who commit road traffic offenses with a company vehicle, under penalty of fine.
The court of cassation considers that if the employer can be prosecuted for failing to meet the obligation to appoint, so can the company.
The major difference is that the fine for a company is 5 times that of the fine for an individual.
Be vigilant it can cost up to 3750€ per fine.
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:
- 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.
- 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.