On the 14th of February, I explained the withholding of income tax to ABIE’s members.
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.
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’.
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.