Recent Posts by Xavier THÉOLEYRE

Minimum wage in France in 2021

The French minimum wage (salaire minimum in French), also called SMIC (Salaire Moyen Interprofessionnel de Croissance, or growth cross-sectoral minimum wage), represents the minimum amount (lowest salary) per hour or per month that employers have to legally pay their employees. What is this amount in 2021 ? Who determines it ? How often does it…
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Foreign Enterprise : Hire an employee without having any subsidiary in France

Foreign companies can hire an employee in France without having a corporate establishment in this country. In order to do this, they have to undergo a certain number of procedures imposed by the administration and social welfare agencies. CONCERNED COMPANIES They must not have a subsidiary, a corporate establishment or keep books / records in…
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Collective agreements applicable in France : what do you need to know?

If you run a foreign company without establishment in France but you do employ personnel on the French territory, affiliated to the French social security system, you must then respect certain conditions imposed by the French law. These generally fall within the framework of an applicable collective agreement. We synthesized for you the most important…
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Understanding the Contents of a French Pay Slip

  CONTACT US   How to Read a French Pay Slip? As of January 1st 2018, a “simplified” pay slip template became mandatory in France. This new template reduced in half the number of lines on the French pay slip. As a result, the pay slip sequences became clearer, structured by expense accounts. Nevertheless, understanding…
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12 Public Holidays for Romanians Starting 2017

The Romanian Government has recently added 2 more public holidays to the existing 10. These are the 24th of January (celebration of the Union of the 2 Romanian regions, Moldavia and Valachia, realized on the 24th of January 1856) and the 1st of June, celebrated as Child’s Day. ROMANIAN PUBLIC HOLIDAYS 2017 All in all,…
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Payroll Outsourcing : Is change management necessary?

In accounting firms and cabinets of a certain size, outsourcing payroll involves many external partners and constitutes a structuring operation. For example, in the case of leadership change or that of an acquisition, it can be a first positive action taken by the new leader in order to stimulate a new dynamic, by freeing the…
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