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You run payroll for your employees

Running my employees' payroll

Read line by line the payslip you issue, count overtime hours and their premium, track accrued leave then work out the allowance due on departure, know who pays what during sick leave — employer, social security, private cover —, and check whether the payroll tax falls due. 12 steps, from the payslip to the returns.

Start here: Reading a French payslip

Understand: the payslip, working time, paid leave, sick leave

  1. Step 1 of 12
    CoursePaid individually54 min

    Reading a French payslip

    The anatomy of a payslip, the gross-to-net calculation rebuilt line by line, then how to check it and get it corrected: three worked modules following Léa on 2 600 € gross. Pilot course for the four-window structure. All the prose is free to read; the case studies and quizzes are sold.
  2. Step 2 of 12
    CoursePaid individually26 min

    Setting working time limits

    The thirty-five hours as a threshold rather than a ceiling, the three maxima that genuinely limit, then the 25 % and 50 % uplifts, the 220-hour quota and compulsory rest. Three modules on a workshop running 46 hours in a busy week. All the prose is free to read; the case study and quizzes are sold.
  3. Step 3 of 12
    CoursePaid individually26 min

    Managing paid leave

    Two and a half working days a month up to thirty, the 1 May to 31 October window and the twelve-day continuity rule, then the one-tenth allowance for which maintained salary is only the floor. Three modules on a bakery and its employee. All the prose is free to read; the case studies and quizzes are sold.
  4. Step 4 of 12
    CoursePaid individually25 min

    Paying for time off work

    Twenty days off that pay only seventeen and leave 625.72 € net, a 104.02 € maternity maximum that can be rebuilt to the cent, and a hundred hours of short-time working costing 117 € or 720 € depending on pay. Three costed modules. All the prose is free to read; the case study and quizzes are sold.

Compute: gross to net, overtime, accrued leave and allowance, daily benefits, payroll tax

  1. Step 5 of 12
    CalculatorFree result

    French payroll simulator: gross, net and employer cost

    Simulate a payslip: gross pay, overtime at 25%, health cover, withholding tax and employer cost.
  2. Step 6 of 12
    CalculatorFree result

    Overtime pay calculator

    Enter your gross hourly rate and your hours for the week: the calculation breaks down the hours paid at +25% and +50%, what they earn in gross terms, and sets the year against the statutory overtime quota and the income tax exemption ceiling.
  3. Step 7 of 12
    CalculatorFree result

    Accrued paid leave calculator

    Each month of actual work earns 2.5 working days of paid leave (30 working days, i.e. 5 weeks, for a full reference period); a non-whole result is rounded up to the next whole number.
  4. Step 8 of 12
    CalculatorFree result

    Paid leave indemnity

    The paid leave indemnity is one tenth of the gross pay of the reference period, prorated to the days taken; it cannot be lower than the salary that would have been earned by working — the more favourable amount is paid.
  5. Step 9 of 12
    CalculatorFree result

    Sickness daily allowance calculator

    The daily allowance is 50% of the daily reference salary (last 3 gross salaries / 91.25), with the salary taken into account capped at 1.4 times the SMIC; it is paid after a 3-day waiting period, up to 360 days over 3 years.
  6. Step 10 of 12
    CalculatorFree result

    Payroll tax calculator

    Enter your headcount and the annual gross pay per employee: the scale is applied employee by employee, then the overall tax is reduced by the exemption or tapered relief, and by the allowance if you are a non-profit — the amount due is rounded to the euro.

Report: the accident at work within 48 hours, the payroll tax on form 2502

  1. Step 11 of 12
    FormFree15 min

    Workplace accident declaration (DAT, Cerfa 14463)

    48 hours to file with the CPAM — the clock runs from the employer learning of the accident, not from the accident itself. Disputing it does not excuse filing: reasoned objections are added within 10 clear days.
  2. Step 12 of 12
    FormFree30 min

    Form 2502 — annual French payroll tax return

    For employers not subject to VAT: who is liable, the rhythm depending on the previous year's tax (15 January or 31 January), the liability ratio, the reduction, the allowance for associations and mandatory e-filing.

The other paths

A different procedure, the same principle: the three pillars in order.

Read in French