While some people associate summer with relaxation, others.., this period sees the introduction of a number of new features that you need to integrate right from the start of the school year! Employment law is no exception As in every summer, the months of July and August are dominated by changes and developments that will impact your company and/or your employees!
In her column, payroll and DSN expert Laure FINAN explains this summer's significant changes.
In this issue :
1. Payslip and Net Social Amount
July 2023 is marked by the emergence of the notion of Net Social Amount (NSA) which led to the creation of a new section on the payslipof new DSN reporting procedures and redesign of the pay slip. Discover all these changes by downloading our column using the form below.
2. The Bonus-Malus scheme applicable to certain companies
This summer also saw the publication of the long-awaited decree on the transmission to employers of information relating to the determination of their modulated unemployment insurance contribution rate (Decree no. 2023-635 of July 20, 2023). It authorizes URSSAF to transmit the list of separations attributable to companies (among others) for the modulated contribution of the unemployment insurance contribution. Our expert explains what's new about the Bonus-Malus in this column. Download it to find out more!
3. Monetization of RTT days and carryover options
Remuneration for these days off is subject to preferential social and tax arrangements, in line with those for overtime, and in particular to reduced employee contributions. However, in some cases, the amount of employee contributions due is not sufficient to deduct the full amount of the reduction in employee contributions from the current month. For this reason, the administration has authorized the carryover of this balance to the month following the month in which the days of rest or RTT were bought back, when the amount of the reduction is greater than the amount of the contributions to which it applies. Find out all about this update on July 13 of instruction sheet no. 260.
4. Apprenticeship tax balance and earmarking of expenditure
June 22, 2023, URSSAF indicated that employers wishing to earmark funds for establishments of their choice may do so until October 5, 2023. instead of September 6 inclusive. Our expert provides an update on the apprenticeship tax and the earmarking of expenditure. in this special summer issue.
5. Declaration of duration of paid and unpaid absence
In its July 28, 2023 update, GIP-MDS has clarified the definition of paid and unpaid absences to be declared. in the "Activity - S21.G00.53" block. Here's how to decipher these updates!
6. Profit-sharing paid by a financial institution on behalf of the employer
When profit-sharing and incentive payments are made by the employer, they are included in the net taxable income and are subject to Prélèvement à la source (PAS). That said, when these sums are paid by a banking institution, the tax system differs. Indeed, in an update dated July 13, 2023, the French tax authorities have extended their tolerance when profit-sharing amounts are paid by a bank. Find out more in our dossier!
7. URSSAF Guide update
The Guide URSSAF is part of this drive to ensure the reliability of data transmitted via DSN. and in particular via CTP. The latest update was published at the end of July. It covers a range of topics related to latest legal and regulatory developments and provides further details on reporting procedures.
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