Duration
3 days
Training structure
Continuing Education Department
Language(s) of instruction
French
Presentation
Manage payroll and HR administration within a secure regulatory framework.
Duration: 21 hours of training spread over 3 days of 7 hours each.
The advantages of the training program
Next training session: March 2027
This module is part of the University Diploma in Human Resources Practices for Very Small Businesses and Small and Medium-Sized Enterprises.
The University Diploma in HR Practices for Very Small and Small Businesses is organized into 7 modules, grouped into 4 micro-certifications.
Choose the format that best suits your goal:
- Full-time degree program (2 years)
Complete the entire program and gain a comprehensive understanding of the HR function.
- Micro-certification (1 per semester)
Choose a specialization from among four micro-certifications that address the key HR challenges faced by small and medium-sized businesses.
- Modules (1 per quarter)
Develop a specific skill, tailored to your professional needs.
Objectives
- Learn the techniques for preparing a pay stub and managing payroll
- Understanding the Overall Payroll Architecture in France
- Prepare a reliable and compliant pay stub
- Understanding the various components of compensation
- Manage work hours, absences, and special circumstances
- Calculate Social Security and Tax Contributions
- Ensuring Compliance with Reporting Requirements and Withholding at Source
- Adopt a compliant and secure approach to human resources management
Organization
Knowledge assessment
Training Evaluation:
- Quizzes at the beginning and end of the training
- Practical Exercises with Answers
- Synthesis Case Study
Program
DAY 1: Payroll Fundamentals and Pay Statement Preparation (7 hours)
- Module 1: Overview of Payroll (2 hours)
Specific Objectives:
- Understanding the Role of Payroll in a Company
- Identify the key players and sources of labor law
Contents
- Definition and Role of Payroll
- Payroll / HR / Accounting Interface
- Legal sources:
- Labor Code
- Collective Bargaining Agreements
- Company-Wide Agreements
- Employment Contract
- Frequency and Requirements for Wage Payments
- Payroll Confidentiality and Security
Exercise
- Identify the sources applicable to a given employee
- Module 2: Preparing Pay Stubs (5 hours)
Specific Objectives
- Understanding the Structure of a Report Card
- Read, analyze, and prepare a report in accordance with the guidelines
Contents
- Required and Prohibited Statements
- Overview of the report since the simplification
- Detailed structure:
- Employer/Employee Identification
- Gross salary
- Social Security Contributions
- Net Pay and Net Taxable Income
- Spotlight on the e-newsletter
- Preservation and Access to the Bulletin
Hands-on Workshop
- A Step-by-Step Guide to Reading a Pay stub
- Step-by-Step Guide to Creating a Simple Newsletter
DAY 2: Compensation, Work Hours, and Absences (7 hours)
- Module 3: Wage Components (3 hours)
Specific Objectives
- Identify the components of salary
- Assess their social and tax treatment
Contents
- Base Salary
- Bonuses and incentives:
- Mandatory / Optional Premiums
- 13th month
- Performance Bonuses
- Benefits in kind (meals, vehicle, housing)
- Business Expenses
- Additional and Overtime Hours
- Distinction between gross, net, and taxable net
Case Study
- Calculating Gross Pay Based on Several Factors
- Module 4: Wage Components (3 hours)
Specific Objectives
- Understanding the Rules on Working Hours
- Incorporate the payroll implications
Contents
- Statutory and contractual duration
- Full-time / Part-time
- Overtime:
- Quota
- Surcharges
- Compensatory rest
- Fixed-day plan
- Night Work, Sundays, and Holidays
Hands-on Workshop
- A Step-by-Step Guide to Reading a Pay stub
- Step-by-Step Guide to Creating a Simple Newsletter
- Module 5: Managing Absences and Special Circumstances (2 hours)
Contents
- Paid leave:
- Acquisition
- Outlet
- Compensation
- Absences due to illness:
- Deficiency
- IJSS
- Subrogation
- Continued Pay
- Maternity / Paternity / Parental
- Workplace Accidents and Occupational Diseases
- Additions and removals during the month
Workshop
- Calculation of Pay Deduction for Absence
- Pay stubs with substituted IJSS
DAY 3: Contributions, Taxation, and Obligations (7 hours)
- Module 6: Calculating Social Security and Tax Contributions (4 hours)
Specific Objectives
- Understanding the Contribution Mechanisms
- Securing Calculations
Contents
- Contribution Base
- Employee and Employer Contributions
- URSSAF, retirement, life insurance, health insurance
- General Reduction in Social Security Contributions (formerly the "Fillon Plan")
- CSG / CRDS
- Tax Relief and Exemptions
- Social Web
Exercise
- Calculating Contributions Based on Different Pay Stubs
- Gross/Net Variance Analysis
- Module 7: Payroll Obligations and Withholding Tax (3 hours)
Contents
- The DSN:
- Principles
- Due Dates
- Reports
- Reports and Audits
- Archiving and Security
- Withholding Tax (PAS):
- Rate (neutral, custom, individualized)
- Calculation and Display on the Report Card
- Modulation and Rate Changes
- Employer Responsibilities
- Risks and Penalties
Final Case
- Complete Payroll for an Employee with PAS and Absences