Les nouveautés 2026 en paie : Tout ce qui change (SMIC, plafond, barèmes, cotisations, réductions...

This video is intended for payroll and HR professionals, as well as students in payroll or management. It presents all the new payroll regulations applicable in 2026. Here is the list: 2026 Minimum Wage + Social Security Ceiling (PASS/PMSS) CSG/CRDS Reduction Amounts of daily Social Security allowances in case of sick leave Apprenticeship and professional training contract remuneration (2026) Partial activity 2026 Benefits in kind: housing, meals + meal vouchers Benefits in kind, expense reimbursements, home-to-work transport allowance Single sliding-scale general reduction 2026 Wage garnishment Payroll tax Neutral withholding tax rates 2026 contribution schedule PPV: Value Sharing Bonus (new for 2026)