{"id":2395,"date":"2023-01-20T02:39:42","date_gmt":"2023-01-20T02:39:42","guid":{"rendered":"https:\/\/rethinkq.adp.com\/?p=2395"},"modified":"2024-09-03T12:28:44","modified_gmt":"2024-09-03T11:28:44","slug":"payroll-france-complicated","status":"publish","type":"post","link":"https:\/\/rethinkq.adp.com\/payroll-france-complicated\/","title":{"rendered":"Why payroll in France is so complicated"},"content":{"rendered":"\n<header class=\"entry-header bg-adp-tan block--article-header alignfull block--article-header anchor-bottom\" >\n\n  \n\n<figure class=\"wp-block-image size-full entry--image\"><img decoding=\"async\" width=\"1920\" height=\"1280\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1.jpg\" alt=\"\" class=\"wp-image-2396\" srcset=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1.jpg 1920w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-300x200.jpg 300w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-1024x683.jpg 1024w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-768x512.jpg 768w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-1536x1024.jpg 1536w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-375x250.jpg 375w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/2J56R1T-1-1-1600x1067.jpg 1600w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-group entry--title-wrapper\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\"><div class=\"entry--social-share\">\n  <ul>\n    <li><a href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=https:\/\/rethinkq.adp.com\/payroll-france-complicated\/&#038;t=Why payroll in France is so complicated\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/facebook.svg\" alt=\"Facebook logo - click to share this article on Facebook\"><\/a><\/li>\n    <li><a href=\"http:\/\/twitter.com\/share?text=Why payroll in France is so complicated&#038;url=https:\/\/rethinkq.adp.com\/payroll-france-complicated\/\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/twitter.svg\" alt=\"Twitter logo - click to share this article on Twitter\"><\/a><\/li>\n    <li><a href=\"https:\/\/www.linkedin.com\/sharing\/share-offsite\/?url=https%3A%2F%2Frethinkq.adp.com%2Fpayroll-france-complicated%2F\" target=\"_blank\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/themes\/rethink-quarterly\/img\/linkedin.svg\" alt=\"LinkedIn logo - click to share this article on Facebook\"><\/a><\/li>\n  <\/ul>\n<\/div>\n\n            <a class=\"entry--tag tag-style\" href=\"https:\/\/rethinkq.adp.com\/time-for-universal-basic-income\/\">Features<\/a>\n\n        \n  <h1 class=\"entry-title\">Why payroll in France is so complicated<\/h1>\n\n\n<p class=\"is-style-summary-style\">Libert\u00e9, \u00e9galit\u00e9 \u2026 complexit\u00e9? France\u2019s robust social security system means payroll departments have a lot of accounting to do.<\/p>\n<\/div><\/div>\n\n\n  <div class=\"entry--meta content-width\">\n           <p class=\"authors\">By\n                        <a href=\"https:\/\/rethinkq.adp.com\/author\/liam-tung\/\">Liam Tung<\/a>\n\n             \n         \n     <\/p>\n    \n  \n  <p>20 January 2023  <span class=\"desktop-only\">\u2014<\/span> <a href=\"https:\/\/rethinkq.adp.com\/issue-7-equality\/\">Issue 7: Equality<\/a> \n  <\/div><!-- .entry-meta -->\n\n<\/header><!-- .entry-header -->\n\t<div class=\"entry-content content-width\">\n\n\n\n<p>If you look up at any government building in France, you\u2019ll see inscribed on the facade: <em>Libert\u00e9, \u00e9galit\u00e9, fraternit\u00e9<\/em> \u2014&nbsp;liberty, equality, brotherhood. That\u2019s been a principle of French public life since the 1700s, and it\u2019s reflected in the country\u2019s robust social security system.<\/p>\n\n\n<div class=\"block--sidebar bg-adp-purple alignright\"><div class=\"block--sidebar__inner\">\n\n<h2 class=\"wp-block-heading\">All about France&nbsp;<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Population<\/strong>: 67.4 million<\/li>\n\n\n\n<li><strong>Workers<\/strong>: 27.7 million<\/li>\n\n\n\n<li><strong>GDP<\/strong>: $2.9 trillion (2021)<\/li>\n\n\n\n<li><strong>Minimum monthly wage<\/strong>: \u20ac1,645 (about $1,671)<\/li>\n\n\n\n<li><strong>Average monthly wage<\/strong>: \u20ac3,733 (about $3,798)<\/li>\n<\/ul>\n\n\n\n<p>Sources: <a href=\"https:\/\/www.cia.gov\/the-world-factbook\/countries\/france\/summaries\/#introduction\">CIA World Factbook<\/a>, <a href=\"https:\/\/eures.ec.europa.eu\/living-and-working\/labour-market-information\/labour-market-information-france_en\">European Commission<\/a>, <a href=\"https:\/\/data.worldbank.org\/indicator\/NY.GDP.MKTP.CD?locations=FR\">World Bank<\/a>, <a href=\"https:\/\/appsso.eurostat.ec.europa.eu\/nui\/show.do?dataset=earn_mw_cur&amp;lang=en\">Eurostat<\/a>, <a href=\"https:\/\/www.oecdbetterlifeindex.org\/countries\/france\/\">OECD Better Life Index<\/a><\/p>\n\n<\/div><\/div>\n\n\n<p>But with that robustness comes complexity. In any global ranking of countries by payroll complexity, you\u2019ll often find France in the top spot.&nbsp;<\/p>\n\n\n\n<p>A standard payslip for French employees stretches across two A4 pages, detailing all of the contributions to the nation\u2019s social security system, including health, maternity, disability and death funds, as well as pensions, work injury and family benefits.&nbsp;<\/p>\n\n\n\n<p>Additionally, France has hundreds of collective agreements that cover many jobs in many industries, which also may have regional differences in pay or leave. In the end, France\u2019s highly specified, orderly and transparent social security system is expressed as a complex payslip that reflects France\u2019s economic, social and political evolution.&nbsp;<\/p>\n\n\n\n<p>\u201c\u200b\u200bIn France, often to simplify means to complexify,\u201d says Emmanuel Pr\u00e9vost, ADP\u2019s Legal Watch Director for France. Since 2014, the government has been trying to reduce the number of collective agreements from about 700 to eventually 200. \u201cIn 10 years it might be more simple, but for now it is more complex as we deal with a transition period.\u201d<\/p>\n\n\n\n<p>One unintended side effect is that the payslip is so long that many employees <a href=\"https:\/\/www.tf1info.fr\/amp\/conso-argent\/video-fiche-de-paie-pourquoi-c-est-si-complique-2233141.html\" target=\"_blank\" rel=\"noreferrer noopener\">don\u2019t understand or even read<\/a> them. But the details in the payslip are an important record for employers and employees alike, and are mandatory for businesses to disclose under France\u2019s Labor Code.<\/p>\n\n\n\n<p>\u201cThe payslips in France are so complex, nobody is able to check his own except an expert,\u201d Pr\u00e9vost says.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How did it get so complicated?&nbsp;<\/h2>\n\n\n\n<p>The evolution of France\u2019s comprehensive social security system tells a large part of the story of why payroll is so complicated in France.<\/p>\n\n\n\n<p>France\u2019s social security system is meant to be <em>laissez-faire<\/em>, but in reality it\u2019s not, says Pierre-Cyrille Hautcoeur, an economic historian and professor at the Paris School of Economics.<\/p>\n\n\n\n<p>The relationship between employer, employees and state with respect to social security (and worker rights) has ended up fairly prescriptive, with the government stepping in to set and update base-level contributions from each party to the social security system.<\/p>\n\n\n\n<p>\u201cWhat we mean by social security in France includes both retirement on anything earned, health, unemployment insurance, family support,\u201d Hautcoeur says. \u201cMost of these items are by law but frequently it\u2019s at the firm level. There is a minimum required by law but some employers pay more. Social security is complicated because there is not only retirement, but if you become disabled, and there are different rules depending on the size of the family. There are four lines just on that.\u201d<\/p>\n\n\n\n<p>Minimum contributions for each component of social security is paid in varying proportions by employers and employees. For example, employees pay roughly 9% of their gross wage to <em>Contribution sociale g\u00e9n\u00e9ralis\u00e9e<\/em> (CSG) or social security surcharge, while employees and employers contribute to old age insurance. Employers also contribute directly to an unemployment fund.&nbsp;<\/p>\n\n\n\n<p>Then there\u2019s supplementary pensions that are paid by both employers and employees called the AGIRC-ARRCO scheme. AGIRC is the supplementary fund for executives, while ARRCO is for general employees. Within that, there are two brackets of contribution paid in different proportions by both parties, according to <a href=\"https:\/\/www.cleiss.fr\/docs\/regimes\/regime_france\/an_a2.html\" target=\"_blank\" rel=\"noreferrer noopener\">Le Cleiss<\/a>, a department that translates France\u2019s social security system for international users.&nbsp;<\/p>\n\n\n\n<p>Oddly, despite the government\u2019s oversight of the social security system, French firms are meant to include their contributions as part of the cost of the labor, yet they don\u2019t, according to Hautcoeur.&nbsp;<\/p>\n\n\n\n<p>\u201cAs academics, we are surprised because you are supposed to pay a gross wage, including all of this, as the cost of labor,\u201d he says. Over the years of employment in France, \u201cyou accumulate the right to unemployment benefits, a right to retirement.\u201d<\/p>\n\n\n\n<p>What workers see on their payslips each month is a record of payments under France\u2019s public Pay-As-You-Go (PAYG) scheme, which is the primary mechanism for funding pensions. Spain and Italy have similar public PAYG schemes. Other nations use a blend of public and private, purely private PAYG or direct contributions.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>&#8220;In France, often to simplify means to complexify.&#8221;<\/p><cite>Emmanuel Pr\u00e9vost, ADP\u2019s Legal Watch Director for France<\/cite><\/blockquote><\/figure>\n\n\n\n<p>France\u2019s public PAYG system emerged out of necessity in 1945 in response to high inflation. Previously, individuals contributed to funded private pensions, but by the end of World War II those funds had lost their value, leaving nothing to pay pensioners of the time. So, in 1945, France switched from a capital accumulation financing model for pensions to PAYG, where today\u2019s workers funded the pensions of today\u2019s pensioners. It plays a consumption-smoothing role in the economy.&nbsp;<\/p>\n\n\n\n<p>In today\u2019s PAYG scheme, Hautcoeur says, \u201cThe pensions are paid by funds collected today from employers\u2019 and employees\u2019 contributions, and these are distributed immediately. And the social security system guarantees your future retirement.\u201d&nbsp;<\/p>\n\n\n\n<p>\u201cFrance suffered large&nbsp;inflation in World War I and later in World War II \u2014 actually all the money accumulated in those funds, which was in fixed income bonds, lost most of its value. Then the only way to pay the pensions was to take it directly from the wages of employees at the same moment,\u201d he says. &nbsp;<\/p>\n\n\n\n<p>\u201cSo we switched from a capital accumulation to a PAYG system in 1945 because there was no money anymore to be distributed. To some extent these funds contributed to pay for war. So, in the end you had lots of pensioners with no income and the only way to pay for them was with a system where you transfer money directly through the system from current employees to current pensioners.\u201d<\/p>\n\n\n\n<p>Is the capital accumulation system a more fair or collective system than PAYG financing?&nbsp;<\/p>\n\n\n\n<p>Hautcoeur says it could be argued both ways but France\u2019s public PAYG system for funding pensions is why France doesn\u2019t have gigantic pension funds that exist in some other markets where pensions are funded to a higher degree by private funds. An example of the latter would be the United States\u2019 401(k) funds that employers and employees contribute to.<\/p>\n\n\n\n<p>\u201cOn one hand, it\u2019s a more socialized or collective system because it\u2019s not accumulated at an individual level. But you can also have pension funds which are organized by collective labor, at the firm level, at the national level. So the main difference is that there are no huge pension funds accumulating lots of money \u2014 which don\u2019t exist in France,\u201d he said.&nbsp;<\/p>\n\n\n<div class=\"wp-block-image is-style-zoooom\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"724\" height=\"1024\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-724x1024.jpg\" alt=\"\" class=\"wp-image-2402\" srcset=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-724x1024.jpg 724w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-212x300.jpg 212w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-768x1086.jpg 768w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-1086x1536.jpg 1086w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-1448x2048.jpg 1448w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-1600x2263.jpg 1600w, https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/French-payslip-example-novembre-2022-anonymized-scaled.jpg 1810w\" sizes=\"(max-width: 724px) 100vw, 724px\" \/><\/figure><\/div>\n\n\n<h2 class=\"wp-block-heading\">Working in modern France&nbsp;<\/h2>\n\n\n\n<p>U.S. multinationals can get caught on the back foot when entering Europe, because payroll requirements vary widely among E.U. member nations, says Carlos Carvalho, President of ADP France and Switzerland.<\/p>\n\n\n\n<p>\u201cADP is a school for our clients. U.S. companies often think all EU countries work the same, but they&#8217;re very different,\u201d said Carvalho.<\/p>\n\n\n\n<p>France recently overhauled how taxes are collected and calculated. Previously, taxpayers were taxed on the previous year\u2019s income and could pay taxes at the end of a financial year. Then, in 2019, France moved to a Pay As You Earn (PAYE) model, or <em>Pr\u00e9l\u00e8vement \u00e0 la source <\/em>(PAS), where employees pay taxes on income earned each month. It applies to wage earners, pensions, self-employed workers, and investment incomes.&nbsp;<\/p>\n\n\n\n<p>\u201cThree years ago there was a big tax reform in France, and an ADP representative was asked to go to the senate to explain its effects. Government policy makers asked for ADP\u2019s input on possible changes. They asked us to road test the changes on our software so we can help them model the likely impact and effects,\u201d said Carvalho.&nbsp;<\/p>\n\n\n\n<p>Another recent change for the private sector was the consolidation of social declaration reporting in 2016. Pr\u00e9vost recalls that previously a company had to generate up to 34 declarations to send to 34 different recipients on a monthly, quarterly or annual basis for every employee. Now there is one central deposit point, with the information distributed to the relevant fiscal and social departments. \u201cThe spirit of the law is even more complex, and we have less time to implement it,\u201d he says. \u201cWe are working monthly with the public administration to be able to implement legal changes.\u201d<\/p>\n\n\n\n<p>Collective bargaining agreements apply to about 98% of all employees in France, according to the OECD. As France is consolidating and harmonizing the collective agreements \u2014&nbsp;currently they\u2019re down to about 500 \u2014&nbsp;there are transitional periods lasting a number of years where payroll professionals must be aware of both old and new rules regarding pay, leave and other benefits.&nbsp;<\/p>\n\n\n\n<p>\u201cThe government tried to simplify payroll in France,\u201d says Paris accountant and auditor Thibault Gianati. \u201cBut it\u2019s impossible because, for example, unemployment will change, and rates will change. The government changes the tax system every year, and every two to three years there is tax reform.\u201d&nbsp;<\/p>\n\n\n\n<p>Gianati said payroll in France is further complicated by tax exemptions, some of which France implemented as a buffer to the economy during the Covid-19 pandemic.&nbsp;<\/p>\n\n\n\n<p>\u201cIn the reform in summer, because of the pandemic crisis, you could pay up \u20ac3,000 without tax for social system contributions and income tax,\u201d he says. \u201cThat was the case for many companies, but it could be up to \u20ac6,000 if there is an employee agreement, based on net income of the company. So a bonus could be non-taxed up to \u20ac6,000.\u201d<\/p>\n\n\n\n<p>Besides social security contributions, payslips need to account for five different types of paid leave in France, including sick leave, maternity and paternity leave, public holidays, as well as \u201cRTT\u201d for reduction of working time, where days of rest are allocated to employees when they work more than 35 hours a week.&nbsp;<\/p>\n\n\n\n<p>Payslips also note many other common employee benefits \u2014 such as France\u2019s staff restaurant vouchers, which have been available since the 1960s and cover about half the worker\u2019s lunch tab, as well as employer contributions to commuting costs.<\/p>\n\n\n\n<p>With all these contributions and deductions, in addition to variations among companies, geographies and sectors, establishing a payroll system in France can be complex and time-consuming.&nbsp;<\/p>\n\n\n\n<p>\u201cWe must watch the changes carefully, because we are templating the solutions for our clients. Simplification creates complexity for us,\u201d ADP\u2019s Pr\u00e9vost says. \u201cIt\u2019s very hard for our teams \u2014 we have to be excellent each month \u2014 but it\u2019s easier for our clients.\u201d&nbsp;<\/p>\n\n\n<div class=\"block--sidebar bg-adp-navy\"><div class=\"block--sidebar__inner\">\n\n<h3 class=\"wp-block-heading\">Legal and regulatory changes in France<\/h3>\n\n\n\n<p>Between the passing of the emergency purchasing power bill and the many economic and social uncertainties being reported in the press, the challenges for HR and payroll departments in France are many and varied. In this <a href=\"https:\/\/event.on24.com\/wcc\/r\/4169115\/1CDF9E203C4165FB46E62B71024C68AE?partnerref=ADP-Rethink\" target=\"_blank\" rel=\"noreferrer noopener\">free, on-demand webinar<\/a>, ADP covers hot topics that are important now, including pension reform, social net income and law of adaptation to European rights.<\/p>\n\n<\/div><\/div>\n\n<div class=\"block--author\">      <div class=\"block-author__inner\">\n        <div class=\"author--image\">\n                      <a href=\"https:\/\/rethinkq.adp.com\/author\/liam-tung\/\"><img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/12\/Liam_Tung-298x305.jpg\" alt=\"\" \/><\/a>\n                  <\/div>\n        <div class=\"author--info\">\n                      <a href=\"https:\/\/rethinkq.adp.com\/author\/liam-tung\/\" class=\"author--name\">Liam Tung<\/a>\n\n          \n          <p><span style=\"font-weight: 400;\"><strong>Liam Tung<\/strong> is an Australian freelance writer who\u2019s indebted to the Internet. He began working from home in Sweden, way before Covid-19 made everyone else do it. Writing on the web about the internet \u2014 the networks, devices, people and cultures that make it up \u2014\u00a0 saved him from destitution while living abroad in Sweden, then in Spain and now in Paris. Back in the 1990s, he also earned a Bachelor of Economics and Arts at Sydney\u2019s Macquarie University. He enjoys talking with people but he worries about the future of the world for his three kids.<\/span><\/p>\n          <div class=\"block--author-social\"><ul class=\"author--socials\"><li><a href=\"https:\/\/twitter.com\/LiamT\" title=\"Twitter\" target=\"_blank\"><i class=\"fab fa-twitter-square\"><\/i><\/a><\/li><li><a href=\"https:\/\/www.linkedin.com\/in\/liam-tung-9a23a98\/\" title=\"LinkedIn\" target=\"_blank\"><i class=\"fab fa-linkedin\"><\/i><\/a><\/li><\/ul><\/div>\n        <\/div>\n      <\/div>\n       <\/div>\n\n<div class=\"block--recommended-content alignwide is-style-bg-adp-tan\"><div class=\"block-recommended-content__inner\">\n\n<h2 class=\"wp-block-heading\">Read more<\/h2>\n\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/debate-payroll-certifications\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2023\/08\/2J5WA2J-1-1084x576.jpg\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">How important are payroll certifications?<\/span>\n          <p>Two experts debate whether payroll certifications are necessary or whether on-the-job training is equally effective.<\/p>        <\/div>\n      <\/a><\/div> <\/div>\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/payroll-blockchain-cryptocurrencies\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2023\/05\/shelves-with-graphic-cards-at-ethereum-mining-farm-P2F611-1084x576.jpg\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">The potential of blockchain in payroll\u00a0<\/span>\n          <p>Blockchain and cryptocurrencies might still catch on in payroll and HR.\u00a0<\/p>        <\/div>\n      <\/a><\/div> <\/div>\n\n<div class=\"block--article-pushpoint pushpoint__small\">      <div class=\"block-article-pushpoint__inner\">\n        <a href=\"https:\/\/rethinkq.adp.com\/people-of-payroll-marc-fafards-raytheon-technologies\/\">\n        <div class=\"pushpoint--image\">\n          <img decoding=\"async\" src=\"https:\/\/rethinkq.adp.com\/wp-content\/uploads\/2022\/05\/Screenshot_2022-04-22_at_14.15.46-1084x576.png\" alt=\"\" \/>\n        <\/div>\n        <div class=\"pushpoint--info\">\n                    <span class=\"pushpoint--title\">Marc Fafard\u2019s patented payroll tax solution<\/span>\n          <p>The global payroll executive for Raytheon Technologies describes his path to an innovative solution \u2014 and a personal milestone. <\/p>        <\/div>\n      <\/a><\/div> <\/div>\n<\/div><\/div>\n\n\n<section class=\"wp-block-group alignfull section--sign-up has-background\" style=\"background-color:#7967ae\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"has-text-align-center is-style-default has-white-color has-text-color has-large-font-size\"><a href=\"\/sign-up\/\">Sign up<\/a> to keep up to date with ReThink Q.<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"<p>Libert\u00e9, \u00e9galit\u00e9 \u2026 complexit\u00e9? France\u2019s robust social security system means payroll departments have a lot of accounting to do. <\/p>\n","protected":false},"author":1,"featured_media":2396,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[116],"tags":[222,185,301,44],"coauthors":[300],"class_list":["post-2395","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-features","tag-adp","tag-europe","tag-france","tag-payroll","issue-issue-7-equality"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Why payroll in France is so complicated - ADP ReThink Q<\/title>\n<meta name=\"description\" content=\"Libert\u00e9, \u00e9galit\u00e9 \u2026 complexit\u00e9? 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