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The NSSO provides a new type of Dimona for apprentices in alternate training. The Dimona ALT will have to be used from the beginning of the new school year in all regions.

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From 1 July 2023, it will again be possible to make your workers work 120 additional voluntary overtime hours, also known as "relance hours" - under an advantageous social and tax regime. We were still waiting for clarification on the social and tax treatment of these hours.

If you are self-employed, you will have to pay quarterly social security contributions. During the first 3 years of your career, you pay provisional social security contributions, calculated from your estimated income. 

During the electoral procedure, several formalities will have to be fulfilled including the posting of the lists of candidates.

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Are you a certified tax advisor or accountant? Partena Professional’s Accountant Desk has an answer to all your questions. A team of professionals is ready to help you tackle your daily challenges by providing you with advice, support and quick interventions. 

A special rule was introduced for one-off innovation premiums aimed at stimulating the capacity for innovation of companies engaged in research and development.

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