The information has been prepared in collaboration with Primexis.
France has released payroll updates, including changes to minimum wage and social security ceilings, ‘special’ leave, and changes to its electronic payroll reporting requirements (DNS). Find a brief summary here.
Minimum wage (SMIC) has increased to €10.57 per hour from 1 January 2022, and gross minimum monthly wage to €1,603.12 (based on 35 hours per week). There are also new rates for apprentices, interns and professionalisation contracts.
Social security ceiling rates for 2022 are €3,428 per month or €41,136 per year. These are to be calculated on either the 30th or the 31st of the month. There are also specified rates for quarterly (€10,284), bi-weekly (€1,714), weekly (€791), daily (€189) and hourly (€26) ceilings.
The 2022 payroll tax scale is as follows:
- 25% on the portion of annual salary less than €8,132
- 5% on salaries between €8,132 and €16,237
- 6% above €16,237
Moving on to employee leave, a new allowance has been added: ‘leave for child with chronic disease or cancer’. A parent can take at least two days leave at employer expense, with longer periods covered by collective agreement, or branch agreement. While medical certification is required, the duration of this leave cannot be allocated to the worker’s annual leave allowance.