Other news for July 2023

Declaration of real estate

All owners (individuals, companies, associations, etc.) of “built property for residential use or business premises subject to housing tax” located in France must make an occupancy status declaration. A declaration whose deadline the government has just extended. Thus, owners, on January 1st, 2023, of residential properties (detached house, apartment, etc.) have until July 31st, 2023, included, instead of June 30, as initially planned, to meet this obligation, without penalties.

Employer’s contribution to meal vouchers

The employer’s contribution to the financing of meal vouchers distributed to employees is exempt from social security contributions under two conditions: it must be between 50% and 60% of the value of the voucher and it does not exceed a certain limit. As such, the maximum value giving entitlement to this exemption has just been revalued by the tax administration and the Official Bulletin of Social Security for this year. Thus, in 2023, the employer’s contribution financing meal vouchers is exempt from contributions up to a limit of €6.91 per voucher. Consequently, the value of the meal voucher entitling to the maximum exemption of €6.91 is between €11.52 and €13.82.

Heat wave and employee protection

Employers must take the necessary measures to protect the health of their employees in the event of heat waves (provision of fresh drinking water and protective measures such as auxiliary fans, adaptation of working hours, reduction of speeds, etc.). Despite these precautions, and given the more frequent, longer, and more intense heat waves due to climate change, employers may be forced to reduce or temporarily suspend their activities to protect their employees. As such, the Ministry of Labor recalls that employers faced with this situation during periods of “orange” and “red” vigilance or in the event of a prefectural order ordering a suspension of activity due to the heat wave may place their employees in partial activity for “exceptional circumstances”.

Unemployment-bad weather contribution

Construction and public works companies must pay a contribution to the Paid Leave Fund to finance a reserve fund for the compensation of employees prevented from working because of severe weather. This contribution is deducted from all salaries after deduction of an allowance whose amount is fixed, for the period from April 1st, 2023, to March 31st, 2024, at €90,168. As for the rates of this contribution, they remain stable:
- 0.68% for structural and public works companies.
- 0.13% for finishing companies.