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Mileage scales

After a 10% increase last year, the government had announced a further revaluation of the flat-rate assessment scales for vehicle costs. A further increase that was set at 5.4% to take into account inflation experienced in 2022. It should be recalled that these scales can be used, in particular, by employees and managers who use their personal vehicle for their professional activity and who will opt, in the declaration of their 2022 income for the deduction of their actual expenses as well as liberal professionals subject to the controlled declaration regime to assess their business travel expenses and employers to compensate, in 2023, their employees and managers who make business trips with their own vehicle.

Hot water

Employers must provide their employees with various sanitary facilities, including sinks (at least one for every ten people). The water of these sinks must be at adjustable temperature. However, in order to reduce energy consumption, the Government allows employers to derogate from the rules of the Labour Code relating to the use of hot water in the workplace. Thus, until June 30, 2024, employers may, if necessary, after consulting their social and economic committee, provide employees with water whose temperature is not adjustable (i.e., unheated water).

Electricity aid

Companies eligible for the “electricity shield” or the “electricity shock absorber” had until March 31st, 2023, to send their supplier a sworn certificate of eligibility for one or the other of these two aid schemes for the payment of electricity bills. This deadline for filing the certificate has just been extended by the government to June 30, 2023.

Increase in the minimum wage

Since May 1st, the minimum wage (SMIC) has been increased by 2.22%. Its gross hourly amount of the SMIC now amounts to €11.27. As for its gross monthly amount, it increases from €1,709.28 to €1,747.20 for a monthly working time of 151.67 hours. That is an increase of about €38.

Copyright : Les Echos Publishing 2023

Crédits photo : Manu Vega