Pay slips
Pay slips published from July 1st, 2023, will have to incorporate additional information, namely the “net social amount”. This corresponds to all gross sums related to employees’ remuneration and replacement income (salaries, bonuses, benefits in kind, legal short-time work allowances, paid holiday allowances, etc.) from which compulsory contributions and social contributions are deducted.
Telephone canvassing
As of March 1st, 2023, businesses will only be able to call individuals for commercial prospecting purposes from Monday to Friday, except holidays, and from 10 a.m. to 1 p.m. and from 2 p.m. to 8 p.m. only. The frequency of calls will also be limited as of March 1st, 2023. Thus, from this date, it will be forbidden for a business to call the same individual more than 4 times over a period of 30 days. A business that does not comply with these rules will incur an administrative fine of up to €75,000 if it is a natural person and up to €375,000 if it is a company.
Pension reform
Currently set at age 62, the legal retirement age could soon be gradually raised to 64. Concretely, this age would increase by 3 months per generation. This measure would apply only to persons born on or after September 1st, 1961. Insured persons born before this date could still retire as early as age 62. At the same time, the bill provides for the gradual extension to 172 quarters (i.e., 43 years) of the contribution period allowing insured persons to obtain a full retirement pension. This much-contested reform is currently being considered by Parliament.
Review of tax audits
The government presented the results of the fight against tax, customs, and social contribution frauds for the year 2022. No less than 10.6 billion euros in taxes were collected last year by the State because of tax audits, a level equivalent to that of 2021. However, the collected money mainly concerns corporate tax and payroll tax.
