Pay slip
For several years, employers have been required to comply with a model pay slip established by the public authorities. This model was modified on July 1st, 2023, in order to incorporate latest information, namely the net social amount. However, a new model pay slip was to be imposed on all employers from January 1st, 2025. A revised model, regarding the presentation of social security contributions and including a new section devoted to “reimbursements and various deductions” (transport costs, meal vouchers and holiday vouchers). Finally, a recent decree postpones the mandatory entry into force of this new model until January 1st, 2026. Knowing that employers can set it up voluntarily in their company before this date.
Tax audit report
The Directorate General of Public Finances (DGFiP(1)) has published its activity report for 2023. Regarding the fight against tax fraud, it appears that €15.2 billion in adjustments (tax and penalties) were claimed from individuals and companies following tax audits in 2023, compared to €14.6 billion in 2022 (+4.1%). As for the amount actually collected by the State, it is estimated at €10.6 billion, a level equivalent to that of 2022.The adjustments mainly concerned corporate income tax (€3.2 billion), registration fees (€3 billion), income tax (€2.2 billion) and VAT (€2.1 billion). In practice, 255,058 desk checks (i.e., remotely) were carried out on businesses in 2023, including 132,056 for VAT credit refund claims.
Orphan’s pension
Children of craftsmen, traders, and unregulated liberal professionals whose two parents have died are entitled to an orphan’s pension for deaths, disappearances and absences occurring on or after July 9, 2024. The amount of the orphan’s pension is equal to 54% of the retirement pension received or would have been received by the deceased but may not be less than €100 gross per month. The pension is paid to orphans up to the age of 21 or, for those whose annual earned income does not exceed €12,994 (for 2024), until the age of 25. However, it is due without age conditions to orphans who can prove a permanent disability of at least 80% and whose income does not exceed €12,994. A rate lowered to 50% for orphans who have been recognized as having a substantial and lasting restriction on access to employment.
Courts of economic activities
The law on the programming of justice of November 20, 2023, had provided for the transformation, on an experimental basis for a period of 4 years of a certain number of commercial courts into “courts of economic activities” (TAE(2)) with extended jurisdiction, in particular with regard to the prevention and treatment of business difficulties. In this context, twelve commercial courts will become TAEs as of January 1st, 2025: those of Marseille, Le Mans, Limoges, Lyon, Nancy, Avignon, Auxerre, Paris, Saint-Brieuc, Le Havre, Nanterre, and Versailles.
(1) Direction générale des Finances publiques
(2) Tribunaux des Activités Économiques
