The minimum wage remains unchanged...
According to figures published in mid-December by INSEE and Dares, the minimum wage should have been subject to an automatic increase of almost 2% on January 1st, 2025. But this increase will not take place at the beginning of the year since the government has done it on November 1st, 2024, by increasing the gross hourly minimum wage by 2%, thus bringing it from €11.65 to €11.88. The minimum wage will therefore not increase on January 1st, 2025. As a reminder, since November 1st, 2024, the gross monthly amount of the minimum wage has been set at €1,801.80 for a monthly working time of 151.67 hours (full-time corresponding to the legal working time of 35 hours per week).
... as well as the guaranteed minimum
Like the minimum wage, the guaranteed minimum, which is of particular interest to the hotel-café-restaurant sector for the evaluation of benefits in kind for food, should have been subject to an automatic revaluation of almost 2% on January 1st, 2025. But this increase will not take place at the beginning of the year since the government has done it on November 1st, 2024, by increasing the guaranteed minimum by 2%, from €4.15 to €4.22. The guaranteed minimum will therefore not increase on January 1st, 2025. In the hotel-café-restaurant sector, the food advantage is therefore still estimated at €8.44 per day or €4.22 for a meal.
Tax-free donations for Mayotte
Following tropical cyclone Chido which hit Mayotte on December 14th, 2024, the public authorities have launched an appeal for generosity. A call for donations aimed at providing Mayotte and its inhabitants with rapid assistance that is equal to the humanitarian and health challenges. Thus, donators who give, from December 17th, 2024 to May 17th, 2025, to non-profit organizations and foundations recognized as being of public utility and which operate in the devastated areas, provide free meals to people in difficulty, help people get housing, including by the reconstruction of damaged residential premises or provide care to people in difficulty, will be entitled to an income tax reduction at the increased rate of 75%, up to a limit of €1,000, and at the rate of 66% above that, up to a limit of 20% of taxable income.
Legal interest rate
For the first half of 2025, the legal interest rate is set at 7.21% for receivables due to individuals and 3.71% for receivables due to professionals. These rates are down compared to the previous semester (8.16% and 4.92% respectively for the second half of 2024). As a reminder, this rate is used, in particular, to calculate, in the absence of contractual stipulations, the late payment interest due in the event of non-payment by a debtor after he has been given formal notice (i.e. 7.21% late payment interest if the debtor is a private individual and 3.71% if he is a professional).
