Other news for December 2022

Payment of wages

The Labour Code provides that the employer pays the employee’s remuneration by crossed out cheque or by transfer to a bank or postal account. A cash payment is also possible but only for a monthly remuneration of less than €1,500 and at the request of the employee. To combat economic dependence and violence within the couple, the employer must, as of December 26, 2022, pay the salary into an account held or co-owned by the employee. In addition, it will now be impossible for the employee to designate a third party to receive his salary.

Gifts and vouchers for employees

If gifts and vouchers offered to employees at Christmas are, like any form of remuneration, normally subject to social contributions (the CSG and the CRDS), in practice, URSSAF shows a certain tolerance in this area. Thus, when the total amount of gifts and vouchers awarded to each employee during a calendar year does not exceed 5% of the monthly Social Security ceiling (€171 per employee in 2022), the employer is not liable for the corresponding social contributions. And if, this year, the employer has already exceeded this threshold, he can still offer a gift or voucher to his employees for Christmas while being exempt from social contributions, provided that its unit value does not exceed €171.

VAT on advance payments

Currently, VAT on supplies of goods is normally payable to the seller at the time of completion of the transaction, regardless of whether a deposit has been previously paid by the customer. From January 1st, 2023, when the supply of goods will give rise to the payment of a deposit, VAT will become payable upon receipt of this deposit by the seller, proportional to the amount collected, except in exceptional cases. On the other hand, in the absence of an advance payment, VAT on supplies of goods will remain chargeable at the time where the transaction is conducted. Therefore, there are only a few weeks left for companies, if they have not already done so, to adapt their processes, especially IT systems, to this new rule.

Winter sales dates

The next winter sales will begin on Wednesday, January 11, 2023, at 8 a.m. and end 4 weeks later, on Tuesday, February 7, 2023. However, they will take place on different dates in the following overseas departments and regions:
- Meurthe-et-Moselle, Meuse, Moselle, and Vosges: from Monday, January 2 to Sunday, January 29, 2023.
- Guadeloupe: from Saturday, January 7 to Friday, February 3, 2023.
- Saint Pierre and Miquelon: from Wednesday, January 18 to Tuesday, February 14, 2023.
- Reunion Island (summer sales): from Saturday, February 4 to Friday, March 3, 2023.
- Saint-Barthelemy and Saint-Martin: from Saturday, May 6 to Friday, June 2, 2023.