Other news for october

End-of-career medical examination

The end-of-career medical examination of employees who have held a high-risk position - a rule stipulated in the Labor Code in 2018 - can finally enter into force thanks to a recently published enforcement decree. The decree requires employers to organize a medical examination by an occupational physician, for the benefit of employees who occupy, or have occupied during their professional career, a high-risk-job which requires enhanced medical follow-up. This will help to determine whether post-professional medical surveillance is necessary.

Revaluation of the minimum wage

Since January 1st, 2021, the hourly amount of the SMIC (Salaire Minimum de Croissance (SMIC) - French minimum wage) is €10.25 gross or €1,554.58 gross per month (for a working time of 151.67 hours per month). At the beginning of October, these sums will automatically be revalued by 2.2% to follow the evolution of inflation. Thus, the gross hourly amount of the SMIC will pass, on October 1st, 2021, from €. 10.25 to €. 10.48. The gross monthly minimum wage will increase by €34.89 et will be €1,589.47 (for 151.67 hours of work per month).

Impots.gouv.fr has a new service

At the end of August 2021, the government launched a new service called “Real estate evaluation”. Integrated into the www.impots.gouv.fr platform, this service allows taxpayers, whether they are individuals or professionals, to have a general view of all their real estate (buildings) located in France as well as their characteristics (nature of the property, description, address, number of rooms, surface, outbuildings ...). In practice, to access this information, simply connect to your “professional” or “individual” space on the site www.impots.gouv.fr, then click on the “Real estate” section.

Corporate donations

Companies that make donations for the benefit of certain non-profit organizations can benefit from a reduction in income tax, equal to 60% of the payments, without exceeding €20,000 or 0.5% of their turnover excluding tax when the latter amount is higher. From January 1st, 2022, these companies will have to have tax receipts issued by the beneficiary organizations to be able to take advantage of the sponsorship tax reduction.