At the beginning of the year, it is necessary to update social data to draft various documents and draw up pay slips. Below are the main rates, thresholds, ceilings and other data applicable in 2022.
Minimum wage (SMIC)
On January 1st 2022, the hourly minimum wage is set at €10.57 compared to €10.48 on October 1st 2021.
For young employees under the age of 18 and with less than 6 months of professional practice in the branch of activity, the hourly minimum wage is:
- €8.46 for children under 17 (20% reduction);
- €9.51 for young people aged 17 to under 18 (10% reduction).
Guaranteed minimum
It remains fixed at €3.76 on January 1st 2022.
The guaranteed minimum is only used as a reference for benefits in kind in hotels/cafés/restaurants. The meal benefit in kind remains assessed at one time the guaranteed minimum unless a higher assessment is set by collective agreement.
Benefits in kind
Flat-rate assessment of the food benefit in kind
The food benefit in kind is reassessed for employees and similar to whom the employer provides food.
Value of the food benefit in kind for 2022 | ||
General case | For a meal | € 5.00 |
For one day (2 meals) | € 10.00 | |
For one day (2 meals) | For a meal | € 3.76 |
For one day (2 meals) | € 7.52 | |
Lump-sum assessment of the housing benefit in kind
It depends on the ratio between the gross monthly remuneration in cash of the employee and the monthly ceiling. It should be noted that this fixed scale is not applicable to managers: reference must be made to the actual value of the benefit in kind.
For employees who must be housed in the premises where they perform their duties (security personnel, security guard, etc.), it is possible to apply a 30% reduction to the value of the benefit in kind.
2022 assessment of the housing benefit in kind (lump sum monthly) | ||
Gross monthly salary in € | Housing with (these assessments are for a full month) | |
One main room | Several main rooms | |
Less than 1714 | € 72.30 | € 38.70 by main room |
From 1 714 to 2 056,79 | € 84,40 | € 54,20 by main room |
From 2 056,80 to 2 399,59 | € 96,30 | € 72,30 by main room |
From2 399,60 to 3 085,19 | € 108,30 | € 90,20 by main room |
From 3 085,20 to 3 770,79 | € 132,70 | € 114,40 by main room |
From 3 770,80 to 4 456,39 | €156,60 | € 138,20 by main room |
From 4 456,40 to 5 141,99 | € 180,80 | € 168,50 by main room |
Beyond €5 141.99 | € 204.70 | € 192.60 by main room |
Exemption ceilings for flat-rate allowances for professional expenses
Meal fees
When the employee is on a business trip or forced to incur additional food expenses due to special work circumstances, the employer who covers these expenses in the form of lump sum allowances is exempt, under certain conditions, from contributions.
Within limits set as follows for 2022:
- Employees on the move:
- Restaurant meal: €19.40
- Meals outside the premises: €9.50
- Catering allowance at the workplace for employees forced to take their meals at the workplace due to special conditions: €6.80
Flat-rate long-distance travel allowances
When the employee makes long trips, daily amounts are set according to the place of travel as follows:
Long trips in metropolitan France | |||
Travel time | Exoneration limits | ||
Meals | Accommodation and breakfast | ||
Paris and departments 92,93,94 | Other places in France | ||
For the first 3 months | € 19.40 | € 69.50 | € 51.60 |
Beyond 3 months and up to 2 years | € 16.50 | € 59.10 | € 43.90 |
Beyond 2 years and up to 6 years | € 13.60 | € 48.70 | € 36.10 |
Restaurant vouchers
The maximum amount of the employer’s contribution to the financing of restaurant vouchers exempt from contributions is set at €5.69 in 2022.
Teleworking costs
Teleworking costs are reimbursed to the employee exempt from contributions on receipts. But they can also be reimbursed in the form of flat-rate allowances. The ceilings for 2022 are fixed as indicated below:
FIXED ALLOWANCES | Exemption limits | |
General case | Allowance provided for by collective agreement, professional or interprofessional agreement or group agreement | |
Depending on the number of teleworking days per week | €10 per month per telework day per week | €13 per month per telework day per week |
Depending on the number of teleworking days per month | €2.50 per teleworking day | €3.25 per teleworking day |
Maximum monthly exemption limit | – No maximum monthly limit is provided for an allowance calculated according to the number of teleworking days per week – €55 per month for an allowance calculated according to the number of days of telework | €71.50 per month |
Social security ceiling
It remains fixed at €3,428 per month, i.e. €41,136 per year for a full-time employee present all year round (€26 per hour).
Vouchers and gifts granted by the CSE or, in certain cases, by the employer
They are exempt from contributions within certain limits.
Their cumulative value over the year and per employee must not exceed 5% of the monthly social security ceiling (€171.40) in 2022.
Exceptionally, the ceiling for exemption from social security contributions for purchase vouchers and gifts allocated by the CSE or, in the absence of a full-service CSE, by the employer for the year 2021 is increased from €171.40 € to €250.
Internships: minimum bonus and deductible threshold
Minimum allowance for internships
Internships lasting more than 2 consecutive months or, during the same school or university year, of 2 consecutive or non-consecutive months must give rise to an allowance. When their amount is not fixed by branch agreement or extended professional agreement, the bonus is equal to 15% of the hourly social security ceiling (€3.90 per hour in 2022).
Contribution deductible threshold
The cash bonus paid to trainees is not considered as remuneration if it does not exceed €3.90 per hour in 2022.
Retirement and provident contributions, exemption thresholds for social security contributions in 2022
- Employer contributions financing collective and compulsory supplementary pension schemes (“Art. 83” contracts or compulsory contributions to a compulsory company retirement savings plan) are exempt from social security contributions up to the highest limit between:
- 5% of the annual social security ceiling (€2,056.80 for 2022);
- 5% of gross remuneration within the limit of 5 times the annual social security ceiling (€10,284 for 2022).
- Employer contributions financing collective and mandatory supplementary provident schemes are exempt from social security contributions:
- within the limit of 6% of the annual social security ceiling (€2,468.16 for 2022) + 1.5% of gross remuneration subject to social security contributions;
- in any case, the exemption limit cannot exceed €4,936.32 for 2022.
Social security contributions (employee and employer) for 2022
Social contributions
We do not indicate here all the contributions applicable to salaries in 2022, but you can contact us so that we can communicate them to you.
CSG and CRDS
The base of the CSG and the CRDS on professional and similar income is subject to an allowance for professional expenses of 1.75%. This allowance no longer applies to the portion of compensation that exceeds €164,544 for 2022.
General reduction of employer contributions
The formula for calculating the coefficient of the general reduction in employer contributions depends in particular on a parameter “T”, equal in 2022 to the sum, at the level of the minimum wage (SMIC):
- employer contributions for health insurance, old-age insurance and family allowances, the FNAL, the solidarity contribution for autonomy and a fraction of the work accident contribution;
- AGIRC-ARRCO employer pension contributions, which generally represent 6.01 points at SMIC (4.72% AGIRC-ARRCO contribution + 1.29% general equilibrium contribution);
- employer unemployment insurance contributions (4.05 points).
The value of the parameter T on January 1st 2022 is, for general cases (excluding journalists, medical professions and sales representatives -VRP-) set at:
- With 0.10% FNAL: 0.3195
- With 0.50% FNAL: 0.3235.
Payroll tax
Here is the monthly scale for 2022:
- 4,25% up to €678;
- 8,50% over €678 and up to €1,353;
- 13,60% over €1353.
Withholding tax on non-residents for tax purposes
Unless there is an international tax treaty preventing it, salaries from French sources paid to persons who are not domiciled in France for tax purposes are subject to withholding tax. This system should not be confused with the withholding tax (PAS) applied to the salaries of anyone residing in France.
Here is the monthly schedule:
- 0%: less than € 1,269;
- 12%: from €1,269 to €3,681;
- 20%: over €3,681.
Training contributions and Tax learning
As of January 1st 2022, the URSSAF will be responsible for collecting:
- the legal contribution to vocational training (0.55% or 1% depending on the workforce), the 1% CPF-CDD and the 2% contribution specific to entertainment workers;
- the apprenticeship tax at the rate of 0.68% and possibly the additional contribution to apprenticeship.
The declaration of these contributions is included in the monthly DSN.
We are obviously at your disposal to explain all these figures to you. We can also, if you wish, draw up your payslips as well as your entire social file. Do not hesitate to contact us!
