PAYROLL: What are the main changes for 2023?
At the beginning of this year, we propose a quick overview of the main changes that will impact this year 2023!
> Covid derogatory sick leave
Employees infected by Covid-19 receive daily allowances and salary maintenance from their employer until 31th December 2023 at the latest, under special conditions (no waiting period, no seniority requirement, etc.). The sick leave is recorded by the health insurance fund after a declaration made through an online service.Employees with symptoms of the infection are no longer eligible for derogatory sick leave.
> Lump-sum deduction of employers’ contributions
The lump-sum deduction of employer’s contributions may be deducted from the contributions due for the entire remuneration (and no longer from those due for overtime increments only).This change applies retroactively to contributions due for periods since 01/10/2022.
> Monetization of TOIL days (social regime)
The employee may, at his/her request and in agreement with the employer, waive all or part of the days or half-days of rest acquired in respect of periods after 1rst January 2022 and until 31th December 2025.The flat-rate deduction of employer’s contributions, previously reserved for companies with less than 20 employees, is applicable to the renunciation of days in companies with 20 to less than 250 employees.
> Apprenticeship and professionalization contracts
The payment of “exceptional” financial aid for the hiring of apprentices and employees on professionalization contracts has been renewed for 2023, with a new amount.Apprenticeship contracts and professionalization contracts concluded between 1rst January and 31th December 2023 for the preparation of a diploma or professional qualification of no more than level 7 (master’s degree, engineer, etc.) are entitled to exceptional aid, paid for the first year of performance of the contract, amounting to €6,000.
> Provision of an electric vehicle
The favourable system relating to the evaluation of the benefits in kind linked to the provision of an electric vehicle by the employer is extended until 31/12/2024.The evaluation of the benefit in kind for the basis of social security contributions does not take into account, for the years 2023 and 2024, the electricity costs incurred by the employer for recharging the vehicle. In addition, the expenses will continue to be assessed after application of a 50% deduction up to a limit of €1,800 per year.When the charging point is installed at the workplace, the benefit in kind resulting from the use of this charging point by the employee for non-professional purposes is assessed at a zero amount, including for electricity costs.
> Telework and NICT
The exemption limits for lump-sum telework or NICT allowances are now revalued each year on 1 January:
- for telework, to €10.40 per month for a weekly telework day or €2.60 per telework day, up to a maximum of €57.20 per month (compared to €10 per month for a weekly telework day or €2.50 per telework day, up to a maximum of €55 per month in 2022);
- for expenses incurred for the use of NICT tools, €52.20 per month if justified by a professional reason (compared to €50 per month in 2022).
> Company Savings Plan
Renewal for 2023 of the temporary exemption from the social security tax on employer contributions supplementing a voluntary payment into the Company Savings Plan (PEE – Plan d’Epargne Entreprise in French) intended for the purchase of shares or investment certificates of the company or of a company in the group.
> SMIC
The hourly minimum wage has been set at €11.27 on 01/01/2023.
Here are the main changes for 2023.
We will keep you informed of further announcements and we remain at your disposal to answer your questions, so do not hesitate to contact us!
