Minimum wage, taxes, and learning... What has changed in the company on the 1st of January

important changes come into force for companies and their employees in 2019. Tour of the horizon.

early In the year 2019, the companies and the employees will need to adapt to many changes. Most of them are from the act's future September 5, 2018 or the act of financing of social security. Increase of the Minimum wage and bonus activity, deduction at source, fusion schemes Agirc and Arrco agreements arduous, learning, professional training... all areas affected by new things. It makes the point.

Minimum wage and bonus activity

The government has made official by decree on 19 December last the 1.5% increase of the minimum wage growth (Smic). An employee at the Smic button now 1525 € gross monthly (1227 euros net after deduction of tax and social charges) is 10,06 euros per hour (8,09 € net).

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In addition, the premium business, paid to workers on modest incomes (up to 1.5 times the Minimum wage, or 1723 euros) net, increases of approximately 90 euros.

The self-employed can also claim for the premium of activity, provided that their last reported sales is less than 82 200 euros for traders, 32 900 € for the liberal professions, 32 900 € for the artisans.

withholding tax

Now, the income tax is paid as soon as it receives its revenues. This levy relates to wages, retirement pensions, unemployment benefits, per diem, social security, and the taxable portion of redundancy payments.

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The employees are taken directly on their payroll, pensioners on their pension by the pension fund.

Fusion schemes Agirc and Arrco

The two retirement plans Agirc (supplementary pension for executives) and Arrco (supplementary pension for salaried employees) merged to form a single regime on 1 January. The system of supplementary pensions for private employees is also simplified. Changes of slices, and contributions are expected on the payroll for human resources services.

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Removal of the package of social premiums, profit sharing and employee savings in SMES

in Accordance with the provisions of the financing law of social security, the services of the Urssaf, announced on 11 December last the removal of the social contribution for SMES (less than 250 employees), in order to increase the use of incentive and participation. These are amounts paid since January 1, under:

- a participation agreement, an agreement of profit-sharing and the contribution of businesses to a salary savings plan (PEE, PEI, PERCO) for companies with a workforce not exceeding 50 employees,

- the incentive for companies whose workforce is between 50 and less than 250 employees.

End of the YEAR and decrease in employers ' contributions

The CICE (tax credit for competitiveness and employment), which entered into force in 2013, was a tax benefit given to companies and calculated on the basis of the payroll paid to employees paid less than 2.5 times the Minimum wage gross hourly. It was equivalent to a reduction in social contributions of the company.

As promised during the election campaign of Emmanuel Macron, the YEAR ending January 1, 2019. It is replaced by a decrease of 13% to 7% in the rate of employer contributions for health and disability insurance for the same wage bill (which does not exceed 2.5 times the Minimum wage). Thus, the cost of the work will fall directly each month, rather than offset, as was the case with the SIEC.

e-Invoicing for SMES

Since 1 January 2019, the invoicing for public procurement contracts is mandatory for the SMES employing 10 to 250 employees. The last phase of this obligation will occur in 2020 for the TPE (less than 10 employees).

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Tax GAFA

Without waiting for its adoption at the european level, France levies a tax on turnover but also on the advertising revenues and the resale of personal data) of the Gafa (Google, Apple, Facebook, Amazon) from the 1st of January. This was announced by the economy minister, Bruno Le Maire, on the 6th of December last. This measure could be approved in the framework of the law Covenant.

Extension of the obligation to conclude an agreement "drudgery"

A new threshold of triggering of the obligation to negotiate an "agreement for the prevention of exposure to certain occupational hazards", said agreement painfulness, comes into force.

It refers to companies of which at least 25% of employees are exposed to one of the 6 facteurs risk and the companies in which the index ratio AT-MP (total number of accidents at work and occupational diseases over the last three years brought the total workforce) is at least 0.25.

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In addition, employees subject to one of the four following risk factors: manual handling of loads, postures, vibration, chemical hazards, are matched 500 hours in the personal account of training (or 7500 euros).

Changes to the part-time therapeutic and paternity leave

The obligation of a judgment of full-time work before any part-time therapeutic is removed. An employee may now request a part-time basis for therapeutic reasons without having been on sick leave in advance.

The paternity leave is extended in case of hospitalization of the child, up to a month.

Measures to combat sexual harassment in enterprise

Four bonds are made to companies with at least 250 employees to combat sexual harassment: designate a " referent "harassment" in the company, designate a referent "harassment" the committee for social enterprise (CSE), training these referents, inform by any means the employees on the civil remedies and criminal sexual harassment policy and provide the contact details of the competent authorities.

New obligations for equality in the workplace

According to the law's Future September 5, 2018, the companies of over 250 employees are obliged to:

- publish indicators on pay differentials between women and men and the actions implemented to eliminate them;

- negotiate a plan to catch-up pay (a financial sanction of up to 1% of payroll in the event of non-compliance);

- to register the information on the content of the indicators of the pay gap between women and men in the SED (basic economic and social data).

companies with fewer than 250 employees will be required to apply these provisions in 2020.

learning Aids

many changes are to be taken into account for the companies that employ the apprentices:

- the minimum age of entry into apprenticeship is raised to 29 years of age or older;

- the minimum duration of the apprenticeship contract is reduced to 6 months;

- the learning contract must include the period of practical training at the employer and the period in the training centre;

- the minimum remuneration of the apprentice under the age of 21 years is identified;

- the requirement to go before a judge prud homal to break a contract of apprenticeship is deleted, while new grounds of breach of contract learning appear (inability without obligation reclassification, death of the employer and permanent exclusion from the apprentice of the training centre);

- the recruitment examination from a physician of the work can be replaced by a medical examination with a doctor if any professional occupational health service is not available within a period of two months.

new in the professional training

the operation of The account staff training (CPF) passes a credit fixed in hours with a credit in euros (500 euros per year, with a ceiling of 5,000 euros).

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The individual training leave (CIF) disappears in favor of a new CPF professional transition.

The period of professionalization is abolished in favour of the scheme "conversion or promotion by alternating" called device pro-A (alternating retaining his commission and his remuneration), while the training plan is changing name to become the "plan of development" skills with a distinction between mandatory training and other training courses.

Obligations of the professional maintenance

information on the activation of the PFC, the government aid of the CPF and the council on professional development, are now mandatory during the professional interview.

Read our complete file

The Smic, minimum wage for employees

Muriel Pénicaud announced an increase of the Minimum wage of 15 euros per month in 2020 Bruno Mayor opposed to a boost in the Minimum wage on January 1, The group of experts on the minimum wage (Smic) does not recommend a "boost"

A matching sanction of the CPF is expected in the absence of maintenance and training. On the other hand, the demand for professional maintenance back from a long absence at the initiative of the employee is possible. An agreement of branch or company may also change the periodicity of the maintenance professional.