In 2010, major changes include the following:
SMIC:
From 2010, the minimum wage will be adjusted automatically every January 1.
The SMIC was thus increased to € 8.86 either a monthly amount of € 1343.77 for 35 hours.
PAYROLL: The
social security ceiling e is set at € 2,885 per month. The maximum monthly
ARRCO passes € 8655, the ceiling and UNEDIC AGIRC to € 11,540 while the Tranche C AGIRC is € 23,080.
Package APEC is increased to € 20.77 (€ 12.46 for the employer and 8.31 € for the employee). The social package
is doubled to 4%.
SENIORS: The
retirement between 60 and 64 years is no longer possible.
From 65, the employer may not retire an employee with a written agreement. Only
70th anniversary of it finds that the employer the opportunity to save for retirement. The
benefits retirement are no longer exempt from income tax in the limit of 3050 €, they are now taxed from the first euro
EMPLOYMENT OF DISABLED:
firms to least 20 employees who took no action on employment the disabled are forced to pay the Treasury an amount equal to the contribution AGEFIPH plus 25%. In 2010, they must also pay a contribution to AGEFIPH equivalent to 1500 times the hourly minimum wage by missing item from the legal requirement of 6%.
SELF:
From 1 January 2010, the self within the CIPAV can opt for the micro-enterprise. For 2010 they will have until February 28 to exercise the option.
Hervé ROCHE
Lawyer
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