ConseilRH - Données, frais et indemnités - Data expenses and allowances

Data, expenses and allowances 2018

SMIC - Minimum wage

9.88 € gross since 01/01/2018, or :
1 498.47 € for 35 hours/week
1 712.53 € for 39 hours/week, with 4 hours overtime at 125%

GMP monthly for a full-time work in 2018

Monthly base fixed at 353.82 € (full-time employee present all year), so 72,71 € monthly of which 27.60 € is the employee’s share and 45,11 € is the employer's share. Applicable to salaries under the new set amount of 3 611.48 € monthly. This value is definitive for 2018.

Social security limit

 20172018
Year38 228 €39 732 €
Month3 269 €

3 311 €
Week754 €

764 €
Daily180 €

182 €
Hourly (applicable for < 5 hours of work)24 €25 €

Professional expenses 2017 et 2018

Professional expenses reimbursed on the basis of a fixed amount are not subject to contributions as long as they are within the limits below (1) :

 Max deductible 2016Max deductible 2017
Meal at location outside the company8.90 €

9.00 €
Meal taken in the workplace (2)6.30 €6.40 €
Meal taken at a restaurant during business trip18.30 €18.40 €
Overnight business trip (3)
- accommodation & breakfast (French departments 75-92-93-94)
- accommodation & breakfast (other departments within France)
65.30 €
48.50 €
65.80 €
48.90 €
Professional mobility
- accommodation and meal allowance – daily (< 9 months)
- moving allowance
+ increase per dependent child (max. 3)
72.30 €



1454.60 €


+ 121.20 €
73.20 €



1466,20 €


+ 122.20 €

(1) Subject to the non-application of the flat-rate deduction for professional expenses.
(2) Example : forced to take meals at the workplace: teamwork, consultant, continuous work, shift schedule or night shift.
(3) For the first three months. NB. Lower limits are applied from the 4th to the 24th month, then from the 25th to the 72nd month, click here for more details.

For the executives (SARL executives, SA presidents...) the reimbursement of professional expenses can be done only on basis on the actual expenditure.

Kilometer Allowance 2018

Scale of kilometer allowances for cars : published in the Journal Officiel February 24, 2017.

Tax HP per km< than 5.000 kmfrom 5001 to 20 000 km+ than 20.000 km
3 HP and lessd x 0,410 (d x 0,245) + 824d x 0,286
4 HPd x 0,493(d x 0,277) + 1 082d x 0,332
5 HPd x 0,543(d x 0,305) + 1 188d x 0,364
6 HPd x 0,568(d x 0,320) + 1 244d x 0,382
7 HP and mored x 0,595(d x 0,337) + 1 288d x 0,401

Fringe benefits 2018 : fixed evaluation (1)

 Gross monthly remuneration (in €€)
Less than
1634.50
from 1634.50
to 1961.39
from 1961.40
to 2288.29
from 2288.30
to 2942.09
from 2942.10
to 3595.89
from 3595.90
to 4249.69
from 4249.70
to 4903.49
starting from
4903.50
Food allowance 1 meal4.75
Food allowance 2 meal9.50
Accommodation 1 room68.5080.0091.30102.60125.60148.40171.20194.00
Accommodation including more than one room,
per ppal room
36.6051.4068.5084.50108.40131.10159.70182.60

(1)  Except higher CBA amounts or per employee agreement.

Fixed evaluations are also provided for the following fringe benefits : vehicles and tools from NICT.
For executives (SARL managers, SA presidents ...) the evaluation of the fringe benefits, food and accommodation allowances must be determined according to their real value.

Withholding tax for Non-Resident

(art. 182A of the General Tax Code - Code Général des Impôts / the Order of 20/12/2012).
For the year 2017, the limits of each rate of withholding tax applicable to salaries, wages, pensions and life annuities levied to individuals who are not tax residents in France are set as follows :

 Year
(in euros)
Trimester
(in euros)
Month
(in euros)
Week
(in euros)
Day or part of one day (in euros)Applicable Rates
From-----0%
From14 4613 6151 2052784612%
From41 95110 4883 49680713420%

Payroll tax

Scale of the payroll tax due to annual gross income paid in 2018 :

Fraction of gross annual income Rate
Within the limit of 7 7214,25%
Between 7 721 € and 15 417€8,50%
Between 15 417 € and 152 279 €13,60%
Over 151 279 € 20,00%

The associations employing fewer than thirty employees benefit of an amount of the annual allowance set to 20 283 € regulated by the law of 1 July 1901.

Withholding tax Thresholds

Annual income Attachable portion
Within the limit of 3 730 € inclusive1/20
 From 3 730 € to 7280 € inclusive1/10
 From 7 280 € to 10 850 € inclusive1/5
 From 10 850 € to 14 410 € inclusive1/4
 From 14 410 € to 17 970 € inclusive1/3
 From 17 970 € to 21 590 € inclusive2/3
 Over 21 590 €in totality

The income brackets thresholds are increased by 1 420 € a year per person charged to the debtor, on documentary evidence. Moreover, remember that the employee must receive at least the amount of the RSA for a single person (see below for current value) regardless of their family responsibilities.

Miscellaneous benefits 2018

  • Guaranteed minimum is set to 3.57 € in 2018.
  • RSA base amount - 2018 for a single person: 545.48 €.
  • In order to be exempt from social security contributions for restaurant voucher, the maximum amount of the employer contribution to the acquisition in 2017 is set to 5,38 € and must be between 50% and 60% of the value of the restaurant voucher.