What’s new in the 2023 finance law for individuals
Help to cope with inflation
The tariff shield is maintained in 2023. Individuals and small co-ownerships consuming less than 150 MWh/year can benefit from it. The maximum authorized increase is limited to 15% against 4% in 2022 from January 1 for gas and February 1 for electricity.
A fuel allowance of €100 will be paid in one go for 2023
It replaces the fuel discount applied directly at the pump in 2022. Who will benefit? People aged at least 16 years using a regularly insured vehicle for professional purposes and belonging to a tax household whose reference income, per unit, for 2021, is less than or equal to €14,700. The application must be made on the impots.gouv.fr website between January 16 and February 28.
Reinforcement of the tax credit for the childcare for children under six years old. This tax credit amounts to 50% of the amounts spent up to a limit of €3,500 per child under the age of six, compared to €2,300 previously.
For example, if you spend €3,000 and have a child, you will be able to benefit from a tax credit of €1,500 compared to €1,150 in 2022.
Implementation of a wood voucher
Households whose reference income, per unit, is less than €27,500 will be able to benefit from this aid, ranging from €50 to €200 depending on their income and the type of fuel used, provided they apply for it before April 30, 2023 on https://chequeboisfioul.asp-public.fr, upon presentation of an invoice proving the purchase of at least €50 worth of wood.
First increase in the PEL rate to 2% in 22 years, for people opening, from January 1, a Housing Savings Plan. The rate remains at 1% for PELs opened before this date.
Revaluation of the income tax scale
All tax brackets have been raised by 5.4%.
|
Income tax scale in 2023 |
|
| Up to 10 777 € | 0 % |
| From 10 778 € to 27 478 € | 11 % |
| From 27 479 € to 78 570 € | 30 % |
| From 78 571 € to 168 994 € | 41 % |
| More than 168 994 € | 45 % |
Incentives for the ecological transition
Creation of a bonus for carpooling. For regular short-distance carpooling (less than 80 km), financial aid of €100 will be paid via applications eligible for the scheme, such as BlaBlaCar Daily, Coopgo or Ecov, on condition that you make one trip as a driver, then nine other trips within three months.
Increase in aid for the purchase of a bicycle. The thresholds to benefit from this aid have been raised: reference income, per unit, of less than €14,089 and less than €6,358 for the increased aid. The premium is variable: from 150 € for a bike without pedal assistance, 300 € for new electric bikes for incomes between 6 358 and 14 089 €, and up to 2 000 € for folding bikes with or without pedal assistance.
Increase of the ecological bonus concerning the acquisition of vehicles : This bonus is reserved for new electric passenger cars with an acquisition cost of less than €47,000 and a mass of less than 2.4 tons, as well as for electric vans. The amount of aid can be up to €5,000 for the acquisition of a car and €6,000 for a van, to which can be added €2,000 for households with an income, per unit, of less than €14,089.
What's new in terms of work?
Revaluation of the SMIC (minimum wage) by 1.81% on January 1, 2023
The gross minimum hourly wage in 2023 will rise to €11.27 from €10.57 on January 1, 2022.
Thus, the gross monthly minimum wage on January 1, 2023 is
- 1,709.28 € per month for an employee working 35 hours per week
- 1,953.47 € per month for an employee working 39 hours per week;
- 1,290.68 € per month for an employee working 35 hours per week in Mayotte.
Participation of holders of the personal training account (CPF).
The Constitutional Council validates the principle that CPF account holders must finance part of their training. Jobseekers remain exempt and employers will be able to pay for this contribution. The terms and conditions of this remaining expense must be specified by decree.
The Team Roche & Cie
Professionals or individuals, French or international, since 1948, Roche & Cie has been assisting clients from all horizons.
contact@cabinet-roche.com
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