Like every year, companies have to adapt to a number of regulatory changes. Value-sharing schemes, remuneration of trainees, reimbursement of transport costs… It’s hard to make sense of it all in the current turbulent political climate. To help you make sense of it all, we’ve selected the 10 most important measures for small and medium-sized businesses.
However, some measures are still pending.
1. Obligation to set up a value-sharing system
This measure has been extended to small companies (with 11 or more employees) as part of a compulsory 5-year experiment.
It applies to all companies in the legal form of a corporation, employing between 11 and 49 people, and having made a net profit equal to at least 1% of revenues for 3 consecutive years.
If you are concerned, you can set up this value-sharing scheme in 3 different ways:
- by paying a value-sharing bonus;
- by signing a profit-sharing or incentive agreement;
- by setting up an employee savings plan.
2. Coverage of transport costs
It should be remembered that all employers are obliged to contribute to the cost of public transport used by their employees to commute to and from work.
Since 2022, employers have been able to take advantage of an exemption from social security contributions to cover up to 75% of the cost of their employees’ transport season tickets. With the recent approval of the PLF 2025, this measure has been extended until the end of 2025.
Of course, the employer is free to choose to reimburse an amount in excess of this rate. In this case, however, the employer will have to pay the social security contributions corresponding to the difference.
Summary of new tax exemption ceilings for transport from January1, 2025:
| Electric vehicle charging premium | 600 € |
| Transport allowance | 600 (up to a maximum of €300 for fuel costs) |
| Sustainable mobility package | 600 € |
| Sustainable mobility package combined with public transport pass | 900 € |
3. VAT threshold lowered to €25,000 (measure suspended)
This is a major change for small businesses: according to the PLF 2025, the threshold for basic VAT exemption was to rise to €25,000, regardless of the activity carried out.
For many entrepreneurs, this new measure could mean the loss of a major competitive advantage. VAT collection will force them to increase the prices they offer their customers.
Strongly opposed by small businesses, this measure has been suspended for the time being.
As a reminder, the VAT exemption thresholds had already changed on January1, 2025. They therefore remain in force for the time being:
- 85,000 for purchase/resale activities and accommodation services;
- 37,500 for services ;
- 50,000 for lawyers, authors and performers.
💡 VAT exemption is not just for micro-businesses! It applies to all small businesses, whatever their legal form, as long as they don’t exceed the legal sales threshold.
4. Increase in the exemption ceiling for employer contributions to meal vouchers
For meal vouchers issued on or after January1, 2025, the exemption ceiling for employer contributions will rise to €7.26 per meal voucher (from €7.18 in 2024).
To qualify for this exemption, the employer’s contribution must be between 50% and 60% of the share’s value. This revaluation is intended to encourage companies to increase their employer contributions. This would consequently increase the value of meal vouchers (between €12.10 and €14.52, depending on the percentage chosen).
5. New PASS ceilings
The Social Security ceiling is used as a reference base for calculating, among other things, the amount of social security contributions to be applied to salaries, training allowances, sick pay and maternity pay.
Revalued each year on January1, the annual Social Security ceiling will rise to €47,100 in 2025. The monthly ceiling rises to €3,925.
6. No change to trainee remuneration
The legal gratification for an intern will not change in 2025: it remains €4.35 per hour of internship. This amount represents 15% of the hourly social security ceiling, which has not changed since 2024.
As a reminder, a bonus is mandatory for internships lasting more than 2 months. If it does not exceed the legal amount, this bonus is exempt from social security contributions.
💡 Like other company employees, trainees are entitled to reimbursement of 50% of their public transport costs, as well as to meal vouchers if this scheme already exists for other employees. They are not, however, covered by the company health insurance scheme.
7. No increase in the SMIC in January 2025
Since the SMIC already benefited from an early increase at the end of 2024, there will be no further increase at the start of this year. We therefore remain on the amounts set by the November 2024 increase, i.e. :
- Gross hourly minimum wage: €11.88
- Gross monthly minimum wage (for 35-hour week): €1,801.80
- Net monthly minimum wage (for 35-hour week): €1,426.30
8. Amounts of aid for hiring apprentices
Pending approval of a new decree, aid for hiring an apprentice will continue at €6,000 for apprenticeship contracts signed from January1, 2025, and for the first year of the contract only. However, it is reserved for companies with fewer than 250 employees, and must be for a diploma up to baccalaureate level.
The renewal of the decree (scheduled for 2025) should enable the aid to be reinstated for companies with more than 250 employees, with an amount of €2,000 and for the preparation of a diploma up to bac + 5 level. For companies with fewer than 250 employees, the subsidy would be reduced to €5,000 and reserved for apprentices preparing a diploma up to bac level.
9. Development of the tax on the use of vehicles for economic purposes
Formerly known as TVS (tax on company vehicles), the tax on the use of vehicles for economic purposes now groups together 2 different taxes:
- the annual tax on CO2 emissions;
- the annual tax on emissions of atmospheric pollutants.
Concerning all vehicles for professional use, the scales of these taxes have changed since January1, 2025. On the other hand, hybrid vehicles are no longer exempt from the annual CO₂ emissions tax.
10. New courts for companies in difficulty
12 commercial courts have been designated to become economic activity courts from January1, 2025. In practical terms, this means that they will specialize in helping companies in difficulty. They will take charge of procedures such as receiverships or judicial liquidations, for example.
