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What's new in 2025
At the beginning of the year, certain regulatory thresholds were revised, particularly in the tax, economic and social fields.
Here are the main key figures that will govern your business in 2025
1. Revaluation of the SMIC
The SMIC (salaire minimum interprofessionnel de croissance) is adjusted annually by decree on January 1. This takes account of inflation for the 20% of households with the lowest incomes. In addition, each increase of at least 2% in the consumer price index is automatically followed by an increase in the Smic in the same proportions.
On January 1, 2025, the gross SMIC is €11.88 per hour, or €1,441.44 per month based on a 35-hour week.
2. Social security thresholds
As a result, social thresholds are changing:
On January 1, 2024, the annual Social Security ceiling (PASS) will rise to €47,100 (from €46,368 in 2024) and the monthly ceiling to €3,925 (from €3,864 in 2024), an increase of 1.6%.
For the year 2025, the announced values are as follows:
47,100 in annual value ;
11,775 in quarterly value ;
3,925 in monthly value ;
906 € weekly value ;
216 € daily value ;
29 per hour.
The social security base of 150 SMIC per hour used to validate a pension quarter has been raised to €1,782,
600 SMIC per hour: €7,128.
- to validate 4 quarters
- entitle you to IJ benefits
- They also represent the amount of the voluntary contribution base.
- represent the minimum revenue accumulated over 3 years to qualify for AFDAS training rights
900 SMIC per hour:
- €10,485 in 2024
represent the minimum level of compulsory IRCEC contributions for 2025.
- 10,692€ for 2025 is the minimum revenue accumulated over 5 years to qualify for AFDAS training rights.
3. Artists' ancillary remuneration
Also indexed to the value of the SMIC hourly wage, the maximum amount of ancillary remuneration is set at 1,200 SMIC hourly wage, or €14,256 in 2025.
4. Pensions and benefits
As of January 1, basic pensions will increase by 2.2%.
Other increases include
- Allocation de solidarité aux personnes âgées (Aspa) ;
- reversionary pension;
- widow's allowance.
This increase will take effect on the January pension paid on February 9.
5. New VAT rules
1. From 2025 onwards, the thresholds for basic VAT exemption will be set on a permanent basis, thus ending the three-yearly indexation of thresholds.
2. What's more, the tolerance period for entrepreneurs has been drastically reduced. It is no longer possible to exceed the threshold one year without having to charge VAT the following year.
And if you exceed the increased threshold, you'll have to invoice it from the date of overshoot (and no longer retroactively from the first day of the month of overshoot).
If you are a craftsman, the thresholds are as follows:
- service activities: €37,500; higher threshold: €41,250
- sales of goods: €85,000; higher threshold: €93,500.
If you are an author, the thresholds are as follows
- on artistic income (sales of works and transfer of rights): €50,000, increased threshold: €55,000;
- on other activities: 35,000€, increased threshold: 38,500€.
The thresholds for the simplified VAT regime have also been raised: 876,000 euros for sales of goods, 264,000 euros for services and liberal professions. Annual VAT liability must be less than 15,000 euros.
3. VAT exemption extended Europe-wide for self-entrepreneurs
To qualify, they must :
- declare to the tax authorities that they wish to benefit from the tax-free allowance in the 27 EU countries
- respect the €100,000 sales ceiling in the EU
- respect the specific rules of the countries concerned.
6. Phasing out the CVAE
The business value-added levy is one of the components of the CET (territorial economic levy).
It is payable by companies with annual sales in excess of €500,000, but companies with sales in excess of €152,500 must declare their added value and number of employees, even if they do not have to pay the CVAE.
As a reminder, CET = CVAE + CFE (cotisation foncière des entreprises)
Rates will be gradually reduced until they are completely eliminated in 2030 (rather than 2027 as legally planned last year).
7. What remains (among other things)
Ceilings for the micro-business/special scheme:
- for service provision, 77,700 euros of income excluding VAT;
- for commercial activities (purchase/sale) and industrial activities, 188,700 euros of revenue excluding VAT.
As a reminder, you will have to leave the micro regime if you exceed the threshold for two consecutive years.
If you exceed the threshold in year N, you remain in the micro scheme in N+1.
If you exceed the threshold in both N and N+1, you must switch to actual expenses / controlled declaration on January 1 N+2.
This means that for the first two years of your business, you can opt for the micro-BNC (special regime), whatever your sales figures. But you can also choose, as soon as you are registered, to place yourself under the regime of actual expenses (déclaration contrôlée) so that you can deduct all your expenses.
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