New TVA rates
- The standard rate of 19,6% for most goods and services will increase to 20% on 1st January 2014.
- The reduced rate of 7% will increase to 10%. The reduced rate of 5.5% applicable to certain goods and services (food products, equipment and services for the disabled, subscriptions relating to the supply of gas and electricity, provision of meals in school canteens by external service providers in public or private schools for école primaire, collège and lycée, and the supply of heat produced from renewables energy).
Minimum wage SMIC increased by 10 centimes
- The minimum hourly wage for employees, SMIC, will increase from 9.43 euros to 9.53 euros on 1st January 2014.
- The minimum monthly gross salary will increase to 1,445.38 euros for 35 hours, against 1,430.22 euros in 2013.
Maximum turnover increased for micro-entreprise and auto-entrepreneur
The loi de finance 2013 increased the maximum turnover authorised for micro-entrerpise in 2014 with:
- 32,900 euros for services (against 32,600 euros in 2013)
- 82,200 for trade (against 81,500 euros in 2013).