Single window for commercial procedures: the emergency procedure is created
On January 1, the exceptional procedure came into force to guarantee the continuity of the service in the event of serious difficulties in the operation of the single window for commercial procedures. Until the end of the year, this emergency procedure, when activated, will allow certain companies to use a teleservice other than the single window, and others to delay the obligation to carry out their procedures before the single body.
Text in question: order of December 26, 2023 adopted for the application of article R. 123-15 of the Commercial Code
Reinforced CSR obligations
New obligations to publish and certify sustainability information They are imposed on companies gradually, starting January 1, depending on their size. In particular, commercial companies will have to publish a certain amount of extra-financial data, mainly related to social, environmental and governance issues.
Updated rates and scales
The legal interest rate It represents 8.01% for the first half of 2024 (compared to 6.82% in the second half of 2023) for accounts receivable from people who do not act for professional needs; and 5.07% (compared to 4.22% in the second half of 2023) for the rest of the cases.
We remind you that the late payment penalty rate set in a private contract cannot be less than three times the legal interest rate.
Text in question: decree of December 21, 2023 regarding the fixing of the legal interest rate
minimum salary It revalued on January 1 by 1.13%. The gross minimum wage per hour thus increases from 11.52 euros to 11.65 euros. The monthly gross minimum wage is 1,766.92 euros (instead of 1,747.20 euros). In Mayotte, the amount of the gross minimum hourly wage is set at 8.80 euros, or 1,334.67 euros per month.
Finally, the amount of the guaranteed minimum, which is used in particular to calculate benefits in kind in certain sectors, is increased to 4.15 euros.
Text in question: Decree No. 2023-1216 of December 20, 2023 that raises the minimum growth wage
The minimum hourly rate of the partial activity subsidy The amount paid to the employer from January 1, 2024 increases to 8.30 euros. The minimum hourly amount of the subsidy paid to employers who benefit from a long-term partial activity per non-working day from the beginning of the year is set at 9.22 euros.
The contribution rate for the year 2024 of companies affiliated with the OPPBTP is set at 0.11% of the amount of wages paid by the employer, including the amount of compensation for paid vacations for which a contribution is collected from the paid vacation funds established in the branch.
New contribution rates for work accidents and occupational diseases (AT/MP) and AT/MP increases take effect in 2024. Please note that M3 and M2 increases are modified to maintain the incentive nature of AT/MP pricing.
On the other hand, the flat-rate increase in the AT/MP contribution rate applicable to company establishments with a workforce of between 10 and 19 employees, provided that they register at least one work-related accident with sick leave per year for three consecutive years. years, is repealed.
The monthly and daily values of the social security ceiling mentioned in Article D. 242-17 of the Social Security Code by 2024 they are increasing:
– monthly value: 3,864 euros (compared to 3,666 euros in 2023);
– daily value: 213 euros (compared to 202 euros in 2023).
Text in question: Order of December 19, 2023 setting the social security ceiling for 2024
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