What’s Changing for companies in January 2024

Publié le 10 janvier 2024 - Mise à jour le 17 janvier 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Upgrading of the Smic, new legal interest rate for the first half of 2024, sorting of bio-waste, Pôle emploi becomes France Labor... informs you of the changes taking place in January 2024.

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Image 1Crédits: Tee11 -


The 1er January reports a change in the Smic and a change of name for Pôle emploi to France Travail. New provisions for young innovative companies have also entered into force.

Indices and thresholds

Mobility payment, social security ceiling, de minimis aid threshold... Several thresholds and rates evolve at 1er January 2024.


In the event of serious difficulties in completing a one-stop-shop formality, a continuity procedure was put in place on 1 January 2024. The flat-rate fees and the nature of legal and judicial announcements are updated for 2024.


In order to avoid waste and allow the production of renewable energy, sorting of bio-waste at source is now mandatory. Taxes on the use of private vehicles for economic purposes (ex-TVS) are being amended as of 2024. Plus, since the 1er January 2024, the CSRD Directive on extra-financial reporting obligations is in force.