SMIC 2021: increase of 0,99%

The 2021 hourly minimum wage is increased to 10,25 euros gross, i.e. 1554,58 euros gross per month on the basis of the legal duration of 35 hours per week.

The remuneration of apprentices and employees on professional training contracts is increased following the increase in the minimum wage on January 1, 2021, their minimum remuneration being set in relation to a percentage of the minimum wage.

⇒ SMIC 2021 amount

Guaranteed minimum 2021

For the year 2021, the amount of the guaranteed minimum remains fixed at 3,65 euros in metropolitan France.

⇒ Guaranteed minimum 2021

AGS 2021

The 2021 AGS rate remains unchanged in 2021.

⇒ AGS 2021: rate still unchanged

Benefit in kind 2021: 4,95 euros per meal

The 2021 food and housing benefits in kind are elements of remuneration that are subject to social contributions. As of January 1, 2021, the food benefit in kind is set at 4,95 euros per meal.

⇒ Benefits in kind 2021

Professional expenses 2021: 6,70 euros for the catering allowance at the workplace

When professional expenses are reimbursed using the fixed-price compensation method, the amounts are set by URSSAF. Professional expenses