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The start of the year should be synonymous with new projects and optimistic resolutions. However, for millions of employees in France, 2025 begins on a bitter note. Their January pay slip has an unpleasant surprise in store for them: a drop in net salary.
In question, three major changes introduced discreetly, but which will have a significant impact on their monthly remuneration. Let's review these changes which may directly affect your purchasing power.
More expensive mutual insurance for employees
Since 2016, companies must offer compulsory mutual insurance to their employees, with funding shared between employers and employees. But in 2025, contributions linked to these health supplements increase on average by 6%. Unfortunately, this increase has a direct impact on the salary share.
For example, if an employee paid 20 euros per month in 2024 for their mutual insurance, they will now be able to pay 21.20 euros or more. Over the year, this represents a increase of around 15 euros. Of course, this may seem modest, but combined with other deductions, this amount gradually eats into the net salary.
To have
Employees: your employer may owe you 6 months of salary if this information is not on your pay slip
Why such an increase? Mutuals mainly invoke increasing health spending. To this is added the skyrocketing prices for medical consultations. Thus, this line on the pay slip will be more burdensome for employees in 2025.
The withholding tax is adjusted
Since its introduction, the withholding tax has changed the way employees pay their taxes. This system adapts the amount withdrawn each month according to the tax situation of each taxpayer.
However, an often overlooked rule can have consequences for your net salary in 2025. In fact, employees who have changed their withholding tax rate in 2024 should know that this custom adjustment expired on December 31.
-As of January 1, 2025, the tax authorities have calculated the basis of your income from the previous year with a new rate. However, this rate may turn out to be higher if your income has increased or if you failed to report certain changes to the tax administration.
Ce return to “default” rate can cause a sudden drop in your net salary. To avoid this situation, remember to check and, if necessary, modify your rate by logging into your personal space on impots.gouv.fr. A simple adjustment could save you several dozen euros per month.
To have
Good news for employees: this unexpected surprise awaiting you on your pay slip
Less reimbursement for employees
The third piece of bad news concerns public transportation costs. Until now, employers could reimburse up to 75% of the cost of their employees' subscriptions. But since January 1, 2025, this ceiling has dropped to 50%in line with a new regulation aimed at reducing business expenses.
Let's take the example of Pass Navigowhose monthly rate is currently 88.80 euros in Île-de-France. In 2024, an employer could reimburse up to 66.60 euros, leaving only 22.20 euros to be borne by the employee. In 2025, this maximum reimbursement increases to 44.40 euros, increasing your personal expenditure to also 44.40 euros.
Over the year, this modification represents an additional cost of more than 250 euros for employees using public transport on a daily basis. A burden that adds to inflation that is already difficult to manage for many households.
