Published on 12/27/2024 at 12:20 p.m.
The resource ceilings not to be exceeded should be increased by 2%, here are our estimates with their correspondence in terms of monthly income.
The resource ceilings not to be exceeded to open or keep a Popular Savings Account (LEP) generally change according to inflation in order to protect the purchasing power of savers with modest incomes and to stimulate popular savings.
These ceilings are indexed to the upper limit of the first tranche of the income tax scale which is itself, in principle, revalued each year in relation to inflation (+4.8% in 2023).
Subject to a political decision modifying the rules applied in recent years and based on the hypothesis that the income tax brackets will be revalued by applying the average of the evolution of consumer prices excluding tobacco for 2024 , this same revaluation should apply to the LEP eligibility criteria.
Inflation close to 2% in 2024
This revaluation was planned at +2% in the finance bill for 2025 on the basis of INSEE's annual inflation estimate, since adjusted to +1.9%. The income ceilings determining access to the LEP based on family situation should therefore be increased by +1.9% or +2% for 2025.
By retaining +2%, we have estimated in the table below what these new ceilings should look like and the monthly net income to which they would correspond. The ceilings relate to the last reference tax income (tax notice 2023 or 2024 when it becomes available). For a married couple with one child, an income limit of around €3,800 per month would correspond, for example, to one person on the minimum wage and the other with just over €2,400 net per month. Everyone could thus hold a LEP.
| Reference tax income | Net income per month | |
| Source : Boursier.com | ||
| 1 share (single) | 22.867 € | 2.117 € |
| 1.5 shares (single person with 1 child) | 28.974 € | 2.683 € |
| 2 parts (couple) | 35.081 € | 3.248 € |
| 2.5 shares (couple with 1 child) | 41.188 € | 3.814 € |
| 3 shares (couple with 2 children) | 47.294 € | 4.379 € |
| 3,5 parts | 53.401 € | 4.945 € |
| 4 shares (couple with 3 children) | 59.508 € | 5.510 € |
| Per additional share | +6.107 € | +565 € |
The wage rate will continue to decline
From February 1, 2025, the date of the next revision of the yields of regulated savings accounts, the remuneration rate of the LEP will decrease taking into account the slowdown in inflation. From 4% since August 1, 2024, it could increase to 3% at the beginning of February or 3.5% taking into account the hypothesis of a new boost from the government. The LEP will still remain the most interesting Livret since the yield on the Livret A and the LDDS will also decrease, going from 3% currently to probably 2.4% or 2.5%.
