Parents of sick children
The public authorities have recently strengthened leave rights of employees who have to deal with their child’s illness or disability. This is to prevent them from being forced to stop their professional activity and suffer a significant loss of income. Since June 14, this leave has increased from 5 to 10 working days. It takes effect after the announcement of the occurrence of a serious illness or disability in the child. It should be noted that a company agreement or, failing that, a sectoral agreement may provide for more favorable provisions for employees. It should also be remembered that during this specific leave, employers must maintain the employees’ remuneration.
Commercial lease
Recently adopted, the law simplifying economic life amends several provisions of the commercial lease status, particularly regarding rent payment and security deposit. Thus, the amount of the security deposit paid by the tenant upon entering the premises cannot exceed 3 months or one quarter’s rent for commercial leases relating to premises intended either for the exercise of a retail or wholesale activity, or for the provision of commercial or craft services. It also regulates the terms of its restitution at the end of the lease, which can now not exceed 3 months from the return of the keys, in person or by registered letter with acknowledgment of receipt, to the landlord or their representative.
Minimum wage (SMIC)
Due to the high inflation in recent months, the SMIC increased by 2.41% on June 1, 2026. On that date, its gross hourly rate therefore increased from €12.02 to €12.31. As for its gross monthly amount, it increased from €1,823.03 to €1,867.02 (+ €43.99) for a working time of 35 hours per week. The net monthly amount of the SMIC is therefore €1,477.93 (compared to €1,443.11 previously), an increase of €34.82 per month.
Tax notice
A few weeks ago, you filed your 2025 income tax return online with the tax authorities. You will therefore soon receive your 2026 tax notice. More specifically, it will be automatically posted online in your «Public Finances» space on impots.gouv.fr between July 24 and 31. If your tax notice shows the right to a refund, the amount will be credited to you on July 24 or 31, 2026. Conversely, if there is a balance due, it will be deducted in a single payment, specifically on September 25, 2026, if it is less than or equal to €300. But if the remaining amount due exceeds €300, it will be subject to four equal installments, on September 25, October 26, November 25 and December 28, 2026.
Copyright : Les Echos Publishing 2026
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