French emergency measures affect income tax and social contributions 

French emergency economic and social measures (French) effective 1 Jan 2019 affect some income tax and social contributions. Changes include the:

• Exemption of some bonuses paid by 31 Mar 2019 from income tax and social security contributions. Eligible employees must have earned less than three times the minimum wage during 2018, and the bonus payment must not exceed €1,000.
• Exemption of overtime payments up to €5,000 from income tax and social contributions.
• Restoration of the social contribution rate to 6.6% on replacement income paid to pensioners who receive pensions of less than €2,000 per month.