Each month start brings new social obligations. June 2026 is no exception — and some points require immediate action from you. Between minimum wage revaluation, new parental leave, enhanced aid for electric vehicles and fuel schemes not to miss, here is a full overview of what is changing for your business.
Whether you run a micro-business, SME or construction company, at least two or three points in this article concern you directly. Take 10 minutes to read through — some deadlines fall on 1 June.
Minimum wage rises on 1 June 2026
The national minimum wage (SMIC) is automatically revalued by2.41%from 1 June 2026. In practical terms, the gross hourly rate rises from €12.02 to€12.31, i.e.€1,867.02 gross per monthfor full-time work.
This revaluation is automatic: it is triggered by inflation, without a specific government decision.
What you must do:Check your collective agreement pay scales immediately. If some agreement minimums fall below the new minimum wage, you must apply the minimum wage — even if your agreement has not yet been updated. Pay below the minimum wage is an offence subject to penalties.
If you have employees paid at the agreement minimum, monthly review of your scale is good practice.
Theguaranteed minimum(reference value used notably for benefits in kind in the hotel-restaurant sector) rises in the same proportion. The meal benefit in kind value rises to€4.35 per working dayfrom 1 June.
New additional birth leave
From1 July 2026, parents will be able to take additional birth leave. If an employee wishes to benefit as soon as the scheme opens, the request must be submittedbefore 1 June.
An exception exists: if this additional leave immediately follows paternity leave and starts within the month after the birth, notice is reduced toonly 15 days.
Remember to inform employees who are recent or expectant parents. This is a new right they may not yet know about.
Electric vehicles: enhanced aid for professionals
From1 June 2026, craftspersons and professionals investing in anelectric light commercial vehicle (LCV)benefit from enhanced financial aid. Purchase and leasing are both eligible.
The subsidy, paid via theCEE certificates(Energy Savings Certificates) scheme, can reach€9,500for very large models.
Mandatory condition:the vehicle must bemanufactured in Europe. A non-EU imported vehicle will not be eligible, whatever its powertrain.
If you plan to renew your LCV fleet in the coming months, this aid can significantly change the financial equation. Check with your adviser before any commitment.
Reminder on vehicle benefits in kind
If employees have a company car, remember to declare the corresponding benefit in kind correctly. This obligation remains regardless of vehicle type (petrol or electric).
Fuel aid: three scenarios
Fuel aid works differently depending on whether you act as employee, employer or construction business.
For your employees
Your staff may benefit from individual aid if they meet two cumulative conditions:
- Using their personal vehicle for a home-to-work journey ofat least 15 km, or drivingat least 8,000 km/yearfor work
- Belonging to a tax household with income not exceeding€16,880 per share(2024 income)
Applications are made directly onimpots.gouv.fr, between27 May and 26 July 2026. It is the employee's step, not the employer's — but you can inform them of this possibility.
For the employer: fuel bonus
As employer, you may pay anfuel bonusexempt from social contributions, subject to conditions:
- €300 per year per employeefor standard fuels
- €600 per year per employeefor electric, plug-in hybrid or hydrogen vehicles
To benefit from exemption, two conditions are mandatory: pay the bonus toall employeesand formalise conditions by anEmployer's Unilateral Decision (DUE)or collective agreement. A bonus paid to some employees only, or without formalisation, loses its social advantage.
For construction businesses
Specific aid coversnon-road diesel (NRD): a flat aid of€0.20 per litre, capped at€4,000, is available until August 2026.
Applications are possible from8 June 2026via the professional area on impots.gouv.fr, based on NRD invoices for May 2026. Arrangements for later months will be specified later.
Apprenticeship tax: allocate your balance before year end
Apprenticeship tax was collected by URSSAF on 15 May. You can now choose toallocate this sum yourselfto the school or training centre of your choice via theSOLTéAplatform (soltea.education.gouv.fr).
If you do nothing, the State will allocate this sum at year end to an establishment of its choice. Acting now means directly supporting the streams that train your future staff — and potentially strengthening partnerships with schools that send you apprentices.
Construction holiday bonus: check your workers' rights
For construction businesses, theholiday bonusis an annual obligation. Payment is conditional on minimum presence of1,503 hours(or 1,675 hours if your collective hours exceed 35h) in the construction sector during the reference period.
The amount is calculated in proportion to holiday pay. Remember to send your payroll provider yourcompany closure datesor employees' leave before the end of the relevant month — an omission can cause calculation errors and costly adjustments.
Reminder: meal vouchers in 2026
For reference, since1 January 2026, the exemption cap on meal vouchers is set at€7.32 per voucher. Total voucher value must be between€12.20(with 60% employer contribution) and€14.64(with 50% employer contribution).
If these caps are exceeded or the 50% contribution threshold is not met, the entire employer contribution is added back to the contribution base — not only the excess. An error that can be costly on a URSSAF audit.
Key takeaways
- From 1 June: apply the new minimum wage at €12.31/h (€1,867.02 gross monthly) and check your agreement scales
- Before 1 June: collect additional birth leave requests for departures planned from 1 July
- Fuel aid: inform eligible employees, and formalise your employer bonus if you wish to pay it
- Construction: NRD aid application possible from 8 June — prepare holiday bonus by sending leave dates
- SOLTéA: allocate your apprenticeship tax balance now rather than letting the State decide
If in doubt on any of these points, contact your accounting firm or payroll provider before month end. Some obligations take effect immediately from 1 June — better to anticipate than to adjust later.