Average workforce comprise:
| 2022 | 2021 | |
|---|---|---|
| IEG status | IEG status 2022 94,232 |
IEG status 2021 94,775 |
| Other | Other 2022 70,796 |
Other 2021 68,648 |
| AVERAGE WORKFORCE | AVERAGE WORKFORCE 2022 165,028 |
AVERAGE WORKFORCE 2021 163,423 |
Average workforce numbers for the controlled entities and joint operations are reported on a full-time equivalent basis. A more detailed presentation of workforce categories can be found in section 3.3.3.9, “Detail of Group’s workforce” of the 2022 Universal Registration Document.
| (in millions of euros) | 2022 | 2021 |
|---|---|---|
| Payroll taxes | Payroll taxes 2022 (310) |
Payroll taxes 2021 (301) |
| Energy taxes | Energy taxes 2022 (1,623) |
Energy taxes 2021 (1,672) |
| Other non-income taxes | Other non-income taxes 2022 (1,230) |
Other non-income taxes 2021 (1,357) |
| TAXES OTHER THAN INCOME TAXES | TAXES OTHER THAN INCOME TAXES 2022 (3,163) |
TAXES OTHER THAN INCOME TAXES 2021 (3,330) |
After elimination of changes in foreign exchange rates and scope of consolidation, taxes other than income taxes decreased by 6.2% compared to 2021, principally due to lower generation taxes introduced in France’s economic recovery plan.
Taxes other than income taxes mainly concern France and essentially comprise land tax and the French business taxes on land and value added.
On 6 October 2022 the European Union adopted a regulation for harmonised action to address the energy price crisis. Among other measures, this regulation sets targets for reducing energy consumption during the winter of 2023, and introduces state aid for businesses and households, funded by a windfall tax on the fossil fuel sectors, and an inframarginal price cap on electricity production.
This inframarginal price cap is a compulsory tax measure requiring electricity producers to pay to the State all revenues above a threshold expressed in €/MWh. Under the EU regulation, this cap is applicable from 1 December 2022 to 30 June 2023 with a threshold of €180/MWh, but many EU member states have decided to lengthen the application period and set different thresholds, well below the EU level, for different generation technologies.
In the EDF group, this regulation mainly concerns activities in France, Belgium and Italy.
In France, a 90% tax applies to inframarginal rents during three periods: July - November 2022, December 2022–June 2023, and July - December 2023. Any deficit in one period may be carried over to the next.
Separate inframarginal rent thresholds (in €/MWh) are set for each electricity generation technology (8 different categories), principally €90/MWh for nuclear power, €100/MWh for wind and solar power, €80-€140/MWh for hydropower (depending on the power of each plant). France has also opted to tax gas-fired electricity generation plants (including cogeneration plants), which are subject to caps of €40-€110/MWh, plus fuel costs.
Consequently, in the EDF group in France, the inframarginal price cap concerns EDF and the French entities of the Dalkia group (€14 million), and the EDF Renewables group (€37 million), respectively for their cogeneration and renewable energy output in 2022.
EDF’s inframarginal rent was substantially negative for the first cap period in 2022, and in December 2022 in the second period, in line with the purchases made on high-price markets due to the significant decrease in nuclear power output (€(81.7)TWh). Consequently, no tax on inframarginal rents is payable for electricity production in 2022.
Finally, the EDF group is also subject to this EU regulation outside France, mainly in Belgium, where it paid tax of €49 million on nuclear and renewable power generation in 2022 in application of a 100% tax above a cap of €130/MWh. In Italy, the Edison group was principally concerned by additional income tax measures (see note 9).
