Is the tax to be taken into account to benefit from the LEP the total tax before any allocation, or does it deduct the premium for employment.
You must look in your tax sheet for line (14) which is on the back of the first page.
If this amount is less than €769, you can open an LEP.
For more information, you can consult this page which explains everything about the LEP: http://www.monbanquier.net/epargne/livret-epargne-populaire-lep/
Have a good day.