The measure was announced last year, it is now confirmed. From the end of January, individual employers will benefit from the generalization of the immediate advance system on the dedicated tax credit, said Tuesday the Minister Delegate in charge of Public Accounts, Olivier Dussopt.
“This launch, which will be effective on January 28, marks the first step in the generalization of the immediate advance of tax and social aid for personal services, experienced since September 2020 in Paris and in the Nord department” , the ministry said in a statement. “In practice, from January 2022, individual employers who use the CESU + simplified declaration service will be able to deduct from the salary paid to their employee the amount of the corresponding personal services tax credit”, is it further detailed. .
The scheme thus allows its beneficiaries to pay only 50% of the actual cost of the service, with the State paying the other half directly to the employee or the service provider.
Fight against undeclared work
Next steps in the generalization of immediate advances of tax and social assistance are announced: from April, it will be offered to “users of intermediated services” (via mandated bodies, service providers or platforms). “Secondly”, it will concern “beneficiaries of the APA (personal autonomy allowance) and the PCH (disability compensation benefit) and childcare”.
The Social Security financing law for 2022 has set the year 2023 as the deadline for the first, and the year 2024 for childcare. These “instant tax credit” devices had been announced in February 2021 by Olivier Dussopt, who then wanted to make it a means of combating undeclared work.
“For low-income households who sometimes give up hiring, this reform is a very good initiative, because it removes the blocking element that was the cash advance”, rejoiced the Federation of Individual Employers of France (Fepem) in a press release.
In the home help sector, Urssaf lists 1.87 million direct employers and 680,000 employees. In terms of childcare, it counts 770,000 direct employers and 243,000 childminders.