2 more SMIC questions

[storeysinfrance]

Thanks to everyone who has contributed to aiding a bit more understanding of the whole SMIC 'thing'.

Two more questions:

With the difference between the gross (8.44) and the net (7.16) being 1.28 and that being deducted at source - what does this go toward... tax / health or both or other items? Further to which, IF the employee in a single tax year hasn't earned enough on which to pay tax (if this is part of the 1.28), can this be claimed back?

If the employer pays by personal cheque / cash (thanks Dominique for clearing this up), how long does the employer have to pay the amount that has been deducted from the employee's pay - and how long do they have to pay their own (employer's) contributions. Is this mandatory on a monthly basis or could it be that the employer would only need to pay up every (say) 6 or 12 months?

All info gratefully recieved,

Neil (24)

[Val_2]

Your wage slip which will be an A4 sized paper will list all deductions your employer has taken from your wage. Income tax is not taken as you are responsible for this at the end of the year when your return has been assessed and there is a limit before you pay anyway.If you do not have a listed bulletin de salaire then your employer is breaking the law as this is obligatory,a copy of which he keeps.

[sikhim]

    Hello, when the employer either send the Volet Social in the post, or completes the declaration online on the CESU/URSSAF website, the employee is sent an Attestation d'Emploi. This is in lieu of a pay slip

(Le CNCESU effectue le calcul et le prélèvement des cotisations et

adresse une attestation d'emploi au salarié qui dispense l'employeur

d'établir une fiche de paie.)

The employee's social contributions (difference between gross and net pay) are deducted from the employer's bank account,  (remember that the employer pays the net amount to the employee) together with their own contributions,  in the month following the period of employment. The employer can check the amounts which will be debited to their bank account online at the CESU website.

The declaration to CESU must be made at the end each  month in the case of regular employment , or within fifteen days of payment if it's a once-off job.  (Le volet social doit être établi à la fin du mois lorsque vous

rémunérez votre salarié pour un travail régulier ou bien dans les 15

jours qui suivent le paiement du salaire pour un emploi occasionnel.)

With regard to the timing of pament of social contributions: Un avis détaillé (détail et montant des cotisations) vous est adressé

au début du mois pour les volets sociaux reçus avant le 15 du mois

précédent.

Le prélèvement automatique est effectué à la fin du mois de réception de l'avis de prélèvement.

Ainsi

si vous établissez une déclaration entre le 16 mai et le 15 juin, le

prélèvement des cotisations interviendra vers le 30 juillet.

At the beginning of the month, you will receive a detailed advice showing the amount of contributions to be paid, for any declaration or Volet Social received by CESU  before the 15th of the preceding month.  Your bank account will be debited at the end of the month in which you receive the advice from CESU.

The example given states that if you declare an employee's salary between May 16th and June 15th, your bank account will be debited around July 30th. (Declaration sent after 15th of the month, adviced sent to you early July)

I don't know where you obtained the figures of 8.44 and 7.16 as when I tried to do a simulation on 8.44, the CESU websited advises that the minimum you can pay is 9.28 (SMIC plus ten per cent for paid holidays) but at 9.28 these are the deductions from the employee's pay:

CGS and DRS    2.90%

CSG deductibe   5.10 %

Maladie               0.75%

Vieillesse              6.75 %

all these calculations can be done at http://www.cesu.urssaf.fr/cesweb/simubrut1.jsp    under simulations

Hope this explains it all.  There is no income tax deducted as there is no system in France to deduct it at source, it's all to do with Health Insurance, Retirement Pension, the special levy to shore up the deficit in Assurance Maladie, Children's allowances, etc, etc

Dominique