Cheque d'emploi system

[Simon47]

If one visits the urssaf.fr website and uses their "simulation" page to calculate the cotisations payable, there's also a result titled "Ce volet social ouvre droit a une reduction fiscale de:".

 

For example, if one intends to pay EUR200 using a cheque d'emploi, and using the cheaper "salaire forfait" option, the cotisations (both "Patronales" and "Salariales") will total EUR107.77.  So as an employer, paying EUR200 will cost you EUR307.77.  The employee will need to declare EUR204.84 (the extra EUR 4.84 being the CSG + RDS payment) as taxable income.

But what about the ".....reduction fiscale de:.." of EUR153.89 => this is a 50% tax credit of the total amount of EUR307.77 paid by the employer.  But how does the employer actually use this "tax credit" ?  For example, suppose the employer has no income in France except income from letting out his residence secondaire for holiday lets => anyway to use the tax credit ?  Does this mean coming out of the "micro" system and using the "reel" system ?

 

Finally, what about the rumours that the cheque d'emploi system will change and the cotistaions will reduce, but the tax credit also reduce from 50% to 25% ?

Simon

[BJSLIV]

For example, suppose the employer has no income in France except income from letting out his residence secondaire for holiday lets .....

I think if you went down this route you may find that you would be deemed to be outside the scope of the Cheque D'Emploi system.

Why

Because the scheme should not be used for work outside your residence, and for work supplied to further a professional activity. It could be argued that a rented out second home is a professional activity derived from a property which is not your residence.

As far as reducing the charges by reducing the tax credit is concerned, I think this is unlikely given the nature of the charges.There are a multiplicity of kitties funded by the charges, many of which are already in deficit. The effect of your rumour would be to aggravate the position of the various organisations funded by the contributions whilst benefiting central government. The only way the charge element could be reduced would be by reducing ALL the charges in the system as a whole.