Immediate advance of the tax credit for home services
Article 13 of the 2022 Social Security Financing Act generalises a mechanism allowing individuals to receive the 50% tax credit for employing home workers, and related social aid, immediately at the time of payment instead of advancing the amount until the following year. Roll-out is staggered: from 1 January 2022 for direct employment of workers (daily-life services and assistance to elderly or disabled people), from 1 April 2022 for home-service providers, then from 2024 for childcare at home.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Individual employers and home-service customers only pay the net cost (50% of the expense) instead of advancing the tax credit. The impact assessment foresees a temporary cash cost for the State of €1.1bn in 2022, with no lasting effect on public finances.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Council of Ministers
Validation interne