€1,000 tax credit for under-26s taking a job in an occupation with recruitment difficulties

Article 5 of the Ordinance of 2 August 2005 creates Article 200 decies of the General Tax Code: a tax credit is granted to employees under 26 who start, between 1 July 2005 and 31 December 2007, a job lasting at least six consecutive months in an occupation with recruitment difficulties (listed by order), where their earnings for the period are between €2,970 and €12,060. It equals €1,000 if those earnings do not exceed €10,060, then 50% of the difference between €12,060 and those earnings, with a minimum of €25. It is limited to households whose taxable income does not exceed €20,000 (single person) or €40,000 (couple), plus €3,421 per additional half-share; it can be paid in advance and is refunded if it exceeds the tax due. An employer issuing an improper certificate faces a 25% fine.