Flat-rate contribution deduction for household employers raised to €2 per hour
Article 99 of the 2015 amending finance act raises to €2 per hour worked, for all activities, the flat-rate deduction from employer social security contributions granted to household employers of home workers. It was previously €0.75, and €1.50 for childcare for children aged 6 to 13 since 2015. The measure, from a Government amendment, applies to contributions due for periods from 1 December 2015.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Household employers (cleaning, childcare, home help): the hourly cost of declared work falls by €1.25 per hour for most activities (€0.50 for childcare for children aged 6 to 13).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Council of Ministers
Validation interne