Tax and social security exemption of the covid-19 bonus for private health and social-care staff
The exceptional bonus paid in 2020 by private health establishments and private social and medico-social establishments (including care homes) to staff mobilised during the health emergency is exempt from income tax and all social contributions, up to €1,500 per beneficiary. Its terms are set by agreement or unilateral employer decision, without ministerial approval.
Measure originators
No official estimate found for this measure.
Measure impact
A care assistant in a private care home or clinic receiving a €1,500 covid bonus gets it free of tax and contributions; the bonus cannot replace any element of pay.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Transmission to National Assembly
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration