Income tax on the employer's contribution to collective supplementary health insurance
The 2014 Finance Act amended article 83 of the General Tax Code: employer contributions funding health-cost cover (illness, maternity, accident) under collective compulsory contracts are no longer deductible and are added to the employee's taxable pay. Employee contributions remain deductible within an adjusted ceiling. The measure applies from tax on 2013 income.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Employees covered by a compulsory company health plan see their taxable income increase by the employer's share. The Government estimated the yield at 1 billion euros, transferred to social security.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
Council of Ministers
Validation interne