Increase of the employment bonus (prime pour l'emploi) and exclusion of households liable to wealth tax

Article 5 of the 2007 Finance Act replaces the amounts and rates of the employment bonus (Article 200 sexies of the General Tax Code) applicable to 2006 income, which had been scheduled by the 2006 Finance Act. According to the Senate general report, the main rate rises from 6.8% to 7.7% and the tapering rate from 17% to 19.3%, and the income limits are raised. The rate used for the single-earner supplement is lowered from 5.5% to 5.1%. An amendment adopted by the National Assembly excludes households with a member liable to the wealth tax (ISF). The bonus, calculated on 2006 income, is paid in 2007; it was abolished on 1 January 2016 and replaced by the prime d'activité.