Removal of the 15-point reduction for household employers and of the exemption for personal service providers

Article 200 of the 2011 Finance Act removes two employer contribution reliefs in personal services. First, household employers declaring their employee on actual wages benefited from a fifteen-point reduction in employer social security contributions (Article L. 133-7 of the Social Security Code): this reduction is removed. Second, the specific exemption granted to approved or registered personal service bodies and companies for services to non-vulnerable people (III bis of Article L. 241-10) is repealed; these providers now fall under the general low-wage reliefs. Exemptions for vulnerable people (elderly, dependent or disabled) are kept. The article applies to contributions due from 1 January 2011.