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Tax removalIn effectIncome taxNational

Abolition of the employment bonus from the taxation of 2015 income

Article 28 of the Amending Finance Act for 2014 repealed Article 200 sexies of the General Tax Code, which established the employment bonus (prime pour l'emploi), an income tax credit for low-income working households. The repeal applies from the taxation of 2015 income, assessed in 2016. The activity bonus created by the Act of 17 August 2015 took over on 1 January 2016.

Measure originators

InitiatorGVT
Christian Eckert
Gouvernement
InitiatorGVT
Michel Sapin
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2016

Measure impact

Households that received the employment bonus got it for the last time on their 2014 income; from the tax assessment issued in 2016, they may instead qualify for the activity bonus, paid monthly by family allowance funds and the MSA.

Official references

Law number: Loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014, art. 28
Official Journal: JORF du 30 décembre 2014
View on Légifrance

Sources

Loi n° 2014-1655 du 29 décembre 2014 de finances rectificative pour 2014Official
30 December 2014
BOFiP, ACTU-2015-00118 : IR - Suppression de la prime pour l'emploi (loi de finances rectificative pour 2014, art. 28)Official
15 May 2015

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2016

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Article 28, III : l'abrogation s'applique à compter de l'imposition des revenus de l'année 2015, établie en 2016.
Source
Completed
29 December 2014

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2014-1655 de finances rectificative pour 2014, publiée au Journal officiel du 30 décembre 2014.
Source