BUDGET 2022. The deputies definitively adopted the finance bill for 2022 on Wednesday. Taxes, employment contract … Linternaute.com takes stock of all the measures that await you.
[Mis à jour le 15 décembre 2021 à 16h55] The long budget marathon is coming to an end. The 2022 draft budget was adopted by 142 votes in favor, 50 against and one abstention on Wednesday. If the government has continued to hammer home the end of “whatever the cost”, it has nonetheless multiplied the announcements in recent weeks, such as the plan for the self-employed, the extension of Ma Prime Rénov ‘, etc. Between the presentation of the draft budget in the Council of Ministers and the end of its examination at the Palais Bourbon, 11.8 billion additional expenses were added. As a result, the deficit forecast is raised to 5% of GDP in 2022, with a negative balance of 155 billion euros. Increased spending, investment plan … Are you wondering what to expect? Linternaute.com lists the measures which concern you directly.
The government recently announced the establishment of an additional energy check of 100 euros, paid in December to the 5.8 million households already benefiting from the energy check. This measure is intended to be included in the last amending budget for the year 2021, and not for 2022. In order to contain the surge in prices, the government has announced the implementation of a tariff shield, from November 1 until the end of 2022. This decision was incorporated into the first section of the PLF devoted to revenue. Want to know more about rising electricity prices? Read our dedicated article:
The employment contract aims to support young people, unemployed and unemployed. In exchange for a commitment, they receive an income. The outlines of this device were unveiled by the executive. Renamed youth employment contract, this is a system for 400,000 young people from March 2022. It will result in support of 15 to 20 hours (training, workshops, studies, employment, etc.). In return, the young person will be able to receive an allowance of up to 500 euros per month. To find out more, see our dedicated article:
A dedicated amendment was adopted by the National Assembly on Thursday, November 4, so that the youth engagement contract can be incorporated into the finance bill.
Do not wait for any particular change concerning the scale of theincome tax in 2022, through the finance bill. “Fiscal stability is the best way to restore confidence to households and businesses, to promote consumption and investment,” said Laurent Saint-Martin.
Nothing very new indeed. The finance bill will simply confirm the schedule enacted in 2018. As a reminder, a reform has been initiated to remove the housing tax relating to the main residence. Since 2020, 80% of the poorest households who paid for it no longer owe it. It therefore remains the 20% better off. In 2021, they benefit from a reduction of 30%. In 2022, they will be entitled to a reduction of 65%. The cost of this measure is estimated at 2.9 billion in 2022. The local tax will be definitively abolished in 2023. Find all the information in our dedicated file:
Note: the TV license fee remains set at 138 euros in 2022.
This is one of the surprises of the 2022 draft budget, and it will be particularly welcomed by households intending to carry out energy renovation work in their main residence. Scheduled to last only one year in 2021, the Ma Prime Renov ‘scheme allowing to obtain a contribution to the costs will be extended in 2022, to the great satisfaction of the Ministry of Ecological Transition.
Rest assured, social assistance is not going to disappear. “We are extending all social assistance or minima such as the activity bonus, the AAH [allocation aux adultes handicapés], the minimum old age [ASPA, ndlr]… “, Said Laurent Saint-Martin, general budget rapporteur for Money Vox.
The device resulting from the Pinel law is intended to gradually disappear by 2024. The government is currently working on a new device that incorporates housing quality criteria, such as brightness or interior layout, said the Ministry of Housing. “The selected criteria will be unveiled in mid-October,” a statement from the ministry recently indicated. A decree will be published during this period to reveal the contours of the “Pinel +”.
Note: the government has approved the extension of a certain number of measures within the framework of the 2022 budget. The PTZ, for example, will finally be extinguished at the end of the year 2023. Same story for the eco -PTZ, whose ceiling in the event of a global renovation has been raised to 50,000 euros against 30,000 euros currently. Finally, the Denormandie device is also extended until the end of 2023. As for the Censi-Bouvard device, it is extended until the end of 2022.
Via an amendment to the 2022 budget, the government plans to strengthen the attractiveness of the Affordable Renting scheme, making it possible to encourage private landlords to rent their property at a discount, in return for a tax core. From January 1, 2022, and until December 2024, the Affordable Renting scheme will take the form of a tax credit, which will no longer depend on the taxpayer’s marginal tax rate. The ceiling for rents will be based on the actual rents of the municipality concerned.
In detail, the tax credit will depend on the discount granted: -15% will give rise to a reduction rate of 15%, a decrease of 30% in the rent will make it possible to benefit from a tax credit of 35%. “If you go through a real estate agency to rent your property, your tax reduction will improve further,” said Minister Emmanuelle Wargon, up to 65% reduction for a 45% discount.
As part of an amendment to the finance bill, the government allowed tips paid by credit card to be tax-exempt. The measure was announced by Emmanuel Macron last September. Tax exemption is capped at 20% of gross salary. It is valid until December 2022.
There too, nothing new. The PLF 2022 will simply act as the last step in the reform initiated in 2018. Next year, the corporate tax rate will drop to 25% for all companies, regardless of their size. The stated objective is to improve their competitiveness.
The President of the Republic recently unveiled a dedicated plan for the independents, very affected during the coronavirus health crisis. Certain measures are included in the 2022 finance bill. Here is what was announced:
- All personal assets will be elusive in the event of default
- A unique status will be created for the individual entrepreneur
- Extension of the individual voluntary guarantee
- Extension of the criteria for the allowance of self-employed workers
- Promote business transfers by lowering taxes for business buyers