Discreetly, a new tax now applies to 3 million French people.
This is one of the changes of the 1er January who went completely unnoticed. And yet, it concerns many French people since more than three million households are affected by this novelty. This is not trivial: it is simply a new tax that must be paid. A new blow to the portfolio that few have been made.
It must be said that this was completely outside the current budgetary debates and that the creation of this tax is the culmination of a long process initiated several years ago and which does not depend on the government currently in place. This was planned for a long time.
In France, 3.35 million households employ a person at their home, regularly or not, to perform various tasks. This is for example the case when one calls on a cleaning lady, a person to keep their children at home or to accompany a dependent person, often elderly. There are about 1.2 million professionals in this sector, or about three employers per person.
Like any classic employee, these employees are paid. The difference is that they are via special devices: CESU, PAJEMPLOI or ASAP. A simple online declaration is enough for the employer and the whole administrative aspect is managed. Money is also automatically taken from the account. But since 1er January, the note has increased a little.
Indeed, so that, as with all employees, these employees can benefit from an occupational medicine system, an additional tax is applied to finance its implementation. Each month, this contribution will represent 2.7% of the gross monthly salary, but capped at € 5 per month. Thus, at most, this will represent an expense of an additional € 60 per year for the employer. And again.
This new expenditure can be integrated into the calculation of the tax credit. Like the unpacking state 50% of the total paid, the additional expenditure will therefore only be maximum of € 30 for the individual employer.
Thanks to the implementation of this special occupational medicine, people employed at home will be able to benefit from a medical visit to hiring and when returning from sick leave, but also a whole risk prevention component of the profession and the career change.