The right-wing majority Senate gave the green light on Friday to tax tips paid by bank card in 2022 and 2023, in particular for hotel and restaurant employees, by removing the ceiling on the amount of remuneration.
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This time-bound tax exemption was introduced by way of amendment in the 2022 draft budget to the National Assembly, to materialize an announcement by President Emmanuel Macron at the end of September aimed at that "
tips paid by credit card are free of charge. for employers and tax-free for employees
”.
It is presented as a measure of “
additional remuneration
” and a response to the “
recruitment difficulties
” of the hotel and restaurant industry.
"A real false good idea"?
The device adopted at first reading by the deputies provides for a ceiling of 1.6 minimum wage, below which employees can benefit from this tax exemption. The Senate, which in turn began on Thursday the examination at first reading of the finance bill (PLF) for 2022, for its part voted an amendment by its general rapporteur Jean-François Husson (LR) removing this cap.
The Minister in charge of Public Accounts, Olivier Dussopt, issued an opinion "
unfavorable
" to this amendment which should allow, according to Jean-François Husson, an implementation of the measure "
simple
" for employers and "
readable
" for employees. On the left, Eric Bocquet (predominantly Communist CRCE) warned against "
the side effects
" of the provision, which, according to him, risks "
encouraging the growing precariousness of the profession
". Socialist Thierry Cozic blasted "
a real false good idea
". To solve the problem of attractiveness of the profession, "
it is the working conditions and remuneration that must be questioned,
" he said.
Read alsoCafés-restaurants: the Assembly votes to tax tips for two years
Emmanuel Capus (Independents), on the other hand, judged the device "
coherent and beneficial for the sector
", proposing, without success, to "
make it sustainable in order to send a clear message to the profession
".
“
We end up forgetting the simplicity and the obviousness of what already works
”, remarked the centrist Vincent Capo-Canellas, recalling that one can always pay by card and “
leave a tip in cash
”.
The measure affects all tips, but will apply de facto to those paid by credit card, since those in cash are not controlled.
The deputies will be able to restore their version of the device in the continuation of the shuttle, especially as the Senate should ultimately reject the draft budget.
