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From this Friday, private employers who use the services of a gardener, a cleaning lady or even a person to provide school support can take advantage of the instant tax credit.
And so do not wait until eighteen months for the State to reimburse half of the total cost (salaries + social charges) of the service.
Tested by around 60 households since September 2020, then by around 10,000 households in Paris and the Nord department, this system has now been extended to individual employers.
It will be available in April for households that go through an agent, service provider or platform, before being extended in 2023 to beneficiaries of the personalized autonomy allowance (APA) and the disability compensation benefit. (PCH).
Parents who receive the additional free choice of childcare will have to wait until 2024.
Here are the steps to follow to benefit from this month of January.
Membership
While the Cesu, used by two million private employers, is used to declare home employees, the Cesu + service allows the entire remuneration process to be entrusted to Urssaf.
It is essential to join in order to benefit from the tax credit advance.
To do this, the individual employer must complete the membership form with the employee.
The latter enters his bank details on his online account, the employer then only has to activate the device on his account.
Some 400,000 individual employers already use Cesu+.
To take advantage of the tax credit advance from the month of January, it is essential to do this before Monday, January 31 at midnight.
The statement
Once the Cesu + membership has been made, the employer must declare the remuneration of his employee, regular or occasional worker, once a month, no later than the 5th of the month following the period worked.
In this case, until February 5 for hours worked in January.
The employer will then be able to instantly view the amount that will be debited from his account, after deduction of the 50% tax benefit.
Compensation
From there, the Cesu takes care of everything.
Two days after the declaration, Urssaf deducts the remainder to be paid from the employer's bank account, that is to say 50% of the total cost of employment (salaries and social security contributions).
And the next day, it is up to the employee to receive his remuneration.
The follow-up
On your account, under the heading "My assistance", you will now be able to see the consumption of your tax credit each month.
The latter is equal to 50% of expenses, retained within an annual limit of 12,000 euros, increased by 1,500 euros per dependent child within the limit of 15,000 euros.
Once the amount of the tax credit has been exhausted, the employer will switch back to the traditional system.
In other words, all the cost of the employee will be borne by him.
The cheking process
Personal services expenses made from January 2022 and benefiting from the instant tax credit will appear on the pre-filled 2022 tax return which will be filed in 2023. It will be your responsibility to verify that the information is correct.
An automatic data exchange between Urssaf and the Directorate General of Public Finance will also allow the tax authorities to adapt the advance for tax reductions and credits, the deposit of which will be paid in January 2023.
