And one more step taken in the generalization of the instant tax credit for personal services.
Since Tuesday, September 20, parents of children who use childcare for their offspring over the age of 6 only have to pay half the amount thanks to the implementation of the advance. immediate tax credit.
This potentially concerns more than 4,000 users who declare their employee via Cesu and, above all, nearly 90,000 families who still do so via Pajemploi.
“These parent-employers of children over the age of 6 are no longer entitled to aid and therefore have every interest in migrating to the declaration via Cesu + in order to take advantage of the immediate tax credit advance, a real plus. in terms of cash management”, explained to us in June Patricia Poulet-Mathis, director of offers for individuals at Urssaf.
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Individual employers who use “everyday” services (cleaning, DIY, gardening, etc.) have already benefited from the instant tax credit since January.
And the possibility had been extended, on June 14, to households using a service provider (company or association).
If they subscribe to the service, they no longer have to make the cash advance instead of the General Directorate of Public Finances (DGFiP) and wait, sometimes up to eighteen months, for the repayment of the loan. tax: a tax benefit equal to 50% of the expenses actually incurred, within an annual limit of 12,000 euros (possibly increased).
For the care of children over 6 years old, more complex, it will be in 2024
According to a report presented by the government, 300,000 users and 4,600 organizations already use this system, out of nearly 3.4 million households potentially concerned.
To benefit from it, you must activate the service on the Cesu site, if you are in direct employment, or give your agreement to your service provider to benefit from it if you go through a company or an association.
Two major steps remain to be taken in the generalization of the instant tax credit for personal services.
For services related to assistance to the elderly and disabled, the roll-out of the instant tax credit is, on paper, scheduled for January 1, 2023. And it will take another year for the care of children under less than 6 years old, because the file is more complex.
These two sectors already benefit from additional aid — the personalized autonomy allowance (APA) or the disability compensation allowance (PCH) for the elderly, the supplement for free choice of childcare (CMG) for children — which complicate the implementation of third-party payment.
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“There are computer piping issues,” summarizes Brice Alzon, president of the Federation of Services to Individuals.
Bridges must indeed be created between the Urssaf (which manages Cesu + and Pajemploi +), the departmental councils (which determine the aid plans and finance the APA and the PCH) and the DGFiP (which pays the credit for 'tax).
Undeclared work represents around 20 billion euros in personal services
But the stakes are high, since 780,000 APA beneficiaries at home, 380,000 PCH beneficiaries and 850,000 families who receive the CMG are potentially concerned.
And for the sector, respecting this timetable is also essential.
“The turnover of the personal services market is 20 billion euros and our main competitor is undeclared work, which represents roughly the same sum, deciphers Brice Alzon.
With the immediate tax credit advance, declared work technically becomes cheaper.
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It should be noted that this generalization of the instantaneous tax credit for the care of children over the age of six comes at the same time as another measure in favor of the purchasing power of families.
The Minister of Solidarity, Jean-Christophe Combe, has just announced that the "supplement to free choice of childcare" (CMG), allocated subject to means testing to families and currently limited to the child's 6-year-old, was to be extended "to single-parent families for children aged 6 to 11 years old".