While the government was considering returning to the ceiling on the immediate advance of the personal services tax credit in 2024, it ultimately backed down. A relief for the households who benefit from it.
Good news for users of the immediate advance of the home employment tax credit. At the end of October, the 2024 Social Security financing bill (PLFSS) provided, among the measures, a halving of the ceiling on the tax credit advance for home employment. Today set at 6000 euros, the state wanted to increase it to 3000 euros, with the aim of limiting fraud.
No reduction in the ceiling for the tax credit
In the end, it won’t happen. In 2024, the government will not modify the ceiling of the immediate advance which will remain 6,000 euros, indicated Bercy in a press release published this Wednesday, December 6 and cited by Capital.
As a reminder, the immediate tax credit advance was created by the state in 2022. Before this date, individuals who employed a person for cleaning, gardening or even childcare, had to advance the entire amount. salary before obtaining the home employment tax credit one year later.
Since 2022, the tax credit is immediately deducted and Urssaf is responsible for paying the supplement to the employed person. This advance cannot exceed 50% of expenses capped at 12,000 euros (or 15,000 euros for two dependent children). The immediate advance is therefore, in the majority of cases, capped at 6,000 euros.
The beneficiaries can therefore breathe easy, this immediate advance being, barring a turnaround, unchanged for 2024. The government remains fully committed to supporting the deployment of the immediate advance while fighting against fraud, specifies the press release from the executive.