This reform aims to encourage declared work.
Cleaning, do-it-yourself, tutoring… Households that use companies providing personal services will, in turn, be able to benefit from the related tax credit in real time, from this month of June. They will therefore no longer need to wait until the following year to receive this tax benefit, which most often represents 50% of the sums involved, with a ceiling of 12,000 euros per year. Set up in January for private employers who declare their employees via the Cesu + online site, the system was initially to apply in April to human service structures (SAP). It is finally from June 14 that these companies should be able to register their customers online, with the Urssaf network, and thus allow them to benefit from this significant advantage instantly.
Expected in the sector, this new stage is not the last in the implementation of this major reform, which should ultimately concern more than 4 million households and whose objective is, more broadly, to encourage the declared work. In 2023, it will be the turn of beneficiaries of the personalized autonomy allowance (APA) for the elderly and/or the disability compensation benefit (PCH) to benefit from this monthly payment.
Finally, for employers of home childcare, who must declare their employees via the Pajemploi site and not the Cesu+, the system should only work from 2024. However, the Federation of Personal Services (Fesp) indicates work “actively with the public authorities” to apply this instant tax credit sooner in certain cases. “We are awaiting official confirmation of what we obtained from the government last March: the eligibility of the immediate advance for the care of children over 6 years old from this start of the school year”, says Antoine Grezaud, the director general of the Fesp. To be continued…