While parents of young children were hoping to benefit from the instant tax credit dividing the monthly bill by two from 2024, they will ultimately have to wait a few more years. And the sentence is the same for beneficiaries of the Personalized Autonomy Allowance (APA) and the Disability Compensation Benefit (PCH).
While the 2024 social security financing bill (PLFSS) is currently being discussed in the National Assembly, it contains very bad news for recipients of the Personalized Autonomy Allowance (APA) and the Compensation Benefit disability (PCH), as well as parents wishing to care for their children under 6 years old.
Indeed, while the immediate tax credit advance was to begin from the beginning of 2024, in particular for parents employing a childminder, or a live-in nanny, Article 5 of the PLFSS 2024 postpones the deployment of the system until July 1, 2026 for caregivers of children under 6 years old. As a reminder, parents using the Cesu+ system or paying by invoice for the care of children over 6 years old already have access to the immediate advance.
Still hope for families?
The same concern regarding home help in the event of dependency, APA and PCH recipients being considered – according to the initial schedule – be able to benefit from the immediate tax credit from 2023. They will ultimately have to wait, still according to the PLFSS 2024, until July 1, 2027.
In the meantime, APA and PCH recipients and parents of children under the age of six can continue to benefit from a tax credit, but advance the costsbefore receiving a refund in January of the following year (60%) then after the income declaration (+40%).
This is very bad news! This four-year shift in the calendar is unthinkable for families, protests the Federation of Individual Services (FESP) to Capital. All is not lost, however, several amendments tabled by RN, PS and even environmentalist parliamentarians aim to shorten the deadline for implementing these two measures. It remains to be seen whether, in the event of passage of the text via article 49.3, the government will accept one of these amendments.