2023-12-16 08:30:09
Published on Dec 16 2023 at 9:30
Full rear machine. To avoid fraud, Bercy wanted to restrict the immediate advance of tax credit for home employment in 2024. But joint protests from federations of individual employers and personal service companies convinced the government to back down. The tightening measures have therefore disappeared from the Social Security financing bill (PLFSS) for 2024.
Concretely, individuals will be able to continue to pay only 50% of expenses incurred for educational support or cleaning for example – within the limit of 12,000 euros of expenses per year (i.e. 6,000 euros actually paid). Since 2022, the balance has been directly covered by the State, thanks to the “immediate advance” system. Instead of waiting a year to be reimbursed, this “instant tax credit” allows individuals to not have to advance the cash: they only pay what will actually remain their responsibility.
Fictitious services and identity theft
Unfortunately, this innovative system was hijacked by crooks, who set up ghost companies and invoiced fictitious services to clients who were accomplices or victims of identity theft. They thus affected the “immediate advance” of the State, before disappearing into nature. Last year, Urssaf identified several of these structures. The damage amounts to millions of euros.
To close this breach as quickly as possible, the government had planned several safeguards in the PLFSS. On the one hand, he wanted to lower the “immediate advance” ceiling – potentially by half (i.e. 3,000 euros maximum) – requiring individuals to advance sums exceeding this threshold. On the other hand, he intended to force service providers to be paid directly by Urssaf, in the event of recourse to “immediate advance”, to better control flows.
A guarantee fund
These avenues are barely known, individual employers and service companies have stepped up to the plate. “It was not acceptable. I have to maintain a financial relationship with my 300,000 customers,” explains Maxime Aiach, the founding boss of the Domia group, a heavyweight in the sector with the Acadomia and Shiva brands.
Home service providers proposed an alternative to Bercy: toughen the authorization to benefit from the system, by requiring two years of seniority and up-to-date tax and social security contributions, and set up a guarantee fund, where each company will pay a deposit (the amount of which remains to be defined, but which would be at least 50,000 euros) before receiving any deposit. Urssaf was not in favor of it, but the government accepted.
Springboard to full employment
For the executive, it is a question of not blocking a system which is enjoying great success. Nearly 1 million French people have already benefited from the “immediate advance” – two thirds of which via one of the 8,400 authorized companies. The rise in power of the system is striking: after 370 million euros in immediate advance paid in 2022, Urssaf plans to disburse 850 million this year.
This Friday, on the occasion of a round table organized by Senator Michel Canevet, the heads of the administrations involved (DGE, DGFiP, Social Security, Urssaf) and several personal services professionals, we made the unanimous observation of this success.
For the sector, it is a powerful engine of growth. A recent study by the firm Oliver Wyman estimates that, over the period 2022-2026, the “immediate advance” will create 360,000 jobs and reduce undeclared work, which would fall from 43% to 33% of the job market. personal services. The government, with its objective of full employment, is certainly sensitive to this.
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