Like millions of French people, you may be considering hiring a personal services professional to relieve you of certain household chores, take care of your children or help you with your daily life.
Are you worried about the cost of these services?
The Fisc helps you pay the bill, and this – this is new in 2022 – immediately.
We explain how it works.
50% off
In order to support the sector and fight against undeclared work, the State has for a long time introduced tax measures in favor of households who have recourse to home-based employment.
At the top of the list, individuals can benefit from a tax credit of 50% of expenses incurred, whether they are clients of a provider organization or directly employ an employee at home.
The 26 activities referenced by the administration are eligible.
The only constraint: a ceiling of 12,000 euros applies per year.
This limit can be raised to 15,000 euros in the case of dependent children or elderly people, and to 20,000 when the beneficiary is disabled or for a disabled child.
Conversely, the tax credit is restricted to 5,000 euros per year for gardening, 3,000 for computer assistance and 500 for small DIY.
This device, however, posed a cash flow problem until now, since individuals had to pay full price for home services, before benefiting from a reduction in their income tax the following year, or even benefiting from a reimbursement. of the Fisc in the event of a surplus or in the case of a non-taxable household.
A direct and simple deduction
A new immediate advance system now allows the 50% tax credit to be deducted directly from the amount of home services.
Individual employers can benefit from this optional service free of charge since January 1, 2022, subject to making a request on the Cesu.urssaf.fr portal.
In practice, you must first activate the Cesu + service from your online account, also remembering to download two copies of the membership certificate (one for the employer, one for the employee) and keep them as supporting documents.
From your dashboard, then go to the "My aid" section (formerly "My tax benefit") to activate the "Cesu Immediate advance" option.
The service is activated within 24 hours, after verification of the data provided.
Each month, when declaring the hours worked by your employee, you will be able to view the amount that will be deducted by Urssaf as remuneration for your home employee (including social security contributions) and after deduction of the tax benefit.
Real-time monitoring of the consumption of your tax credit will also be possible online.
Three months after the launch, more than 100,000 service activations had already been carried out.
Individuals who use a service provider or agent for personal services will also soon be able to benefit from this immediate advance.
While the deployment was scheduled for April 1, it has however been postponed to June 14, 2022. It is here that the company will have to offer its customers to subscribe to this service.
If agreed, the service provider will take care of the registration which will result in the sending of an e-mail to the principal concerned so that he activates the immediate advance of the tax credit.
Beware of the excluded
The law provides for the gradual entry into force of the immediate advance mechanism.
Seniors receiving the personalized autonomy allowance (APA) and beneficiaries of the disability compensation benefit (PCH) will have to wait until 2023 to take advantage of this measure.
Similarly, the childcare activity will only be eligible for it by 2024. By that date, 3.4 million households should benefit from it.
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The parallel installment system
In January 2022, 8.7 million households received a bank transfer from the Tax Department corresponding to 60% of all tax credits and reductions granted for personal services as well as donations, accommodation costs in Ehpad and rental investments made in 2021. The amount granted was calculated on the basis of the previous tax declaration, before being regularized during the summer thanks to the new tax declaration.
So isn't there a risk of duplication?
From 2023, Urssaf and the Directorate General of Public Finance will cross-reference their data so that the immediate advance applied to the provision of personal services for 2022 is deducted from the overall installment for January 2023. Taxpayers will therefore have nothing to do and will still receive the 60% transfer for their other tax rebates.
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