Olivier Dussopt, Minister of Action and Public Accounts, September 29, 2020. -

GEOFFROY VAN DER HASSELT / AFP

Individuals using a home service, directly or via a service provider company, will benefit from a “third party payment” system from 2022 for their tax credit, which should contribute to the fight against undeclared work, a announced this Thursday the Minister of Public Accounts Olivier Dussopt.

This "instant tax credit" will come into effect "at the very beginning of 2022" for individuals directly employing their employee, and probably three months later for those who pay their housekeeper, gardener or babysitter through the intermediary. of a personal services company, said Olivier Dussopt.

Experimentation in the North and in Paris

Elderly people with loss of autonomy or disabled benefiting from home help will be eligible for this reform a little later in 2022. They indeed receive allowances covering part of the cost of the services and which must be included in the calculation. of the tax credit.

This device will "also be a means of combating undeclared work", since it "dispenses with making a cash advance", observed the minister.

Currently, users of home services can recover from the tax authorities 50% of the sums committed to remunerate the employee who works at home, but with a one-year delay.

With this reform - currently being tested by the tax services for only 150 people in the North and in Paris - they will only pay 50% of the real cost of the service, the State being responsible for paying the other half directly to the employee. or the service provider.

The generalization of the device will take place "if the experiments are conclusive", told AFP the entourage of the minister, specifying that "no difficulty" was noted "at this stage".

The president of the Federation of services to individuals (Fesp) Maxime Aïach, welcomed this announcement: “It is estimated that 30 to 40% of the activity is still done in black.

But with this mechanism, we think that there will be no more interest ”in not declaring his employee, according to him.

This sector accounts for 1.5 million jobs in France.

Economy

Individual-employer: a dedicated application to facilitate management

Employment

CESU +, the new tool to make it easier to pay employees at home

  • Taxes

  • Employment

  • Society