Question 15500 — personal services

Summary

Mr. Bartolomé Lenoir draws the attention of the Minister of Labor and Solidarity to the effects of Decree No. 2026-261 of April 8, 2026 modifying the terms of application of the exemption from employer social security contributions provided for in Article L. 241-10 of the Social Security Code. This decree raises the age threshold for automatic exemption from employer contributions for the employment of home help from 70 to 80 years. In a rural department like Creuse, this decision takes on particular gravity in view of the demographic and social reality of the department. Creuse is in fact one of the oldest departments in France, with 30% of the population aged 65 and over. In this exceptional demographic context, home care is not one choice among others: it is often the only accessible solution. The non-profit sector is very present in the department, particularly functions linked to health and social action. Alternatives at home are insufficient and medical deserts aggravate the isolation of seniors in rural communities. The economic precariousness of Creuse retirees further amplifies the problem: the median annual income per consumption unit in Creuse is 11% lower than the regional average and almost one in five people was in poverty. In this one of the most vulnerable departments, the contested decree will produce its harshest effects. At the national level, this measure directly affects 348,000 self-employed individual employers aged 70 to 79. It results in an increase in the remainder payable from 10.62 euros to 12.21 euros per hour declared, i.e. an increase of 15%, particularly heavy for retirees with modest incomes. The Home Employment Observatory estimates that this measure could destroy 5.7 million hours of employment, representing 3,086 full-time equivalents, with direct consequences on local employment. The risk of increased recourse to undeclared work is real and documented. It would threaten both the social protection of the employees concerned and the very revenue that this measure claims to generate. Furthermore, the retroactive scope of the decree to January 1, 2026 raises serious concerns. Hundreds of thousands of households have paid their contributions since the start of 2026 in good faith, according to the rules then in force. The regularizations that could result expose these individuals to administrative, financial and legal difficulties that are difficult to accept. It should be noted that social security funds, consulted during the development of the text, unanimously gave an unfavorable opinion. Consequently, he asks if the Government plans to reverse this decree or suspend its application, in particular for people aged 70 to 79 residing in rural areas that are heavily aged and under-provided with alternative solutions to staying at home such as Creuse; what instructions have been or will be given to Urssaf National Fund regarding the treatment of contributions paid since January 1, 2026 according to the previous rules, and whether administrative tolerance will be granted for periods prior to the publication of the decree. Finally, he would like to know whether corrective measures are being considered to preserve both formal employment in the home help sector and the effective right of independent elderly people to remain at home. them with dignity, in departments where this issue is particularly acute.

Machine translation from French. The official text remains authoritative.

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