Question 16030 — taxes and duties

Summary

Mr. Pierre Person draws the attention of the Minister of the Economy and Finance to recent publications relating to the evaluation of reductions in social security contributions and their effects on employment and the competitiveness of businesses. At the end of a note published on January 14, 2019, the Economic Analysis Council (CAE) undertook to measure the effects of the different measures adopted since 1995 up to the measures introducing credit tax, competitiveness, employment and the responsibility pact. These experts suggest, on the one hand, with regard to the sole objective of supporting employment and the fight against unemployment, to favor exemptions from contributions targeted at low salaries and to eliminate all charges at the level of the SMIC and on the other hand to abandon, for the 2020 budget, the reductions in social contributions for salaries above 2.5 SMIC or even for all those exceeding 1.6 SMIC if other experts (in particular France Stratégie) were to confirm the results of their study. They estimate that such a decision would allow the State to recover 4 billion euros. Indeed, this first study makes it possible to establish that, for remuneration above 1.6 SMIC, the exemptions had a small impact on job creation but no effect on the increase in exports (and a fortiori on the competitiveness of businesses). Consequently, he asks him to ask the services placed under the authority of the Government to carry out the necessary evaluations to confirm or refute such a position. In any case, in consideration of the savings likely to be made and the efficiency of the system, it calls on the Government to consider removing these exemptions.

Machine translation from French. The official text remains authoritative.

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