Question 16035 — taxes and duties

Summary

Mr. Jean-Noël Barrot draws the attention of the Minister of the Economy and Finance to the tax treatment of the exceptional purchasing power bonus. In accordance with the announcements of the President of the Republic of December 10, 2018 in favor of the purchasing power of households, the Government has decided to give employers, under certain conditions, the possibility of paying their employees an exceptional bonus exempt from taxes and levies social. This measure is the subject of Article 1 of Law No. 2018-1213 of December 24, 2018 on emergency economic and social measures published in the Official Journal on December 26, 2018. This bonus, which can be paid voluntarily by employers to employees whose remuneration is less than three gross minimum wage, is, within the limit of 1,000 euros, exempt from income tax and social security contributions. employers and employees and social security contributions (CSG-CRDS). For companies that have wished to commit to the payment of this bonus, it could be considered allowing the group head companies to make the decision to pay such a bonus and to bear the final cost, in order to ensure the greatest possible effectiveness of the measure adopted by Parliament. Indeed, in business groups, the financial situation of certain subsidiaries cannot bear the cost. More precisely, companies in a group could pay the exceptional bonus to their employees then re-invoice the corresponding amount to the parent company of the group. In this situation, he asks whether it could be accepted, on a completely exceptional basis, that the burden resulting for the parent company of the group be considered as part of normal management and therefore, that it be deductible from its taxable results.

Machine translation from French. The official text remains authoritative.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.