Question 2101 — people with disabilities

Summary

Mr. Francis Vercamer draws the attention of the Minister of Action and Public Accounts to the taxation of sums paid as compensation to family caregivers within the framework of the disability compensation benefit (PCH). Indeed, while it is a social benefit whose hourly rate has been defined by the legislator as a net minimum wage, that is to say a minimum wage from which social and tax charges have been deducted, these sums are taxable on income as non-commercial profits and are subject to social security contributions (CSG, CRDS). This taxation may also impact other aid to which the tax household may be entitled (RSA, etc.). Recognizing the complexity of this tax system, the previous Secretary of State for the Budget also judged it to be poorly suited to the situation of family caregivers, particularly in that it involves making their compensation subject to social security contributions on property income. A study was to be undertaken on possible changes that could be adopted to this levy regime. He therefore asks him to please clarify on the one hand the progress of this study, and on the other hand the Government's intentions in this matter.

Machine translation from French. The official text remains authoritative.

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