Question 2508 — taxes and duties

Summary

Mr. David Lorion draws the attention of the Minister of Solidarity and Health to the situation of private non-profit health establishments and the 2018 budgetary and pricing campaign, the preparation of which begins with the PLFSS 2018. The tax credit on the payroll tax (CITS) was adopted unanimously by the national representation on November 18, 2016. It expresses the desire of the legislator to encourage activity, employment and the investment of non-profit private structures, but also to compensate for the heavy differential in social and tax charges to which they are victims, compared to public health establishments, while they assume the same public hospital service missions, with the same obligations, and with identical financing methods for care activities: a rate of non-profit private employer social charges of approximately 52%, compared to 44% in public establishments; liability to property tax and housing tax, while public establishments are completely exempt. Thanks to the room for maneuver provided by the CITS, the collective agreement of October 31, 1951 of the FEHAP was able to evolve after years of blocking the value of the point and certain remunerations - nursing assistants in particular - having fallen behind schedule in relation to developments in the hospital public service. Indeed, the Government had officially committed not to deduct the CITS from prices and budgetary allocations, therefore not to take back with one hand what it gave with the other. The Government even approved this amendment on June 4, 2017 (Official Journal of June 16, 2017), for the social and medico-social components where the enforceability of collective agreements is still operational, noting the fair coverage by the CITS of the commitments made with the social partners who signed the amendment (CFDT, FO, CFE-CGT, CFTC). However, the FEHAP (representative federation of private non-profit health establishments) learned from colleagues in its office, in mid-September 2017, that 50% of the amount of the CITS would be deducted from the budgets and prices in 2018, thus very unfairly placing private establishments not lucrative in a “scissors effect” between the evolution of their expenses and a reduction in their revenues in 2018, in the overall context of an already tough budgetary and pricing campaign, announcing once again price reductions, after these had already fallen by 9% in constant euros from 2012 to 2017, which already called for a very significant effort from these establishments. Consequently, he asks him to reconsider this orientation recovery of 50% of the CITS in the prices and allocations of private non-profit health establishments in 2018.

Machine translation from French. The official text remains authoritative.

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