MIL OSI Translation. Government of the Republic of France statements from English to French –
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In briefSocial measures
Posted on December 28, 2018 – Directorate of Legal and Administrative Information (Prime Minister)
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Exceptional tax-free bonus, tax exemption for overtime and cancellation of the increase in the CSG for low-income pensioners: the law defining the economic and social emergency measures was published in the Official Journal of 26 December 2018.
What does the law provide?
An exceptional purchasing power premium can be awarded by companies for employees whose monthly salaries are below € 3,600 in 2018 (3 times the annual value of the SMIC). This bonus benefits from the total exemption from social contributions and income tax up to a limit of € 1,000 per person. It must be paid before March 31, 2019. It can not be a substitute for pay increases or premiums stipulated in a wage agreement, the employment contract or the practices in force in the company and is not taken. account for calculating the activity premium.
Exemption from social security contributions for overtime from 1 January 2019 (instead of 1 September 2019) and from income tax up to a limit of 5,000 € for the year.
The restoration of the CSG to 6.6% applicable to retirement and disability pensions for persons whose net monthly pension does not exceed € 2,000 (for a person living alone).
To know :
The Government will have to submit to Parliament a report on the exceptional revaluation of the activity bonus on 1 January 2019 within six months in order to present a report on the operational implementation of this provision and its impact on the power of purchase of beneficiary households.
To know more
EDITOR’S NOTE: This article is a translation. Apologies should the grammar and / or sentence structure not be perfect.