| November 18, 2002 | 0 Comments
EMPLOYMENT OF AN EMPLOYEE AT HOME
Article 199 sexdecies
a) Employment an employee who provides services defined in Articles D. 129-35 and D. 129-36 of the Labor Code;
b) Recourse to an association, a company or an organization having received an approval issued by the State and which provides the services mentioned in a;
c) Recourse to a non-profit organization whose purpose is home help and authorized under social assistance or approved by a social security organization.
2. The employment must be carried out at the residence, located in France, of the taxpayer or of one of his ascendants fulfilling the conditions provided for in the first paragraph of article L. 232-2 of the code of social action and families.
In the event that the employment is exercised at the residence of an ascendant of the taxpayer, the latter waives the benefit of the provisions of article 156 of this code relating to alimony, for the pension paid to this same ascendant.
The financial assistance mentioned in article L. 129-13 of the labor code, exempted pursuant to 37 ° of article 81 of this code, no.
This limit is raised to 20,000. Euros for the taxpayers mentioned in 3 ° of article L. 341-4 of the social security code, as well as for taxpayers with a dependent person, living under their roof, mentioned in the same 3 °, or a child giving entitlement the additional education allowance for disabled children provided for in the second paragraph of Article L. 541-1 of the same code.
The limit of 12,000 Euros is increased by 1,500 Euros per dependent child within the meaning of articles 196 and 196 B of this code and for each member of the tax household over the age of sixty-five. The increase also applies to ascendants referred to in the first paragraph of 2 of this article fulfilling the same age condition. The amount of 1,500 Euros is halved for children deemed to be equally dependent on both parents. The limit of 12,000 Euros plus these increases cannot exceed 15,000 Euros.
4. The assistance takes the form of an income tax credit equal to 50% of the expenses mentioned in 3 of this article for the services defined in article D. 129-35 of the labor code, supported in respect of the employment, at their residence, of an employee or in the event of recourse to an association, a company or an organization, mentioned in b or c of 1 by:
a) The single, widowed or divorced taxpayer who exercises a professional activity or is registered on the list of job seekers provided for in Article L. 311-5 of the Labor Code for at least three months during the year in which the expenditure is paid;
b) Persons married or having concluded a civil solidarity pact, subject to joint taxation, who both meet one or the other conditions set out in the preceding paragraph.
The tax credit is deducted from income tax after imputation of the tax reductions mentioned in articles 199 quater B to 200 bis of this code, tax credits and non-discharging deductions or deductions. If it exceeds the tax due, the excess is returned.
5. The assistance takes the form of an income tax reduction equal to 50% of the expenses mentioned in 3 borne by:
a) People other than those mentioned in 4;
b) The persons mentioned in 4 who have borne these expenses at the residence of an ascendant.
6. The aid is granted on presentation of documents justifying the payment of salaries and social contributions, the identity of the beneficiary, the nature and amount of the services paid to the defined association, company or organization. on 1.
NOTE: provisions applicable from the taxation of income for 2007.