From this month of June, individuals employing home staff can take advantage of their tax credit immediately even if they go through an intermediary organization. Not everyone is concerned.
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Since the beginning of the year, individual employers who have used the simplified declaration service “CESU [Universal Employment-Service Check] +” to declare their employees at home can benefit from the immediate advance of the tax credit “Personal services”.
Thanks to this new system, instead of perceiving their tax credit in twice (an advance of 60 % in January and the balance in August-September), they can benefit in real time by paying only this which remains at their expense (ie 50 % of the total cost) once this advantage is deducted.
Until now, this device only concerned individuals employing live an employee at home for the services of daily life (cleaning, ironing, DIY, gardening, etc.), with the exception of the guard of ‘Children and assistance services for dependent and disabled elderly. To date, nearly 170,000 CESU users have activated this new feature.
New: From this month of June, individuals passing through a personal service organization (agents, service providers, internet platforms) or using the services of an approved car entrepreneur services to the person (sports coach, music teacher, etc.) will also be able to take advantage of this device.
Only prerequisite: the intermediary must have himself carried out the necessary steps to offer you access to this service. 2> 2024 for the guards of young children
If you use a provider, he must register for the service. Once your registration has been validated, you will receive a confirmation email inviting you to activate your online account on the dedicated platform of the Union for the recovery of social security contributions and family allowances (URSSAF).
Each month, URSSAF will send you a notification to inform you that a payment request is available online for the services made during the month. The tax credit will be automatically deducted from the amount taken from your account.
If you go through an agent, it is he who will create your account on the CESU website, activate the “Cesu +” service and declare for you the hours carried out by your employee. URSSAF will then take directly from your account what you have to pay, once the tax credit is deducted.
From the start of the next school year, it is households who employ a person at home to keep their children over 6 years old – and who can therefore no longer perceive the supplement of free choice of the daycare – which can in turn benefit from the immediate advance of the tax credit by becoming users of the “CESU +” service.
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