Overtime tax exemption: Senate perpetuates ceiling at 7,500 euros

The National Assembly had voted, last week, this increase for 2022 alone. Upper, overtime has been taxed up to 5,000 euros per year.

Le Monde with AFP

The Senate, with a majority of the right, perpetuated Monday 1 er in the evening, with the support of the government, the recovery at 7,500 euros in the tax of tax exemption from overtime, voted by the ‘National Assembly for 2022. The High Assembly also voted, this time against the opinion of the Government, the sustainability of the possibility for companies to buy employees on RTT days

“We are in the train in the middle of the night in August to bury the 35 hours,” accused the ecologist Thomas Dossus, the socialist David Assouline speaking “of a coup”. The National Assembly had last week voted for an increase in the ceiling for tax exemption for overtime for the year 2022 alone, as part of the debates on the Protective finance bill.

By examining the text in turn at first reading, the Senate voted by hand an amendment by general rapporteur Jean-François Husson (Les Républicains) perpetuating this enhancement.

“The idea of ​​raising the tax exemption ceiling of 5,000 to 7,500 euros goes in the right direction (…), we are ready to make this tax exemption from overtime, increased to 7,500 euros, final” , said the Minister of the Economy, Bruno Le Maire, upstream of the debates. For the Minister of Public Accounts, Gabriel Attal, she “fully enrolled in the wish to revalued work”.

“a way of returning to 35 hours without assuming it”

The rapporteur praised “an interesting response for employees, for companies, for France”. In addition to a gain in purchasing power, it can also be a solution to the problem of “shortage of labor” encountered in several sectors, he developed. Socialists and communists wished on the contrary the deletion of the article.

Socialist Rémi Féraud has castigated the “refusal of the government to move towards a real salary increase” and “a way of returning to the 35 hours without assuming it”. Céline Brulin (CRCE, with a communist majority) saw it “a poisoned gift for employees”. “We are there before a social regression,” added Pascal Savoldelli.

Currently, overtime is tax exempt up to a ceiling of 5,000 euros per year, with a maximum of 220 hours carried out over a year, excluding branch, business or specific collective agreement.

The Senate also voted, under the vehement protests of the left, the sustainability of the article opening the possibility for companies to buy employees on RTT days.

The vote was acquired by 144 votes against 116. The measure had been voted by the Assembly for 2022 and 2023. Mr. Attal said that the government wanted to “maintain the temporary nature of this device at this stage”. For the minister, with regard to “a new system”, his evolution “should go through a little consultation with the social partners”.

/Media reports.