Hello,
I'm rather confused having looked at the URSSAF site about the CESU. I'm looking to pay a lady £10 an hour for cleaning via the CESU scheme. Do I pay her 10 euros or do I have to pay her +10% i.e. 11 euros to cover holiday pay? And then do I just declare what I've paid her for say 3 hours, £30 or £33 online and they then calculate cotisations on that amount or do they use the brut figure quoted on their site of 10,48 euros per hour - I need to calculate how much cotisations I'll pay on 3 hours work. Getting very confused about brut and net here - can anyone explain what this means:
http://www.cesu.urssaf.fr/cesweb/taux.jsp
Thanks in advance
Kate
Yes, quite understand. Thanks Tracy.
It is something like that but as usual there are various terms, exceptions etc so it is easier for me to qualify it as I am no expert.
Hi Tracy
As I read it, as long as you are paying tax then you can deduct 50% of the total cost from your tax bill so that makes the minimum wage around 7.40 euros per hour (subject to limits depending on the services rendered) but it'll take a while to get your refund on your next tax return. In some cases you may even get a credit if you don't pay tax. Am I right on these assumptions?
Just to clarify in case anyone confused by the above, as of April 2014
The minimum rate per hour you can pay anyone is 10.48 BRUT/GROSS including the obligatory 10% holiday pay
This means that the employee receives (ie you pay them net) 8.03 NET including the obligatory holiday pay.
You will then have taken from your account 4.30 as employer contributions and 2.45 as employee contributions.
Résultat de votre simulation au 16/04/2014
| |
|
Cotisations Patronales |
|
Cotisations Salariales |
|
| CSG + CRDS |
|
|
|
|
|
10.30 |
x |
2.90% |
= |
0.30 |
| CSG DEDUCTIBLE |
|
|
|
|
|
10.30 |
x |
5.10% |
= |
0.53 |
| MALADIE |
10.48 |
x |
12.80% |
= |
1.34 |
10.48 |
x |
0.75% |
= |
0.08 |
| VIEILLESSE |
10.48 |
x |
10.20% |
= |
1.07 |
10.48 |
x |
7.05% |
= |
0.74 |
| ALLOC. FAMILIALES |
10.48 |
x |
5.25% |
= |
0.55 |
|
|
|
|
|
| ACCIDENT DU TRAVAIL |
10.48 |
x |
2.10% |
= |
0.22 |
|
|
|
|
|
| FNAL |
10.48 |
x |
0.10% |
= |
0.01 |
|
|
|
|
|
| CFP |
10.48 |
x |
0.25% |
= |
0.03 |
|
|
|
|
|
| CSA |
10.48 |
x |
0.30% |
= |
0.03 |
|
|
|
|
|
| IRCEM |
10.48 |
x |
3.82% |
= |
0.40 |
10.48 |
x |
3.81% |
= |
0.40 |
| IRCEM PREVOYANCE |
10.48 |
x |
0.91% |
= |
0.10 |
10.48 |
x |
0.70% |
= |
0.07 |
| AGFF |
10.48 |
x |
1.20% |
= |
0.13 |
10.48 |
x |
0.80% |
= |
0.08 |
| POLE EMPLOI |
10.48 |
x |
4.00% |
= |
0.42 |
10.48 |
x |
2.40% |
= |
0.25 |
|
| |
|
|
4.30 € |
|
|
2.45 € |
|
| Déduction forfaitaire |
- 0.75 € |
| Total cotisations |
6.00 € |
|
| Ce volet social ouvre droit à un avantage fiscal de |
7.02 € |
|
| Montant net fiscal à déclarer par votre salarié |
8.33 € |
So as you can see to legally employ someone, it costs you absolute minimum of 14.78 an hour, of which the govt gets 6.00. Outrageous - and is why an AE should never be charging less than 20€ as they wont be able to afford to live.
The advantage of cheque emploi is that in some cases you are refunded a certain amount as a credit d'impot.
Thanks Simon for confirming that for me.
For anyone else out there who's a little confused, this link helped me to understand it (although the figures are out of date and have now been increased to the new SMIC value - new figures are on the link on my first post above)
http://droit-finances.commentcamarche.net/forum/affich-5623944-smic-minimum-smic-cesu
Hi Simon
Still a little confused - I thought the minimum SMIC was 8,03 euros per hour based on what I've read on the URSSAF site detailed above (this is net including holiday pay). I thought the 10,48 was the amount that the cotisations are calculated on.
Look forward to your comments.......