Faced with the Covid-19 crisis, the use of home teleworking has was very strongly encouraged by the Government, which, moreover, did not hesitate to use the term “compulsory” on several occasions and to intensify controls in companies. To guide taxpayers in their income tax return for 2020, the Ministry of the Economy, Finance and Recovery has planned several measures to facilitate the tax treatment of professional expenses related to teleworking.
Thus, the allowances will always be exempt from income tax. They can take the form of indemnities, lump-sum reimbursements or even reimbursements of actual costs.
It is up to employers to identify these allowances in the information they send to the tax authorities. The amount of taxable income pre-filled on the tax return should not, in principle, include such allowances. Employees can make sure of this when declaring their 2020 income, by checking the pre-filled amounts against their payslips or via the annual tax certificate issued by their employer.
To facilitate the procedures for taxpayers concerning lump-sum allowances, specific terms and conditions are defined. They will be exempt up to a limit of € 2.5 per day of teleworking at home, i.e. an exemption of € 50 for a month including 20 days of teleworking. The special flat-rate allowance will be presumed exempt up to the annual limit of € 550. This tolerance is applicable if the allowance covers exclusively professional expenses incurred for teleworking at home, excluding current expenses generally required for the exercise of the profession, which include in particular travel expenses between home and work. workplace and catering costs.
Employees who have opted for the deduction of professional expenses for their real and justified amount, will be able to deduct (up to the amounts mentioned above) the costs incurred for the needs of their professional activity, when this was carried out in the form of teleworking at home. The taxpayer however retains the possibility of deducting them for their exact amount if this is more favorable.
France Relance Plan: The State will release additional additional funds for the digitization of SMEs and the industrial development of the territories
This Monday 1is March during a meeting with the press, Bruno Le Maire took stock of the deployment of the recovery plan in France. And this one did not hide his satisfaction: “Today, I can confirm that we are at 16 billion euros at 1is March rolled out under the stimulus plan in the French economy. And we can add the 10 billion euros in production taxes that were incurred from the 1is January 2021. We therefore have a total of 26 billion euros of the recovery plan out of the 40 billion that we have set ourselves as an objective, which have already been deployed in the 1is March 2021. Not only do we keep our goals but we are even, in terms of deployment, above those we set for ourselves. We had 400 million euros in grants to help relocate and modernize industrial value chains. At present, some 260 million euros have already made it possible to finance 500 investment projects of companies which have submitted a file and requests continue to flow in the regional prefectures. In view of this strong demand, I am announcing that we have decided to add 150 million euros to the 400 million euros that were provided for in the recovery plan for the industrial development of the territories ” announced the Minister of the Economy.
The Tenant of Bercy also announced that the envelope intended – as part of the recovery plan – to support the digitization of SMEs would be considerably increased. « We have planned to devote 280 million euros to the digitization of SMEs. Given the success of this measure, for which some 7,600 applications have been filed, we are therefore going to devote an additional 600 million euros to it ”. A new counter will be open from 1is May, according to terms that will be specified in the coming weeks.
Work-study contracts: exceptional aid extended until the end of March
Fearing that the Covid-19 epidemic will negatively impact recruitments, the government set up exceptional financial assistance in July 2020 for employers hiring young people as part of an apprenticeship or professionalization contract.
While they were to end on February 28, the government has decided to extend them for one month, until March 31. This is the meaning of decrees n ° 2021-224 and 2021-223 of February 26, 2021 (published in the JO of February 27).
Apprenticeship contracts concluded in a company with less than 250 employees are eligible for financial assistance in order to prepare a title or a diploma ranging from a Bac + 2 to a master’s degree (BTS, license …) but also contracts of apprenticeship concluded in a company with at least 250 employees in order to prepare a qualification or a diploma ranging from CAP to Masters (Bac, BTS, license, etc.). Also eligible are professionalization contracts concluded with a young person under 30 years of age to prepare a title or a diploma ranging from CAP to master, to obtain a qualification giving right to a branch or inter-branch professional qualification certificate or to acquire skills. skills defined by the employer, the skills operator and the employee.Decree n ° 2021-224 of February 26, 2021, OJ of 27 Decree n ° 2021-223 of February 26, 2021, OJ of 27.
The maximum amount of aid is 5,000 € uros for the recruitment of an employee under the age of 18 and 8,000 € uros for that of an adult employee.
In addition, the government is upgrading the single apprenticeship aid reserved for companies with less than 250 employees for contracts intended to prepare a diploma equivalent to the baccalaureate at most. Thus, for the first year of the contract, this aid is fixed, in principle, at 4125 € uros maximum. For contracts concluded between 1is and on March 31, 2021, it amounts to a maximum of 5000 € uros for the recruitment of a minor apprentice and 8000 € uros for that of a major apprentice.
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