La société d’avocats Damy
La Société d'avocats Damy à Nice assure une prestation de haut niveau, de la consultation d’un avocat à la représentation en justice. Les avocats du cabinet sont compétents en droit des affaires, des sociétés, droit immobilier, droit bancaire, droit social, droit des victimes et cas de dommages corporels. Membre de l’Association des avocats praticiens en droit social, Maître Grégory Damy dispose de certificats de spécialisation.
Your legal questions
The Fillon scheme aims to reduce the burden on low and middle-income earners. Are all companies concerned? Are the reductions the same for each employee? What do employers need to be vigilant about?
What are the reductions?
The so-called "Fillon" scheme aims to reduce the burden on low and middle-income earners. All companies are concerned, but the amount of the scheme varies according to the number of employees present in the company; the criterion being more or less than 20 employees. The formula is as follows for a company with less than 20 employees: coefficient = (0.2802 / 0.6) x[1.6 x (SMIC amount calculated for one year, i. e. 17,599.40 euros / gross annual remuneration)
For companies with more than 20 employees, the formula is as follows: coefficient = (0.2842 / 0.6) x[1.6 x (SMIC amount calculated for one year / gross annual remuneration) - 1). The employees covered by the scheme are those whose remuneration is less than 1,820 times the smic. The scheme covers employers' contributions, i. e. contributions paid for social insurance (old age, maternity, etc.) and family allowances.
Points of vigilance
The employer must ensure that he or she has not omitted a reduction to which he or she was entitled. The essential aspect of the scheme is that employees whose remuneration is less than 1,820 times the smic fall within the scope of the reduction. Consequently, the employer must ensure that it has not included in the remuneration elements which must be excluded from it as provided for in the scheme: the remuneration paid for overtime (or overtime) must not be taken into account, just as the remuneration paid for time off for undressing and dressing must not be taken into account from the moment it is paid under an agreement or a collective agreement. Finally, professional expenses (i. e. the expenses inherent in the employee's activity) are also not taken into account in the calculation of remuneration.
Company of Lawyers DAMY, Nice, company tax law - reduction of charges on low salaries, Update 2016.