200 euros per year for a person earning the Smic. This is the gain of purchasing power that Edward Philippe, with the trade-offs for the Budget 2019, in the JDD, this weekend, has promised, with the return for January 1, 2019, a measure fleurant good the year 2007 : the tax exemption of contributions for overtime (above 35 hours).
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The formula Macron account, however, two big differences with the device Tepa (Work, employment and purchasing power) of the era Sarkozy. First, the exemption is on the employer contributions, but not employer contributions. This is swearing a part of the bosses. “This is not what Edward Philip was announced in February, not to mention that at the same time, the reduction in charges on low wages, originally scheduled for January 1, 2019, is postponed for nine months,” rattle François Asselin, president of the CPME.
Another distinction : the exemption is social, not fiscal. On the gain in salary, the employee will therefore have to pay taxes.
Those clarifications having been made, should it rely on the 200 euros promised by the Prime minister ? Bercy has not responded to our solicitations for the understanding of the formula that led to this amount. Is it because it has been determined “wet finger” ? In this story, everything depends, in fact, the number of overtime hours performed, and they vary greatly from one company to another.
Ten euro for four hours of overtime
Charles-Emeric Le Roy, an expert at the social service of the firm GMBA, has done for the Express of The simulations on the basis of four hours of overtime per month. It is, in fact, the average work done by employees in the past year.The investigation Activity and employment conditions of the workforce (Acemo) of 41.5 hours for the average number of overtime hours per employee on full-time, per year, in companies of ten employees or more. Knowing that there is a big difference depending on the size of the company.
According to the Dares, in 2017, the full-time employees of firms with 10 to 19 employees made an average of 89,3 hours of overtime per year. The total for employees of businesses with 100 to 249 employees is 40.9 hours per year and (only) a 17.4 overtime for those working in companies with over 500 employees.
according To the simulations of our expert, a person earning the Smic (1498 euros of gross salary monthly, 1173,61 euros net), collects on a monthly basis, if it carries four hours of overtime, 1547,90 euros gross, to be 1212,31 euros net (1256,41 euros of taxable net). With the removal of the employee contributions, his net salary would be to 1223,01 euros (1265,71 euros in taxable net). Gain on the year : 132 euros.
Gain of purchasing power for an employee at Minimum wage working four hours of overtime per month.
An individual whose basic salary is 2500 euros gross per year (1957,99 euros net) is collecting today, if he does four hours of overtime per month, 2582,42 euros gross, to be 2022,54 euros net (2096,12 euros in taxable net). After the exemption promised, it empocherait 2040,41 euros net (2111,64 euros in taxable net). Gain on the year : 216 euros.
the Gain of being able to purchase an employee touching a gross salary of € 2,500 monthly and working four hours of overtime per month.
Finally, an employee paid at the base 4500 euros gross per month (3498,14 euros net) key currently, it carries four hours of overtime, 4648 euros gross monthly, 3617,23 euros net (3751,11 euros in taxable net). The application of the exemption would bring that sum to 3646,49 euros net (3776,15 euros in taxable net). Gain on the year : 348 euros.
Gain purchasing power for a salaried employee earning 4500 euros gross per month, working four hours of overtime.
remember, these examples do not take into account the disappearance of the contributory unemployment wage planned for October 2018 (which is expected to gain more than about 14 euros net per month for a person earning the Smic, 24 € net salary of 2500 euros and 42 euros for a salary of 4500 euros). They do not incorporate the changes coming January 1, 2019, unpredictable : the amount of the Smic, to the social security ceiling, alteration of rates of contributions due to the approximation schemes Agirc-Arrco…
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in addition, these simulations are made on the basis of a total loss of absolutely all the contributions on overtime hours, without condition. However, the government could, for example, in its trade-offs, introducing the notions of ceilings of remuneration from which would not apply to, or to a lesser extent, the exemption.
note that the calculations have also been carried out on the basis of paid overtime hours with an increase of 25%. The law El Khomri was very good, by collective agreement, to return to these 25% (without going below +10% markup). But overall, this new opportunity has been a flop.
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Still, in this whole matter, a question of weight : people who are inclined to work more to earn ten or twenty euros more per month, will they be able to do ? As recalled by Jacques Chanut, president of the Fédération of the French construction sector, which is extremely consumer overtime, “the device is not going to push companies to do more”. And for cause, it is the activity, the famous “book of commands”, which has an impact on the need to mobilise more troops. Alain Griset, president of the U2P, employers ‘ organisation bringing together traders and artisans, and liberal professions, summarizes the mechanics at work : “need a job”.