{"id":5857,"date":"2014-01-13T15:19:59","date_gmt":"2014-01-13T14:19:59","guid":{"rendered":"https:\/\/www.gerep.fr\/2021\/10\/08\/2014-finance-act\/"},"modified":"2024-11-27T11:57:47","modified_gmt":"2024-11-27T10:57:47","slug":"2014-finance-act","status":"publish","type":"post","link":"https:\/\/www.gerep.fr\/en\/blog\/2014-finance-act\/","title":{"rendered":"2014 Finance Act"},"content":{"rendered":"\r\n<p>Article 4 of the 2014 Finance Act was published in the Official Journal dated 30 December 2013. \u00a0This Article makes provision for the taxation relating to the employer\u2019s contribution for group and compulsory supplementary healthcare.<\/p>\r\n\r\n\r\n\r\n<p>This measure will take effect from the next due date for income tax payment in 2014, that is to say for income earned during 2013. Companies will therefore have to include this taxable contribution in their DADS (Annual Declaration of Social Data) 2013 return.<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/www.gerep.fr\/data\/images\/logo-gerep-toute-la-protection-couleurs-hd-rvb_1542896886_1110.jpg\" alt=\"2014 Finance Act\" width=\"278\" height=\"151\" \/><\/figure>\r\n\r\n\r\n\r\n<p>How will this affect employees ?<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>Add-back into the employee\u2019s net income of the employer\u2019s contribution relating to income earned during 2013.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>Monthly example<\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\">\r\n<table>\r\n<tbody>\r\n<tr>\r\n<td>Gross monthly salary<\/td>\r\n<td>Net salary after tax<\/td>\r\n<td>Gross monthly salary Net salary after tax Employer\u2019s share of healthcare costs New net salary after tax<\/td>\r\n<td>New net salary after tax<\/td>\r\n<\/tr>\r\n<tr>\r\n<td>EUR 2000<\/td>\r\n<td>EUR 1600<\/td>\r\n<td>EUR 75<\/td>\r\n<td>EUR 1675<\/td>\r\n<\/tr>\r\n<\/tbody>\r\n<\/table>\r\n<\/figure>\r\n\r\n\r\n\r\n<p>How will this affect companies ?<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li>These details must be notified to employees when their \u00ab tax statements \u00bb are sent to make sure they are made aware of the difference between accumulated net income as per the December 2013 Journal and the amount which appears on their income tax return<\/li>\r\n<li>Inclusion in the DADS (Annual Declaration of Social Data) 2013 for the additional taxable element<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p>New rules on the calculation of taxable assets :<\/p>\r\n\r\n\r\n\r\n<p>Following this change, the budget for tax allowances on employer and employee contributions to fund pension and healthcare cover is reduced. Contributions cannot be any higher than 5% (instead of 7%) of the total annual limit for Social Security and 2% of gross annual pay (instead of 3%), with the proviso that the total must not exceed 2 % (instead of 3%) of 8 times the equivalent of this same limit. Again, payroll systems will have to be adjusted to take into account this new threshold.<\/p>\r\n\r\n\r\n\r\n<p>So this means reporting modifications and extra work\u2026 in the hope that other reductions in administration due to be announced will prove to be more efficient !<\/p>\r\n\r\n\r\n\r\n<p>As and when social partners have made supplementary healthcare compulsory for all companies (by 1st January 2016 at the latest), many companies will see this move as an opportunistic tax measure which shows little concern for the buying power difficulties encountered by employees and collective bargaining.<\/p>\r\n\r\n\r\n\r\n<p>In addition, this year the government should set new rules by decree relating to the way in which group healthcare contracts are handled.<\/p>\r\n\r\n\r\n\r\n<p>GEREP makes a point of following and anticipating all these developments on your behalf and will always be ready to offer solutions which are most suited to your needs.<\/p>\r\n\r\n\r\n\r\n<p>Please accept our very best wishes for success in your future plans.<\/p>\r\n\r\n\r\n","protected":false},"excerpt":{"rendered":"<p>Article 4 of the 2014 Finance Act was published in the Official Journal dated 30 December 2013. \u00a0This Article makes provision for the taxation relating to the employer\u2019s contribution for group and compulsory supplementary healthcare. This measure will take effect from the next due date for income tax payment in 2014, that is to say&hellip;<\/p>\n","protected":false},"author":5,"featured_media":11271,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[19],"tags":[],"class_list":["post-5857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.3 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2014 Finance Act - Gerep<\/title>\n<meta name=\"description\" content=\"Article 4 of the 2014 Finance Act was published in the Official Journal dated 30 December 2013. \u00a0This Article makes provision for the taxation relating to\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gerep.fr\/en\/blog\/2014-finance-act\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2014 Finance Act\" \/>\n<meta property=\"og:description\" content=\"Article 4 of the 2014 Finance Act was published in the Official Journal dated 30 December 2013. \u00a0This Article makes provision for the taxation relating to\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gerep.fr\/en\/blog\/2014-finance-act\/\" \/>\n<meta property=\"og:site_name\" content=\"Gerep\" \/>\n<meta property=\"article:published_time\" content=\"2014-01-13T14:19:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-11-27T10:57:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gerep.fr\/wp-content\/uploads\/2014\/01\/Loi-de-finance-pour-2014.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"563\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Margaux VB\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Gerep_Social\" \/>\n<meta name=\"twitter:site\" content=\"@Gerep_Social\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Margaux VB\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":[\"Article\",\"BlogPosting\"],\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/\"},\"author\":{\"name\":\"Margaux VB\",\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/#\\\/schema\\\/person\\\/cff3a3f753bf3e8cbbe009706425766b\"},\"headline\":\"2014 Finance Act\",\"datePublished\":\"2014-01-13T14:19:59+00:00\",\"dateModified\":\"2024-11-27T10:57:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/\"},\"wordCount\":415,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gerep.fr\\\/wp-content\\\/uploads\\\/2014\\\/01\\\/Loi-de-finance-pour-2014.jpg\",\"articleSection\":[\"Autres\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/\",\"url\":\"https:\\\/\\\/www.gerep.fr\\\/en\\\/blog\\\/2014-finance-act\\\/\",\"name\":\"2014 Finance Act - 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