Exemption from charges on hiring in the TPE

The measures which will remain in effect in 2010

Partial unemployment. No term has been fixed in the rehabilitation of the limits of hours, and new provisions are under consideration to extend the device out of the industry. However, the improvement of up to 75 of the salary compensation, co-funded by Unedic in partial activity of long-term agreements, is not scheduled until the end of the year.

Assisted contracts. The number of assisted contracts was noted to 330,000 this year. A trend extended in 2010. Professional transition contract applies in 25 basins of employment in difficulty, and will be extended to 15 others.

Alternating. All measures (premiums in hiring, exemptions) to encourage the conclusion of contracts of training (learning, professionalization contract) are planned to apply to those who will start before the end of June 2010.

Cash in local communities. The prepayment of VAT for local communities should be perpetuated. "We have reduced delays return of 2 to 1 year." "It would be difficult to go back," it says in Bercy.

Eco PTZ. The eco-loan rate zero on the work of renovation is cannot be combined with the existing sustainable development tax credit (Windows, boilers, etc.) in 2009 as in 2010. Cumulation is, however, not intended for the following years.

l public investments. A part of the investments of the State, public companies and communities, in 2009, will be carried out next year.

The measures which the extension is debate

Differential case. Proposed since December 2008 for any replacement vehicle in ten years, it was programmed to December 31, 2009. The measure, which has already benefited to 320,000 individuals (i.e. more than 400 million euros for the State), will be a gradual extinction. The Government wants to avoid that car sales experience a significant increase in December and a brutal brake suddenly. This is what had been observed with the premiums Balladur and Juppe. The bonus (1,000 euros) could be reduced between 700 and 800 euros on 1 January, and then between 300 and 400 euros on July 1. The device should then be replaced with ecological plus, offered to purchasers of clean vehicles.

Exemption from charges on hiring in the TPE. In hiring, companies of fewer than 10 employees enjoy full exemption of charges on the salary of the person concerned throughout the year 2009, regardless of the date of recruitment. The device already concerned 380.000 hirings. The Government should extend until July 1, even throughout 2010. But should this opportunity be recalibrated: exemption of charges would be on a slippery period (three or six months, for example), so that the benefit is the same regardless of the date of hiring.

Zero rate increased. 0 Loan is available to households that access for the first time the property. Normally, the amount of the loan may not exceed 20 of the price of housing, with a price ceiling. But in 2009, the Government has doubled its average financial effort: the loan amount can reach up to 30 of the price of housing, within the limit of a ceiling himself revalued to a third party (the device will cost 300 million total this year). The Government is considering, there again, a soft, landing to not rein in the market.

Credit tax research. The Ministry of the economy would perpetuate the early repayment of credit tax research. The measure meets a great success with companies: they requested more than 1.2 billion euros of immediate refund in respect of R & D expenditures made on the years 2005 to 2008, instead of waiting for three years. The measure is considered particularly important for innovative companies, which have high requirements of working capital. But it cost more than 1 billion euros next year, while the removal of business tax will already make considerable additional liquidity to businesses in 2010.

Measures to stop

Reduction of income tax. The reduction of two thirds of the income tax, which has benefited to 5.5 million of modest homes, not will be extended next year. Or different premiums (plus school, RSA, etc.) made this year, or the employment service cheques which have been prefinanced.

Cash business. They were likely to claim their tax claims since January 1. Close to EUR 11.5 billion had been forecast for the year. This figure will be certainly exceeded. Three options are available: immediate repayment of the surplus of the corporation tax paid the previous year, imposition of retroactive manner on the SI of the accounting losses for institutions deficit ("carry back"), reimbursement by the State of the appropriations for VAT on a monthly basis (instead of once per quarter) for institutions that make the application. These measures should not be extended, or very partially.

An intern hiring bonus. Bonus of 3,000 euros which can benefit companies that recruit one of their IFA trainee applies until the end of the month.