From 2013 to 2018, the tax credit for competitiveness and employment (CICE) was granted to all companies employing staff. In 2018, the CICE represented a tax saving equivalent to 6.1% of salaries not exceeding 2.5 times the minimum wage. As of 1 January 2019, the government transformed the CICE into a reduction in employer social security contributions in equivalent proportions (minus 6 points).
\nIn accordance with government recommendations, the CNR cost indices did not include the CICE when it was introduced. However, by definition, the CNR cost indices with a social component take into account reductions in employer contributions.
\nThe retrospective incorporation of the effects of the CICE as a reduction in charges in the CNR indices with a social component is therefore carried out over the period 2013\u20132018, so as to make them comparable with the post-2019 period.
\nAs a result, users do not need to change the way they calculate indexation; they simply need to remember to collect and use the final value and any revised initial value of the index.<\/p>","protected":false},"excerpt":{"rendered":"
From 2013 to 2018, the tax credit for competitiveness and employment (CICE) was granted to all companies employing staff. In 2018, the CICE represented a tax saving equivalent to 6% of salaries not exceeding 2.5 times the minimum wage. As of January 1, 2019, the government transformed the CICE into [...]<\/p>","protected":false},"author":14,"featured_media":0,"template":"","meta":{"_uag_custom_page_level_css":"","prix_ht":null,"acces_payant":false,"footnotes":""},"categories":[230],"tags":[615,520,631],"class_list":["post-12062","publications","type-publications","status-publish","hentry","category-indices","tag-cice","tag-indices-cnr","tag-revision"],"blocksy_meta":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"trp-custom-language-flag":false},"uagb_author_info":{"display_name":"admin admin","author_link":"https:\/\/cnr.v2.mila.celaneo.com\/en\/archives\/author\/celaneo3"},"uagb_comment_info":0,"uagb_excerpt":"De 2013 \u00e0 2018, le cr\u00e9dit d’imp\u00f4t pour la comp\u00e9titivit\u00e9 et l\u2019emploi (CICE) \u00e9tait accord\u00e9 \u00e0 toutes les entreprises employant des salari\u00e9s. En 2018, le CICE repr\u00e9sentait une \u00e9conomie d\u2019imp\u00f4t \u00e9quivalant \u00e0 6 % des salaires n\u2019exc\u00e9dant pas 2,5 fois le SMIC. \u00c0 compter du 1er janvier 2019, le gouvernement a transform\u00e9 le CICE en…","_links":{"self":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/12062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications"}],"about":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/types\/publications"}],"author":[{"embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/users\/14"}],"version-history":[{"count":1,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/12062\/revisions"}],"predecessor-version":[{"id":13396,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/12062\/revisions\/13396"}],"wp:attachment":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/media?parent=12062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/categories?post=12062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/tags?post=12062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}