Update to the note published on 14 November 2018, taking into account new information provided by the Ministry of Finance: sector figures unchanged, estimates of pre-tax profit rates of 5.1% and 10.1% updated. <\/p>\n
<\/p>\n
The CICE will be phased out as of 1 January 2019 and replaced by a reduction in URSSAF employer contributions (-6 points), supplemented by an increase in the \u00abFillon\u00bb relief measures scheduled for 2019.<\/p>\n
In return for this reduction in social security contributions, which appears to exceed the proceeds of the CICE, most companies will see their tax burden increase in 2019 as a result of this reform.<\/p>\n
With this educational note, the CNR reviews the terms and conditions for applying these government measures and provides an estimate of their overall impact, including the impact on corporation tax.<\/p>","protected":false},"excerpt":{"rendered":"
Update to the note published on 14 November 2018, taking into account new information provided by the Ministry of Finance: sector figures unchanged, estimates of pre-tax profit rates of 5.1% and 10.1% updated.\u00a0 \u00a0 The CICE will be abolished as of 1 January 2019 and replaced by a reduction in social security contributions [...].<\/p>","protected":false},"author":14,"featured_media":0,"template":"","meta":{"_uag_custom_page_level_css":"","prix_ht":null,"acces_payant":false,"footnotes":""},"categories":[311,281],"tags":[615,553,285,633,634,632],"class_list":["post-12071","publications","type-publications","status-publish","hentry","category-fiscalite","category-social","tag-cice","tag-cotisations","tag-fillon","tag-impots","tag-reforme","tag-urssaf"],"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":"Mise \u00e0 jour de la note publi\u00e9e le 14 novembre 2018 tenant compte de nouveaux \u00e9l\u00e9ments communiqu\u00e9s par le Minist\u00e8re des Finances : chiffrages sectoriels inchang\u00e9s, estimations sur les taux de r\u00e9sultat avant imp\u00f4ts de 5 % et 10 % actualis\u00e9es. Le CICE dispara\u00eet \u00e0 compter du 1er janvier 2019 pour \u00eatre refondu en une r\u00e9duction de cotisations…","_links":{"self":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/12071","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\/12071\/revisions"}],"predecessor-version":[{"id":13399,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/publications\/12071\/revisions\/13399"}],"wp:attachment":[{"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/media?parent=12071"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/categories?post=12071"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cnr.v2.mila.celaneo.com\/en\/wp-json\/wp\/v2\/tags?post=12071"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}