Portabilité: Cotisations déductibles de l'IR
29-août-2011Portabilité : cotisations déductibles de l'impôt sur le revenu
Revenant sur sa position antérieure, l'administration fiscale a décidé dans un rescrit fiscal du 2 août 2011, que les cotisations versées dans le cadre du mécanisme de la portabilité des droits à couverture complémentaire santé et prévoyance aux anciens salariés étaient déductibles de l'impôt sur le revenu . Désormais , l'administration fiscale admet que, dès lors que le maintien de la couverture complémentaire correspond à la poursuite du contrat obligatoire et collectif dont bénéficiaient les salariés avant la rupture de leur contrat de travail, les cotisations versées aux contrats de prévoyance complémentaire en application de l'article 14 de l'ANI du 11 janvier 2008 sont déductibles du revenu imposable .
Les cotisations et primes sont déductibles, y compris la participation de l'employeur, dans la limite annuelle de 7% du plafond annuel de sécurité sociale et 3% de la rémunération annuelle brute sans que le total ainsi obtenu puisse excéder 3% de 8 fois le montant annuel du plafond précité, soit 8 309 € pour 2010 et 8 484 € pour 2011. Au-delà de ces plafonds et au-delà de la durée maximale de 9 mois de maintien de garantie, les cotisations sont imposables et la part patronale constitue alors un complément de rémunération imposable.
Portability: social contributions deductible on taxable income
Reversing its previous position, the tax authorities decided in a rescript tax of 2 August 2011, that contributions paid under the mechanism of portability of supplementary health and welfare coverage to former employees were tax deductible from taxable income . Tax authorities admit that, since the maintenance of supplemental coverage is the continuation of collective and binding contract employees enjoyed before the breach of their contract of employment, contributions to supplementary schemes contracts under Article 14 of the ANI of January 11, 2008 are tax deductible.
Contributions and premiums are deductible, including the participation of employers in the annual limit of 7% annual cap on social security and 3% of gross annual remuneration and the resulting total cannot exceed 3% of 8 times the annual amount of the ceiling above, ie € 8,309 for 2010 and € 8,484 for 2011. Beyond these limits and beyond the maximum period of nine months of maintain ing the coverage, the contributions are taxable and the employer's share is considered as an additional taxable remuneration.
Reversing its previous position, the tax authorities decided in a rescript tax of 2 August 2011, that contributions paid under the mechanism of portability of supplementary health and welfare coverage to former employees were tax deductible from taxable income . Tax authorities admit that, since the maintenance of supplemental coverage is the continuation of collective and binding contract employees enjoyed before the breach of their contract of employment, contributions to supplementary schemes contracts under Article 14 of the ANI of January 11, 2008 are tax deductible.
Contributions and premiums are deductible, including the participation of employers in the annual limit of 7% annual cap on social security and 3% of gross annual remuneration and the resulting total cannot exceed 3% of 8 times the annual amount of the ceiling above, ie € 8,309 for 2010 and € 8,484 for 2011. Beyond these limits and beyond the maximum period of nine months of maintain ing the coverage, the contributions are taxable and the employer's share is considered as an additional taxable remuneration.