Although the debates on the purchasing power law have begun in the National Assembly, the tax reform project will be discussed in the Chamber starting this Thursday. Among the issues discussed: the taking of RTT which is the subject of an amendment by the presidential majority, report the echoes.
The deputies at the origin of this modification advocate that the repurchases of RTT of the employees in combined days not enjoyed be subject, at least temporarily, to the same treatment as that of overtime. In particular in terms of remuneration: today, overtime, excluding the collective agreement, is increased by 25%, compared to 10% for RTT payment.
Align the social and fiscal regime of the RTT with that of overtime
Overtime is also exempt from employee social security contributions and income tax up to a maximum limit of €5,000 (which should increase to €7,500), while employers with fewer than 20 employees benefit from a flat-rate deduction of 1.50 euros per additional hour at their employers. ‘ contributions.
So many advantages that currently do not concern RTT redemptions. But that could change soon since the reform of the presidential majority suggests tracing “the social and fiscal regime of RTT reimbursements on that of overtime,” they explain. the echoesspecifying that only RTT days purchased in 2022 and 2023 would be treated.
Source: BFM TV
