Lighten the production taxes that weigh on industry companies in France … and increase those of taxpayers. Here is the Shock recommendation Coming from the report of the Board of Compulsory Department (CPO), published Monday September 22 and entitled “Trace a multi -year tax and social framework for French industry”. In this 152 -page long document, the institution attached to the Court of Auditors and managed by its first president Pierre Moscovici indeed calls to plane the Overtime tax advantages To finance the abolition of the social contribution of solidarity of societies (C3S). A C3S “Particularly harmful to the competitiveness of French companies” And “Which acts as a” cascade “tax” “they describe. While the CPO estimates the total samples that weigh on French industrial companies, 5.4 billion euros, at 91 billion euros, thus come from the C3S in 2025.
How to find the billions necessary to remove the C3S, “Which would reduce the gap of compulsory samples and improve the realed competitiveness of French industrial companies” ? For the council of compulsory levies, the response seems to be found since this measure could be funded by a “Questioning overtime derogatory plans”. In other words: put an end to the exemption from social security contributions and income tax! As a reminder, these periods worked beyond the legal duration have again benefited, since January 1, 2019, from an exemption from social contributions and income tax. So set at 5,000 euros, the income ceiling concerned was noted at 7,500 euros in 2022.
A substantial tax increase if you make Hours sup
To justify the end of this tax advantage, the CPO maintains that The use of overtime remains “moderate” In industry, since they represent only 2.3% of remuneration, compared to 2.5% in all sectors. But above all that this system has a high cost: 2.48 billion euros in 2025 for the only exemption from employee contributions (CSG/CRDS, additional retirement, etc.), 0.86 billion for the employers’ lump sum deduction and 1.79 billion euros for income tax exemption. Or 5.13 billion euros in total. A jackpot that benefits above all “The highest income”points the CPO, for a device which turns out to be ineffective “In terms of overall number of hours worked due to tax optimization phenomena”even who “Leads to a negative effect on employment and activity”.
Nevertheless, such a measure – which would amount to increasing taxes – would translate directly into the workers’ pay sheet: the only abolition of the overtime tax exemption would end, for a single employee earning 57,000 euros (including 7,000 euros of SUP), by a tax supplement of 1,890 euros. Or 157.5 euros in more tax to be paid each month. And this, not to mention the painful effects of the abolition of employee contributions exemptions, which will lower the net salary before the same worker. Fortunately, the prospect of such a fiscal skill remains at this very distant stage, the measures targeting the wealthiest taxpayers seeming to hold the rope. Especially since according to Pierre Moscovici, tax increases are not the solution To restore the balance of public finances.
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