A PROCESS ENCOURAGED BY THE PUBLIC AUTHORITIES: SIGNIFICANT FINANCIAL ASSISTANCE FOR A VERY LIMITED COST
The public authorities are offering substantial financial assistance to firms that reserve slots.
Any company that commits to booking childcare solutions, regardless of its size or status will benefit from a financial incentive
- Firms qualified for the “Crédit d’Impôt Famille” (CIF)*, can benefit from a tax deduction of up to 83.33% of their booking expenses: 33.33% is the result of the deduction of these costs from the IS** and an additional 50% from the CIF. The final cost for the firm is only 16.67%. After tax exemption, the cost of a crib varies between 140€ and 200€ per month, depending on the characteristics of each nursery (investments, the cost of the land, the opening hours, …). The cost can be co-financed with the firm’s work committee;
- Other companies (particularly public entities are not required to pay corporate income tax) or organizations that have reserved a slot can sign a “Contrat Enfance Jeunesse” (Youth Childcare Contract) with the CAF. This 4-year renewable contract allows for funding of up to 55% of the expenses.
*entreprises soumises à l’IS ou l’IR et imposées selon leur bénéfice réel.
** pour les entreprises soumises à l’IS au taux de 33.33%.