2024-01-02 13:05:26
Puzzle ahead. From this month of January, the amount to be indicated on the declaration of quarterly income resources to the Family Allowance Fund (CAF), and which is used to determine the rights and the level of certain social benefits, changes. This is the famous additional line that appeared on most pay slips last July that must be indicated. This is the “net social amount”, also known as “MNS”, which all payroll services had to add. It is found just above the “net payable before tax”.
For beneficiaries of the activity bonus or the RSA, this simplification measure, inspired by pre-filled declarations, risks having financial consequences. No more “net payable” at the bottom of the form that most reported on their declaration to the CAF. The social net amount, a new reference for calculating benefits, takes into account, in addition to the net payable, all benefits in kind and elements considered optional, now included.
“There will also be winners”
“For example, benefits in kind for food, restaurant vouchers or even pension contributions (death, disability) and supplementary retirement for their employer and employee share are included in the MNS”, specifies an internal document from the CAF that we purchased. This note confirms an accounting delta which can work to the disadvantage of the beneficiary: “These new income taken into account justify the differences between the net received and the net social amount”, writes the CAF. “Aid will automatically decrease for the majority of beneficiaries,” denounces the CGT.
Let’s take the case of Gaël, a Social Security employee wishing to remain anonymous who receives the activity bonus. Before, he declared a net salary of 1,560 euros. With its social net amount, this increases to 1,651 euros. His activity bonus was 159 euros per month, it will increase to 123 euros with the new calculation.
“There are going to be losers, it is a collateral effect of this reform”, recognizes a government advisor, pointing to “instructions which, in the past, were not sufficiently clear” on the resources that beneficiaries had to declare to CAF, “causing errors”. “But there will also be winners,” he adds, “those who received nothing because they did not ask for it or did not know their rights and who will benefit from them,” Matignon assures us.
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