GPFRA-LEG: Credit D'impot De Taxe Sur Les Salaires - CITS- eff dated 01/01/2017

(Doc ID 2237372.1)

Last updated on MAY 02, 2018

Applies to:

PeopleSoft Enterprise HCM Global Payroll France - Version 9.1 and later
Information in this document applies to any platform.


On : GP FRA, Legislative

Effective January 1st, 2017, a tax credit on wages (CITS) is introduced for the benefit of:

-Associations ;
-Foundations recognized as being of public utility;
-Centers for the fight against cancer;
-Professional unions;
-Complementary health organizations governed by the Code de la mutualité.

CITS will be calculated on remuneration less than 2.5 times the SMIC and its rate will be 4%.


Law of December 29, 2016 of finances for 2017: article 88



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