A Slow Start for the Real-Time Tax Credit
The final component of this program, which allows households that employ workers to receive tax credits in real time, may be subject to a slight delay in its implementation, which was originally scheduled for January 1, 2024.
This program, enacted in 2021, is already in effect for other types of in-home services such as housekeeping, odd jobs, tutoring, etc. It offers households that apply for it the option to receive the tax benefit (50% of the cost of the service, up to 12,000 euros per month) immediately, without having to pay the costs out of pocket before filing their annual tax return.
The final phase of this measure was thus set to apply to services related to early childhood and long-term care starting January 1, 2024. However, according to information from Les Échos, delays have reportedly been observed in the IT work required to implement these tools, which could result in a one-year delay in its entry into effect, meaning it would take effect starting in 2025. The Ministry of the Economy, when contacted about this matter, has not yet been able to confirm this information.
It should be noted that the immediate advance payment for long-term care—that is, for recipients of the personalized autonomy allowance (APA) or the disability compensation benefit (PCH)—had already been postponed (it was supposed to be available starting this year). However, for childcare for children under 6, the effective date has always been set for 2024.
