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Madelin - New limits on deductible

Fillon law of 21 August 2003 that the reform Pensions has set new limits on deductible no longer flat but depending on the declared net income.

other hand, the envelopes of deductibility are independent of each other: a ceiling for retirement, a ceiling for the pension, a ceiling for the job loss suffered: see table below.

Until 2008, the two systems will coexist for contracts signed before September 20, 2003: NER may choose one or the other calculation of deductibility. • Retirement

:

The ceiling is 10% of taxable income limited to 8 times the maximum annual Social Security (PASS) which is € 29,712 in 2004, representing a net income of € 237,696 which is added 15% of taxable income between 1 and 8 assists.
should be inferred from the ceiling, the matching contribution made by the company or liberal or independent activity at PERCO (Plan d'Epargne Retraite Collectif). This matching contribution is limited to 4,600 € per year.

• Welfare:

The ceiling is 3.75% of taxable income limited to 8 times the PASS. At this amount is added to a 7% PASSS. The upper limit of the sum of these two amounts may not exceed 3% of 8 PASS, a deduction of up to € 7,131 Welfare (3% * € 237,696)

• Job loss suffered:

The ceiling is 1.875% of taxable income is limited to 8 Once the PASS. At this amount is added to a 2.5% PASSS. The upper limit of the sum of these two amounts can not exceed 1.5% 8 PASS, a deduction of up to € 3,565 Welfare (1.5% * € 237,696)

New Limits on deductible Fillon Act :

Benef Net Contribution Retirement déductible

30 000,00 € 3 043,00 €
40 000,00 € 5 543,00 €
50 000,00 € 8 043,00 €
60 000,00 € 10 543,00 €
70 000,00 € 13 043,00 €
80 000,00 € 15 543,00 €
100 000,00 € 20 543,00 €
110 000,00 € 23 043,00 €
120 000,00 € 25 543,00 €
130 000,00 € 28 043,00 €
134 693,00 € 29 216,00 €
140 000,00 € 30 543,00 €
150 000,00 € 33 043,00 €
160 000,00 € 35 543,00 €
170 043,00 € 000,00 € 38 € 40
180 000.00 € 543.00
190 000,00 € 43 043,00 €
200 000.00 € 543.00 € 45 210
000,00 € 48 043 , 00 € 000,00
220 € 50 € 543.00
237 696,00 € 54 € 967.00


Benef. Net pension deductible contribution

30 000.00 € 205.00 € 3 € 3
40 000.00 50 000.00
€ 580.00 € 955.00 € 3
60 000.00 € 4 330,
70 000,00 € 00 € 4 80 000.00 € 705.00 €
5 080,00 €
100 000,00 € 5 830,00 €
110 000,00 € 6 205,00 €
120 000,00 € 6 580,00 €
130 000,00 € 6 955,00 €
134 693,00 € 7 131,00 €
140 000,00 € 7 131,00 €
150 000,00 € 7 131,00 €
160 000,00 € 7 131,00 €
170 000,00 € 7 131,00 €
180 000,00 € 7 131,00 €
190 000,00 € 7 131,00 €
200 000,00 € 7 131,00 €
210 000,00 € 7 131,00 €
220 000,00 € 7 131,00 €
237 696,00 € 131.00 € 7


Benef. net job loss sustained contribution deductible

30 000.00 € 306.00 € 1
40 000.00 € 493.00 € 1 € 1
50 000.00 60 000.00 € 681.00
€ 1 € 868.00
70 000,00 € 2 056,00 €
80 000.00 € 243.00 € 2 € 2
100 000.00 110 000.00 € 618.00
€ 2 € 806.00
120 000.00 € 993.00 € 2 130 000,00
€ 3 134 693,00
€ 181.00 € 268.00 € 3 140 000,00
€ 3 368.00
€ € 3 150 000.00 160 000.00 € 556.00
€ 3 € 556.00
170 000.00 € 556.00 € 3
180 000.00 € 556.00 € 3 190 000,00

€ 556.00 € 3 200 000.00 € 556.00 € 3 210 000,00
€ 3 220 000,00
€ 556.00 € 556.00 € 3 237 696,00
€ 3 € 556.00

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MADELIN ACT - Businesses concerned

All professionals and independent Liberal majority managers, traders and artisans, and collaborating partners.
memberships can be collected only from persons Update their pension contributions compulsory "retirement" and "disease".
Occupations covered: persons subject to tax on income:
- under BIC (natural persons engaged in commercial, industrial or craft, whether sole proprietors or managers)
- under BNC ( professionals or independent)
- Merchants, artisans, professionals and self-employed nonfarm (TNSNA)
- their collaborating partners:
- unpaid under
activity - actually participating in the occupation- with no other occupation or who are employed part time (50% at most)

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Act MADELIN Principles

Before this law, traders, artisans, independent professionals or liberal, the managers of society could infer that their mandatory pension contributions. The taxman
considered expenditures funded pension or provident fund additional expenditure as personally.

Law 94-126 of 11 February 1994 on the initiative and individual enterprise (Madelin said Act) allows the desfiscalisation ( deductible from taxable income under the BIC or BNC) contributions made voluntarily by non-agricultural self-employed (or TNS TNSNA).

These contributions include: the amounts paid each year to provide additional funded pension guarantees or acquire additional pension and health (mutual) (Article41).

The principles of law Madelin
Leaseback of pension contributions and retirement -> taxation of annuities and pensions related.
Contributions are deductible
All contributions for the daily allowances in sick, disability pensions and education, spouse's pension and the pension.

But the benefits are taxable
diems are taken into account in determining taxable income. Annuities paid under the disability or death should be reported under the category of pensions and annuities.

ATTENTION
The outputs of the various contracts "Loi Madelin" can not be that pensions allowances: off work, disability pension, spouse's pension and annuities education on death, an annuity for a dependent, complement retraite.Ceci involves making a detailed study of personal, professional and family compared to the benefits under various social systems and personal guarantees, and to clarify their evolution in the social balance and heritage temps.Ce optimizes the solution between the safeguards put in place under the Act Madelin tax or other tax benefits, particularly life insurance, PERP (Plan d'Epargne Retraite Populaire) ....

Access condition
Be current in its contributions to employee compulsory health insurance and tax benefits vieillesse.Pour law Madelin, must adhere to a collective contract signed by an association having at least 1,000 members employed or formerly employed by non-employment law agricole.La Madelin and his decrees specify the characteristics of contracts whose contributions are deductible:
- life insurance, group, endorsed by an association of at least a thousand non-agricultural TNS, with at least 1,000 members before the purchase of TNS contracts "Loi Madelin"
- contributions with a regular character, as in amount as periodicity,
- no liquidation rights acquired before the normal age of retirement except
- a disability making the participant absolutely unable to perform any occupation,
- the cessation of activity NER following a liquidation,
- in retirement, liquidation of vested exclusively in the form of additional lifetime retirement reversible or not.

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Tax saving and PERP PERP

we saw earlier, the deductible amounts relating to the PERP. But who says

deductibility, said tax savings.

compute this economy:

First, you need your marginal tax rate (IMR) is the tax rate applied to the highest fraction of your income taxed
The scale is as follows:


Taxable income brackets in 2004


Tax Rate Up to € 4 334 0 ------------------------> %
Ranging between € 4,334 and € 8 524 6.83% ----->
Ranging between € 8524 and € 15 004 19.14% ---->
Ranging between € 15 004 € 24 294 and ---> 28.26%
Between € 24 294 € 39 529 and ---> 37.38%
Ranging between € 39 529 € 48 747 and ---> 42.62%
Above € 48 747 --------- ---------> 48.09%


The gross tax is calculated according to the "family quotient system"
dividing the amount of taxable income by the number of units, we
applying the progressive scale of RI to the value of a share of income,
then multiply that result by the number of shares.

EXAMPLE: A married couple without children has a taxable income of 30 000 €. So there
2 shares tax.
To apply the above scale, we divide 30,000 by 2: € 15 000
It is therefore in the range: between € 8524 and € 15 004 19.14% ---->
The marginal tax rate (IMR) of torque is 19.14%.

So if the couple earns a euro more it will be taxed at 19.14%.

So if this couple will pay 1 euro extra on the 1 euro perp he deducted from his taxable income and therefore is a tax saving of 1 x 19.14% = € 0, € 1914.

For a fee Annual of 3000 €, you save so 3000 x 0.1914 = € 574.2 in income tax.

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The Retirement Savings Plan Tax People

The state gradually withdraws pension division.

To compensate for this gradual decline and planned retirement pensions, the law Fillion was introduced in late 2003 a tax system beneficial to build up a retirement savings: the PERP popular retirement savings plan.

The basic principle is simple: The insured contributes

with the periodicity of its choice on its pension plan, contributions are deductible from income taxable in certain limits.

The assessment may be equal to 10% of income of the contributor's occupation. This
income occupation is equal to net income minus 10%.


Nota Bene: If the holder of the perp has, through his company, a supplementary pension scheme, deduct contributions earmarked for the scheme of tax deductible envelope. As your company makes you enjoy a prosperous retirement, the less you can contribute and deduct under the PERP.

Example:

1 employee whose income is 50 000 € annual net (without supplemental business) may deduct 10% (50 000 - 5000) or 0.1 x 45 000 = 4500 €. If this sum contributes
(4500 €), its taxable income before deductions then passes of 50 000 € 50 000 € 4500 € 45 500 tonight.

However, whatever the income of the holder of PERP, it may deduct from its taxable income up to 10% of the maximum annual Social Security is € 3019 within the limits of contributions, of course.

Example:

an employee has an income of 14 000 € net Annual (without supplemental business).
He decides to contribute € 3,000 annually on its PERP. These
€ 3000, even if they greatly exceed 10% of its income from professional activities, will be deductible from taxable income.