And charges concessions proposed between 1

Increase the State revenues without compromising the competitiveness of enterprises. This is the challenge facing the Government if it wants to keep its promise to reduce the niches fiscal and social of the order of EUR 5 billion in 2011-2012. A measure is almost acquired: it is to integrate the 13emois and other annual premiums (14emois, end of year bonuses, etc.) in the calculation of the relief of loads "Fillon", offered to pay between 1 and 1.6 SMIC. This reform, which would be in the name of fairness, is intended to prevent "practices of some employers who pay wages for more than twelve months, allowing a salary benefit for eleven months of relief to the maximum level while annual earnings, smoothed over 12 months, would be much higher", denounced Council compulsory, attached to the Court of accounts, in a recent report.

In the future, the companies paying, for example, 20,000 euros of annual remuneration on 13 months would be taxed at the same height as those that do on 12 months. The professions of the Medef services group, is the purchasing power of employees who is thus threatened. The measure will hit large groups, highly inclusive of populations with low qualification or part-time, believes.

The measure is difficult to quantify: she would between 1.7 and 2.3 billion euros to the State, according to the sources (about 21 billion of relief). "The cost would be essentially supported by the sectors protected of international competition, Editor's note and would thus promote exposed sectors", said Council compulsory. The Ministry of economy, yet very reluctant to any additional levy on companies, recognizes that it is one of the least harmful to their competitiveness. The part of the employee combining low wages (under 1.6 SMIC) and annual premiums represents between 7 and 14 of the workforce, regardless of the industry. The effort would therefore be quite homogeneous in companies.

The measure "less worse".

Certain personalities within the Medef believe this as ce would be the "least worst". "The annualization of the method of calculation would not good news, even if it can understand the objective", also felt Jean-François Roubaud, President of the CGPME, in an interview with the "voices" (June 3 Edition).

Nevertheless, some sectors are more exposed than others. The 13emois are particularly common in the financial sector, real estate, the Council and the Edition, according to simulations of the Court of accounts. But this is not necessarily that are low salaries, giving rise to deduction of charges. In the Bank, for example, there is virtually no wage under 1.3 minimum wage. And charges concessions proposed between 1.3 and 1.6 SMIC are considered so low that a questioning seems harmless. Opposed to the measure "in terms of principles", the French Banking Federation is therefore nothing to rebut.

The concerns are much more vivid in the large distribution, which would be most affected, according to experts, major hotel groups and restoration (Accor, McDonald's, etc.), where wages are low and the practice of almost generalized 13emois. This would be one of the most severely affected areas.

EDF among the big losers

Cleanliness should also be concerned to the first count, at least 85 of employees involving less than 1.6 SMIC Interamericano. But this sector has not yet evaluated the proportion of the 13emois and other premiums in its payroll.

The industry would be less affected, but some areas still affected. In chemistry, for example, 15,000 to 16,000 positions, a total of 220,000, would more exemptions for annualization of the calculation, according to management estimates. EDF would also be among the main losers of reform. Losers who currently seek to convince Matignon to not take the step. But they will have difficulty in reversing the balance of the balance well.