RSA, activity bonus: the government limits a little the damage caused by the social net amount

A small improvement for the rights of RSA and activity bonus recipients. A update published in the official Social Security bulletin (Boss), Tuesday November 14, plans to modify the method of calculating the “social net amount”this new information which has gradually appeared on the pay slips of employees and public sector agents since July 1, 2023. As a reminder, the social net amount is calculated by the company, from all gross amounts corresponding to the remuneration paid by the employer to the employee (salary, bonuses, overtime pay, benefits in kind), from which social security contributions and contributions are deducted which are applicable to them.

The objective of this new wording on French pay slips is to facilitate the application for social benefits with the Family Allowance Funds (Caf): from January 1, 2024, it will be OBLIGATORY to declare this social net amount when applying for RSA or activity bonus. A novelty intended to reduce the risk of errors by beneficiaries. Because today, the latter must declare, each quarter, the total amount of their resources. An amount that they must calculate… themselves.

The social net amount inflates the declared resources… and reduces the benefits paid

When they request RSA or activity bonus, some recipients therefore indicate the gross amount of their salary, others the net amount to be paid (the amount actually paid by the employer to the employee) or the net taxable amount (the amount subject to withholding tax). source of income tax). The obligation to declare the net social amount of one’s income is therefore intended standardize the declarations of recipients of active solidarity income and/or the activity bonus as well avoid mistakes.

The problem is that given its method of calculation, the net social amount is greater than the resources so far declared by many beneficiaries. In detail, it was originally planned to integrate into the social net amount the payment by the employer of welfare and supplementary retirement contracts, the aid paid by the company for childcare, the sustainable mobility package, holiday vouchers, or even restaurant coupon. Under these conditions, the implementation of the compulsory declaration of the social net amount when requesting RSA or activity bonus from 2024 will lead to an increase in revenues communicated to the Cafs, and therefore to an reduction in the amount of social benefits for certain beneficiaries who, without trying to defraud but due to a pure lack of information, do not currently provide the correct resources. Asked about the number of beneficiaries who could lose out, the Ministry of Solidarity has not yet responded to our request.

As early as this summer, several trade union organizations have warned about this planing of rights linked to the establishment of the social net amount. According to a survey carried out by the CFDT among beneficiaries, a lawyer living alone with her 13-year-old son, who today declares a net monthly salary to be paid before tax of 1,708 euros and whose social net amount is student at 1,979 euros, will see their activity bonus reduced by 80 euros per month from January 1, 2024 (from 164 euros today, it would increase to 84 euros next year). Another example : a reception agent who today declares a net payable before tax of 1,599 euros per month and whose net social amount amounts to 1,765 euros will lose 65 euros monthly activity bonus next year (drop from 144 euros today to 79 euros per month in 2024).

Certain elements of remuneration removed from the social net amount

The unions therefore asked the government to remove certain elements taken into account in the calculation of the social net amount. And they partly won their case this Tuesday. From now on, as provided in the official Social Security bulletin, “all contributions corresponding to collective guarantees within the meaning of Article L. 911-1 of the Social Security Code are excluded from the calculation of the net social amount”namely the contracts of foresight and of additional pension.

But this correction remains “insufficient”deplores Force Ouvrière in a press release, also published this Tuesday. Indeed, this modification will not prevent certain beneficiaries from seeing the amount of their RSA or their activity bonus decrease, other elements which inflate the resources to be declared from 2024 still being integrated into the social net amount . Therefore, FO requires in particular that “taking into account the salary portion of the financing of meal vouchers which concerns almost all workers, as well as the participation of employers in holiday vouchers and at financing of personal services» are removed from the social net amount. Not sure, however, that the government will respond favorably to this request.