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Nouv. règle Particuliers Employeurs « MEFPIE

Le projet de loi de financement de la sécurité sociale pour 2013 met fin au choix entre les deux modes de calcul pour les cotisations sociales dues pour l’emploi d’un salarié à domicile. Auparavant l’employeur avait la possibilité de choisir soit de payer les cotisations sur la totalité du salaire versé (assiette réelle), soit de payer les cotisations sur une assiette forfaitaire égale au smic horaire multiplié par le nombre d’heures travaillées.

Depuis le 1er janvier 2013, l’ensemble des cotisations et contributions sociales sera calculé sur la rémunération réellement versée.

Attention: Cette mesure ne modifie les avantages fiscaux prévus en cas d’emploi d’un salarié à domicile. Les particuliers employeurs continuent à bénéficier d’un avantage égal à la moitié des dépenses effectivement engagées.

http://lci.tf1.fr/economie/conjoncture/emplois-a-domicile-ce-qui-va-changer-en-2013-7564491.html