Brochure Crédit d’impôt salaire social minimum (CISSM)


UEL has developed a brochure (available in 🇫🇷 and 🇩🇪), in the form of questions and answers, on the social minimum wage tax credit (CISSM) in collaboration with the ABBL, the ACA, the Chamber of Commerce, the Chambre des Métiers, the clc, the Fédération des Artisans, FEDIL and Horesca.

The budget law for 2019 introduced a CISSM which can benefit employees (and apprentices) who receive a gross monthly salary between EUR 1,500 and EUR 3,000. The purpose of the CISSM is to allow the revaluation of the minimum wage, a measure that goes hand in hand with the increase of 2.01% of the gross amount of the minimum social wage (SSM), in response to the government’s commitment to increase the SSM of EUR 100. The CISSM is applicable retroactively from 1 January 2019.

The information contained in the document is of a general nature and is not intended to address the particular situation of a specific person or company. This information cannot and should not be used as a support for decisions without having first sought the advice of a professional and without having made a detailed analysis of each situation.