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France — Allowing temporary employees to work as personal carers has tax implications

16 March 2010

The French government is considering an amendment to existing legislation, which would allow temporary employment agencies to provide personal care services, La Tribune reports.

Under current legislation, temporary employees can only stand in for existing care personnel or help out at peak times when existing care personnel cannot cope with the workload. For example, parents can only go to a temporary employment agency to find a nanny if the usual nanny is absent for whatever reason. If they don't have a nanny already, they cannot use a temporary nanny.

A spokesman for Employment Minister Xavier Darcos said, "this [amendment to the legislation] will not happen by tomorrow but in principle the ministry is not against it. We just need to find a legislative vehicle to make it happen."
The Association of Temporary Employment Agencies (PRISME) has been lobbying for a reform of the current legislation since 2005. According to PRISME, the answer could be a simple decree on the motivation of why someone wants to use a temporary personal carer.

However, to extend the tax savings a user of personal care services enjoys to the use of temporary employees, would require a new law.



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