Over the past month, we have observed a significant increase in inspections relating to the partial exemption from payroll tax, particularly with regard to shift work arrangements.
This is hardly surprising given the recent reforms and the introduction of the ‘variant bis’, which reduces the benefit for companies where shifts are not equivalent.
In this context, it is essential to anticipate these audits. Here are a few recommendations to help you prepare effectively and avoid any unpleasant surprises during a tax audit.
1. Carry out an internal audit
It is essential to check regularly that all the conditions for applying the partial exemption from payroll tax are still being met and that your documentation is complete and up to date. Doing so will enable you to face any tax audit with greater peace of mind.
Furthermore, commissioning an external audit can be a real asset. The support offered by Ayming enables us to assess your situation in detail and ensure that all the necessary elements are properly documented. This provides you with a robust, well-structured dossier that meets the authorities’ requirements, prepared by experts.
2. Ensure you have a clear understanding of your teams’ structure
Particular attention must be paid to identifying teams that are eligible under tax legislation. Not all teams necessarily meet the criteria required to qualify for the exemption.
A department cannot automatically be equated with a team. Instead, it is necessary to analyse the work carried out and the objectives pursued by the staff members in order to determine whether they constitute a team for tax purposes.
In this regard, specialist support helps to structure this analysis. The audit offered by Ayming provides a clear methodological framework for accurately identifying the relevant factors and safeguarding your position.
3. Check that the alternative option has been implemented
Does the ‘bis’ variant apply in your company?
If so, it is essential to check that everything is properly documented and that the process for calculating the difference between teams is in place.
Thanks to Ayming’s continuous monitoring, this percentage is calculated for you by our experts. We also document the entire process so that you have a clear record in the event of an audit.
We strongly recommend that you carry out a regular self-assessment of your situation in order to identify any potential issues in advance and avoid any surprises during a tax audit.
To explore these issues in greater depth and receive tailored support, please do not hesitate to contact our specialist experts.
