When finishing numerous admin duties in France, particularly associated to childcare, you are prone to be requested on your ‘quotient familial’ – this is what that is and the place to search out it.
The quotient familial is a mechanism used to calculate the quantity of tax households pay – nevertheless it’s additionally used to find out issues like how a lot assist they get to pay for extra-curricular actions or childcare.
In France, if you’re making your annual tax declaration – both individually or as a joint declaration for {couples} – one of many questions requested is what number of youngsters you have got.
This data presents a sign of a family’s month-to-month earnings after taxes and so forth, taking into consideration the composition of that family, and advantages obtained.
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At the beginning of the varsity 12 months, households with youngsters are often requested to tell authorities of their ‘QF’ in order that personalised college canteen costs, nursery charges, and the allocation of sure aids will be labored out.
So, how is it calculated?
Your quotient familial relies on:
- A family’s taxable earnings excluding tax deductions;
- The variety of tax shares allotted to your family – principally the scale of your loved ones dwelling beneath the one roof.
So, to calculate a family’s QF, the full annual taxable earnings – excluding deductions – is split by 12 to provide a month-to-month whole.
Any month-to-month household advantages paid are added to this whole.
This determine is then divided by the quantity variety of tax shares – or components – in your family.
READ ALSO Does France supply tax breaks for married {couples}?
Tax shares?
Basically, the variety of individuals in a family. A married couple is taken into account ‘two components’ so that they’re taxed based mostly on their mixed earnings – that is additionally the case for further taxes such because the non permanent wealth tax, which is predicated on a mixed family earnings, in addition to qualification for numerous advantages or grants.
Any youngsters the couple has additionally add to the variety of ‘components’.
The variety of shares (nombre de components) for calculating the quotient familial is labored out in line with the next scale:
- Couple or single individual: two shares.
- 1st dependent baby: add 0.5 share.
- 2nd dependent baby: add 0.5 share
- third dependent baby: add 1 share.
- 4th dependent baby or extra: add 0.5 components per baby.
- Child(ren) with a incapacity: 0.5 further components per baby.
So for instance a married or pacsé couple with three dependent youngsters, has 4 shares – so their mixed month-to-month earnings is then divided by 4 to provide the all-important QF quantity.
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The calculation for the nombre de components is totally different for divorced and single {couples}, even when they reside collectively.
If dividing your youngsters in half appears too sophisticated, noisy, and demanding, don’t fret. All it is advisable do is fill out the private circumstances part of your annual earnings tax declaration. The relaxation is completed for you.
READ ALSO Explained: Tax breaks for folks in France
Where are you able to get your loved ones quotient?
The household quotient is generated by the Family Allowance Fund (Caf) or the Mutualité Sociale Agricole (MSA).
If you obtain household allowance in France, you’ll be able to obtain a household quotient certificates from the “Mon Compte” space on the Caf web site (part “Mes attestations”), or on the MSA on-line service “Mon quotient familial”.
If you don’t obtain these advantages, however are requested on your QF, merely ship in your tax discover – please observe that, for functions in 2025, it is advisable provide the tax discover filed in 2024 for 2023 earnings.
In France most providers associated to childcare – for instance crèche, college vacation membership, canteen costs – are charged on a sliding scale in line with the earnings of the dad and mom, which is why these providers is perhaps asking on your QF.
