Competitiveness and Employment Tax Credit (CICE) in Mayotte

Verified 01 March 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

Companies operated at Mayotte may benefit from a tax credit for competitiveness and employment applicable to lowest earnings.

Since 2019, for companies not operating in Mayotte, the CICE has been replaced by a reduction in employer contributions. This relief applies in 2 stages:

  • At first, it translates into a increase of the rate of general reduction in employers' contributions.
  • In a second step, it is translated by reduction of 6% of social contributions for sickness insurance for employees whose monthly gross remuneration is less than €4,417.29.

A company operated in Mayotte that employing employees is eligible for the Competitiveness and Employment Tax Credit (CICE) if:

Warning  

Micro-entrepreneurs are not eligible for this tax credit.

The CICE rate is 9% of remuneration paid during the year. Such remuneration shall not exceed 2,5 Smic: titleContent.

The CICE is calculated taking into account all remuneration paid in a year and not more than 2,5 times the Smic: titleContent.

The remuneration taken into account shall be that of the staff at full-time, part-time and part-year employees. For part-time employees or employees employed part-year, the amount of 2.5 Smic taken into account corresponds to the duration provided for in the contract.

In 2024, for a full-time period, the amount of the gross remuneration shall not exceed €4,417.29.

This tax credit is only for earnings that have been declared to social security and which are used for the calculation of employers' contributions (e.g. basic salaries, overtime or overtime payments, bonuses, holiday pay, benefits in kind).

Warning  

Bonuses paid to trainees and remuneration paid to the manager under his or her corporate mandate are not taken into account.

The CICE declaration shall be different if the company is subject to income tax (IR) or to business tax (IS).

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Company subject to IR

In order to benefit from the CICE, reporting obligations must be made to the social security fund of Mayotte and the tax administration.

The company must have declared the cumulative amount of remuneration which may be taken into account in calculating the tax credit and the number of staff to whom those remuneration corresponds. It must enter it on the specific line "Tax credit for competitiveness and employment" with the rate of 9%. This declaration is made at the time of the registered social declaration (NSN).

Nominative Social Declaration (DSN)

During his annual statement of results, the company must attach the form #2069-RCI that summarizes all tax reductions and credits for the fiscal year. The company must also indicate the CICE amount on its supplementary income tax return 2042-C-PRO.

A calculation aid sheet # 2079-CICE-FC-SD allows you to calculate the amount. It does not have to be filed with the tax authorities.

The deadline for the submission of the declaration is 2e working day after 1er May (when the tax book is filed). The company making a teledeclaration shall have an additional period of 15 days.

Company subject to SI

In order to benefit from the CICE, reporting obligations must be made to the Social Security Fund of Mayotte (CCSM) and to tax administration.

The company must have declared the cumulative amount of remuneration which may be taken into account in the calculation of the tax credit and manpower to which those remuneration corresponds. It must enter it on the specific line "Tax credit for competitiveness and employment" with the rate of 9%. This declaration is made at the time of the registered social declaration (NSN).

Nominative Social Declaration (DSN)

During the annual statement of results, the company must attach the form #2069-RCI that summarizes all tax reductions and credits for the fiscal year.

The calculation aid sheet # 2079-CICE-FC-SD allows you to calculate the amount. It does not have to be filed with the tax authorities.

The deadline for filing the return is one of the following:

  • Where the company's accounting period ends on 31 December, the filing deadline shall be 2e working day after 1er May.
  • Where the company's accounting year is ended on a date other than December 31, the business must file the return within 3 months of closure exercise.

Where such declaration is made online, the company has a additional period of 15 days.

The CICE can be used to pay income tax or business tax.

It must be used to pay the tax for the year for which the tax credit was paid. When the CICE is calculated on the basis of the remuneration of the year 2024, then it can be used for the tax due for the accounting year ended 31 December 2024.

When the tax credit is not fully used, then it can be used to pay the tax due over the next 3 years.

If after 3 yearsHowever, the entire tax credit could not be used, so the remaining portion is refunded to the company at his request.

The application for reimbursement must be made in one of the following ways:

  • If the company is subject to business tax (SI), it must apply for a refund using the form 2573-SD. It can be done in EFI or EDI mode.
  • If the company is subject to income tax (IR), it must apply for a refund using the Form 2042 C-PRO.

Some companies can get their tax credit refunded directly. These companies are as follows:

When the company gets a tax credit, it is said that it has a claim on the State. In other words, the government must pay the amount of the tax credit it receives.

The company may decide to assign that claim a credit institution, a financing business or an alternative investment fund to improve its liquidity. In that case, she no longer owns her tax credit. It is then the entity to which it assigned the claim that will benefit from the refund of the tax credit.

When the company that gave up its tax credit receives an immediate refund, then the entity to which it gave up its debt will get the refund. Similarly, for other companies, when the credit becomes refundable at the end of the three years, it is the entity to which the claim has been assigned that must apply for repayment.

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