2.2.5.1ÌýÌýÌýÌý Employer's Participation in the Construction Effort (PEEC)
Also known as the 1% housing, 'Participation de l'employeur à l'effort de construction' (PEEC), requires employers with more than 50 employees, who are subject to payroll tax, to invest in housing construction.
The qualification period is based on the previous year (ie 2023), and once the employer has crossed the threshold, the charge will be applied after five consecutive years meeting the conditions. Where the employee numbers reduced below 50, the qualification period will restart (ie five years)
Example
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Web page updated on 17 Mar 2025 14:41