{"id":4240,"date":"2019-07-12T13:15:57","date_gmt":"2019-07-12T13:15:57","guid":{"rendered":"http:\/\/uel.lu\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/"},"modified":"2021-10-11T11:31:14","modified_gmt":"2021-10-11T11:31:14","slug":"brochure-credit-dimpot-salaire-social-minimum-cissm","status":"publish","type":"article","link":"https:\/\/uel.lu\/en\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/","title":{"rendered":"Brochure Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum (CISSM)"},"content":{"rendered":"[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]UEL has developed a brochure (available in 🇫🇷<\/span> and 🇩🇪)<\/span>, in the form of questions and answers, on the social minimum wage tax credit (CISSM) in collaboration with the ABBL, the ACA, the Chamber of Commerce, the Chambre des M\u00e9tiers, the clc, the F\u00e9d\u00e9ration des Artisans, FEDIL and Horesca.<\/p>\n

The budget law for 2019 introduced a CISSM which can benefit employees (and apprentices) who receive a gross monthly salary between EUR 1,500 and EUR 3,000. The purpose of the CISSM is to allow the revaluation of the minimum wage, a measure that goes hand in hand with the increase of 2.01% of the gross amount of the minimum social wage (SSM), in response to the government’s commitment to increase the SSM of EUR 100. The CISSM is applicable retroactively from 1 January 2019.<\/p>\n

The information contained in the document is of a general nature and is not intended to address the particular situation of a specific person or company. This information cannot and should not be used as a support for decisions without having first sought the advice of a professional and without having made a detailed analysis of each situation.[\/vc_column_text][vc_column_text]\"\"[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]Brochure in French
\n<\/strong>[\/vc_column_text][vc_column_text]Brochure CISSM (Format A4)<\/a><\/p>\n

Brochure CISSM (pour impression en format A3 recto-verso)<\/a>[\/vc_column_text][vc_column_text]Brochure in German
\n<\/strong><\/p>\n

Broch\u00fcre Steuergutschrift (A4 Format)<\/a><\/p>\n

Brosch\u00fcre Steuergutschrift (A3 format zum doppelseitigen Ausdrucken)<\/a>[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":3188,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[100],"slidercat":[58],"class_list":{"0":"post-4240","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-uel-positions-and-opinions","7":"slidercat-featured-post-en"},"acf":[],"yoast_head":"\nBrochure Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum (CISSM) - UEL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/uel.lu\/en\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Brochure Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum (CISSM) - UEL\" \/>\n<meta property=\"og:description\" content=\"[vc_row type=”in_container” full_screen_row_position=”middle” scene_position=”center” text_color=”dark” text_align=”left” overlay_strength=”0.3″ shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_position=”all” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_link_target=”_self” column_shadow=”none” column_border_radius=”none” width=”1\/1″ tablet_width_inherit=”default” tablet_text_alignment=”default” phone_text_alignment=”default” column_border_width=”none” column_border_style=”solid” bg_image_animation=”none”][vc_column_text]UEL has developed a brochure (available in 🇫🇷...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/uel.lu\/en\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\" \/>\n<meta property=\"og:site_name\" content=\"UEL\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-11T11:31:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/uel.lu\/wp-content\/uploads\/2019\/06\/Picture1.png-3.png\" \/>\n\t<meta property=\"og:image:width\" content=\"939\" \/>\n\t<meta property=\"og:image:height\" content=\"629\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@uel_lu\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/uel.lu\/en\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\",\"url\":\"https:\/\/uel.lu\/en\/article\/brochure-credit-dimpot-salaire-social-minimum-cissm\/\",\"name\":\"Brochure Cr\u00e9dit d\u2019imp\u00f4t salaire social minimum (CISSM) - 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