The Prime pour l'emploi (PPE) is a French tax credit aimed at reducing the impact of falling welfare benefits for people returning to work. It was implemented in 2001 by the government of Lionel Jospin. It is paid in the form of a yearly tax credit that may also exceed the amount of income tax due (negative income tax). In 2008 8.7 million working people received the tax credit. The average amount was €36 per month.
Amount
The amount depends on whether a person is single or in a couple and has a revenue per person situated between €3470 and €17451. It increases between the lower limit and €12475 and then falls until revenue reaches the upper limit.
References
Prime pour l'emploi Wikipedia(Text) CC BY-SA