Analyse financière de la réforme des aides à la promotion de l'emploi dans le secteur de l'aide et des soins en Wallonie. Quel impact sur le financement et la viabilité économique de ces entreprises ?

Abstract

In the aid and care sector, the various recent changes in the way staff salaries are subsidised, such as the APE (Aides à la Promotion de l'Emploi) reform, have raised concerns among employers about the sustainability of their services. Until 2021, the APE scheme for personal assistance in Wallonia was based on a subsidy in the form of points (APE points) and a reduction in social security contributions. Employers also received seniority credits, which were used to pay for part of the salary increases linked to workers' seniority. Since 1 January 2022, a new scheme has been in force for APE workers. The scheme covers more than 66,000 jobs in Wallonia, representing more than 44,000 FTEs (full-time equivalents). The new system provides for a single annual subsidy that replaces the combination of APE points and reduced ONSS contributions. This will be indexed annually on the basis of the health index.

At present, many employers are expressing apprehension as to whether the EPA reform will be budget-neutral in the long term. In their view, the indexation mechanism planned from 1 January 2023 does not take into account the real increase in salaries, in particular changes in salary scales. In fact, employers were faced with four inflation-linked salary indexations in 2022, while the subsidy was not indexed until 2023.

The aim of this study will be to analyse the financial consequences of recent reforms relating to the subsidisation of remuneration in the care sector. To do this, we believe it is essential to analyse the literature in order to gain a better understanding of the context and the various studies that have already been carried out on the subject. Many questions have been raised since the scheme came into force. What is the real impact of the EPA reform on the financial health of NPOs? Is it really beneficial in the long term? Is there a risk that the economic viability of these associations will be altered? In addition to the literature review, a financial analysis will be carried out to ascertain whether there is a risk of employers in this sector having to reduce their workforce, which would reduce their ability to carry out their mission of providing a service to the people they serve. The accounting data of two ASBLs (ASBL Aide Familiale Liège-Huy-Waremme and ASBL La Récré du Cœur) will be used to carry out a case study to illustrate this analysis.