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Glossaire des termes relatifs à la gestion des ressources humaines et aux avantages sociaux

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Earned Income Tax Credit

The Earned Income Tax Credit (EITC) is a refundable tax credit aimed at supporting low to moderate-income working individuals and families in the U.S. Unlike standard tax deductions, the EITC is designed to reward employment by reducing the tax burden and increasing take-home pay.

What is an earned income tax credit?

The Earned Income Tax Credit is a federal benefit for working individuals and families with low to moderate income. It reduces the amount of taxes owed and may result in a refund, even if no tax is due. Its purpose is to supplement wages and incentivize employment.

Écoutez, reconnaissez, récompensez et fidélisez vos employés grâce à notre logiciel d'engagement des employés.

What is an example of unearned income?

Unearned income includes money received without active work involvement, such as:

Interest and dividends
Capital gains
Rental income
Pensions and annuities
Social Security benefits
Unemployment compensation

What is the difference between earned and unearned income?

Earned income is wages, salaries, tips, and net earnings from self-employment—income earned through work.

Unearned income is money from sources like investments, benefits, or property that does not involve active work.

What is the Earned Income Tax Credit for 2025?

For the 2025 tax year, the Earned Income Tax Credit (EITC) offers:

Up to $8,046 for families with 3+ children
$7,152 for 2 children
$4,328 for 1 child
$649 for no children

Eligibility depends on income, filing status, and number of qualifying children. The investment income limit is $11,950.

What is the importance of EITC in the U.S. tax system?

The EITC is one of the most effective tools for reducing poverty in the U.S. It:

Supplements wages for working individuals and families
Lifts millions of people, especially children, above the poverty line
Encourages employment over dependency on welfare
Stimulates local economies by increasing consumer spending

Who qualifies for Earned Income Tax Credit?

Qualifying individuals for the EITC include:

Workers with earned income below IRS limits
Those filing jointly, head of household, or single
Workers with valid Social Security numbers
People aged 25–64 (if claiming without children)
Taxpayers who do not exceed investment income limits
Parents or guardians with qualifying children who meet relationship, age, and residency requirements

Enquêtes sur le pouls des employés :

Il s'agit d'enquêtes courtes qui peuvent être envoyées fréquemment pour vérifier rapidement ce que vos employés pensent d'un sujet. L'enquête comprend moins de questions (pas plus de 10) afin d'obtenir rapidement des informations. Elles peuvent être administrées à intervalles réguliers (mensuels/hebdomadaires/trimestriels).

Rencontres individuelles :

Organiser périodiquement des réunions d'une heure pour discuter de manière informelle avec chaque membre de l'équipe est un excellent moyen de se faire une idée précise de ce qui se passe avec eux. Comme il s'agit d'une conversation sûre et privée, elle vous permet d'obtenir de meilleurs détails sur un problème.

eNPS :

L'eNPS (employee Net Promoter score) est l'un des moyens les plus simples et les plus efficaces d'évaluer l'opinion de vos employés sur votre entreprise. Il comprend une question intrigante qui permet d'évaluer la loyauté. Voici un exemple de questions posées dans le cadre de l'eNPS Quelle est la probabilité que vous recommandiez notre entreprise à d'autres personnes ? Les employés répondent à l'enquête eNPS sur une échelle de 1 à 10, où 10 signifie qu'ils sont "très susceptibles" de recommander l'entreprise et 1 signifie qu'ils sont "très peu susceptibles" de la recommander.

Sur la base des réponses, les salariés peuvent être classés dans trois catégories différentes :

Promoteurs
Employés qui ont répondu positivement ou qui sont d'accord.
Détracteurs
Employés qui ont réagi négativement ou qui ont exprimé leur désaccord.
Passives
Les employés qui sont restés neutres dans leurs réponses.

How to calculate Earned Income Tax Credit?

Calculating the EITC involves:

Determining your earned income (wages, tips, self-employment income)
Identifying your filing status
Counting your qualifying children
Using the IRS EITC tables or online calculators to find your exact credit
Applying any phase-out rules if your income exceeds certain thresholds

Tax software and the IRS EITC Assistant can guide you step by step.

What are the eligibility criteria for Earned Income Tax Credit (EITC?

To qualify for the EITC, taxpayers must meet several criteria:

Earned income: Must come from employment or self-employment.
Filing status: Must file as single, married filing jointly, head of household, or qualifying widow(er).
Age requirements: Must meet minimum and (for childless filers) maximum age limits.
Qualifying dependents: Must meet IRS rules regarding age, relationship, and residency.
Income limits: Must fall within income thresholds based on family size
Valid social security number: Required for both taxpayer and dependents

How to qualify for Earned Income Tax Credit?

To qualify for EITC, you must meet several key criteria:

Have earned income from employment or self-employment
Meet income thresholds based on your filing status and number of dependents
Possess a valid Social Security number
File your taxes as single, head of household, or married filing jointly
Be a U.S. citizen or resident alien all year
If claiming without children, you must be aged 25–64

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