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The Revenu de solidarité active (RSA) is a French form of in work welfare benefit aimed at reducing the barrier to return to work. It was implemented on 1 June 2009 by the French government. RSA replaces Revenu minimum d'insertion; its goal is to provide a minimum income for unemployed and underemployed workers, with the aim of encouraging them to find work, and provide a complement for low-wage workers so that they do not suffer the perverse effects of earning less through employment than unemployment. A worker may receive both RSA and the Prime pour l'emploi (PPE), but the PPE amount will be reduced depending on the amount of RSA collected. RSA is also intended to replace Allocation de parent isolé (API), and ultimately various other government-sponsored back-to-work incentives and initiatives such as contrat unique d'insertion, contrat d'accompagnement dans l'emploi and contrat initiative emploi.〔(Projet de loi RSA ) on Martin Hirsch's site, ''Toutsurlersa''.〕 As of 1 January 2014, the monthly RSA allocation is 499.31 € for a single person and 1,079€ for a couple with two children.〔(''Montant du RSA au 1er Janvier 2014'' ) service-public.fr〕 Although the initial programme applied only to workers over the age of 25, "La loi de finances pour 2010 (article 135)"〔(Loi n°2009-1673 du 30 décembre 2009 de finances pour 2010 ) on the Légifrance site.〕 extended benefits to young people aged 18 to 25 having worked the equivalent of at least two years over the preceding three calendar years. ==Calculation== If a persons revenue from work do not reach the RSA threshold then the state pays a "negative" income tax to the employee being the difference between the RSA and the persons own earnings. This guarantees that there is no disincentive to work. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Revenu de solidarité active」の詳細全文を読む スポンサード リンク
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