5 x number of hours paid gross monthly pay 15

Employers Concernedmember companies and groups of employers exercising a craft, industrial, commercial, agricultural, or non-commercial activity. The workforce of the undertaking is limited to 49 employees and it should be localized in a ZRR or a ZRU. Are excluded the position and France Telecom, as well as employers under a special scheme of social security such as SNCF, RATP, EDF - GDF. The employer should not have carried out economic dismissal in the 12 months preceding the hirings.Public employees viséLes opening entitled to the exemption are those for which the employer is obliged to contribute to the unemployment insurance and who meet the following conditions: hired, is an area of urban remotivation, either in an area of rural revitalization, in continuation of the contract of employment, in the 12 months following the hiring, in a facility located off a areas, the right to exemption permanently ceases to be applicable to the remuneration paid to the employee concerned from the first day of the calendar month following that in which the employee has ceased to be used in the said area. Being a holder of a contract of employment with indeterminate or an employment contract term for a temporary increase of activity of the company, for a period of at least 12 months full-time or part-time breakdown, for a reason independent of the will of the employer (resignation, incapacity...) of the contract of employment of an employee whose hiring opens right to exemptionThis right is open for the duration remaining from the date of effect of the breach, to the title of the first hiring conducted subsequent to the date of the breach in the above conditions. Not belong to the excluded categories of the device by the effect of the rules of pyramiding. Open right to relief the first recruitment meeting the conditions above and hiring following subject that they have not to be the total of the company to more than fifty employees.RémunérationSMIC or minimum contributions conventionnelExonération

To benefit from the exemption, the employer must increase the size of the company within the limits of 50 employees. Thus reached workforce must then be kept for 12 months.

To calculate the strength of reference, in addition to Commission employees and homeworkers, must be taken into account: the employees of a CSD, an intermittent employment contract as well as the employees made available (provided that they are present in the premises and work there for at least a year), in proportion to their time.Are not included in the reference staff, including: assisted contract employees (contract of apprenticeship, professionalization, CIE), and employees to replace an absent employee.The exemption relates to contributions which are the responsibility of the employer in respect of social insurance (sickness, maternity, invalidity, old age, death), accidents at work and family allowances.

Accuracy since January 1, 2008, the exemption of the workmen's compensation assessment is removed.

The exemption is applicable for a period of twelve months from the date of the contract of employment (the term is not postponed suspension of the contract of employment). The date is date of hire and not the date of conclusion of the contract of employment. Breakdown, for an independent ground of the will of the employer, an exemption right pensionable employment contract, the right to exemption may be deferred on a new hire for the duration of remaining exemption and within the limits of the. The dismissal of an employee terminate the right to exemption and deprive the employer of the right to hirings between the date of notification of the dismissal and the end of the 11th calendar next month. For contracts that took effect prior to January 2, 2008, are exempt from contributions earnings and wages paid in a calendar month to the employees concerned in the limit of 150 of the SMIC. Exemption of contributions is applicable on the fraction of earnings up to 150 of the SMIC, the number of paid working hours. For contracts beginning from January 2, 2008, the finance law for 2008 has amended the exemption rule exemption is now declining. It is total hourly remuneration less than or equal to 150 of the SMIC and becomes invalid when the compensation is equal to or greater than 240 of the SMIC.

A decree of December 30, 2008 clarified the procedures for calculating the scale of degressivity. The amount of the exemption is obtained by multiplying the gross remuneration paid to the employee by the following factor:

(0,281/0.9) x 2.4 x (smic x 1.5 x number of hours paid / gross monthly pay) 1,5.

Note: the new formula fixed by the Decree of December 30, 2008 applies to wages paid since January 1, 2009. However, for the remuneration paid between January 1, 2008 and December 31, 2008, the new exemption scheme fixed by decree could not be applied because of its late publication. In a letter of January 8, 2009, by a circular on 8 June 2009 acoss, the Ministry of labour said however that the amount of the exemption for wages paid through December 31, 2008 shall be calculated according to the old rules of calculation for less than 2.4 minimum wage remuneration. On the other hand, if some companies agreed relief while the hourly wages of the employee is equal or greater than 2.4 Smic, the Ministry of labour announced that regularisations should be carried out.

In addition, companies which relocate their activities (in a non-located commune in a ZRR) in the 5 years from 1st day of the calendar month of the first exemption undergo a repayment obligation. This repayment obligation applies to all relocations since January 27, 2007.

Attention: since the Act for the income of December 3, 2009, companies subject to the annual requirement of negotiation that began not bargaining on wages see their exemption from contributions decreased by 10 in respect of remuneration paid in the same year. This exemption is removed even if the company does not meet its obligation for three consecutive years.Non-cumulLe benefit of exemption cannot be accumulated for the employment of a same employee with the State aid for employment or an another total or partial relief from social security contributions (except the deduction of contributions on the corresponding remuneration for overtime) or the application of specific rates, plates or lump of contributions. This device is not be combined with the overall reduction in so-called social security contributions "Fillon reduction". The exemption continues to apply to employees opening not entitled to the general reduction of social contributions. Businesses in one of the 416 urban revitalization zones (ZRU) can opt either for the exemption from social security contributions for the employment of workers, general reduction of employer contributions of FormalitésDéclaration. social security to the DDTEFP within 30 days from the date of effect of the contract of employment.Date of entry into existing ' exemption of employer contributions to social security in the areas of rural revitalization and urban remotivation applies to hiring that took effect from 1 January 1997.