Employer's contribution to the construction effort (CEIP): 1% housing

Verified 30 May 2023 - Legal and Administrative Information Directorate (Prime Minister)

All private sector companies with 50 employees and more have an obligation to devote each year 0.45% their payroll Participation in the construction effort (CEP). This CEEP, also known as device of the 1% housingconcerns all companies, irrespective of the activity pursued or the legal form.

Any private sector company with a 50 employees and more must pay for the participation of employers in the construction effort (CEEP).


Agricultural employers also have to pay a CEEP. Their special scheme is not detailed here.

Calculation of the number of employees of 50 or more

We have to take into account theaverage annual staff. He is calculated on 1er January of year N, from the average number of staff measured each month of year N-1.

Part-time employees are taken into account in proportion to their working time: the total sum of the hours entered in the employment contract is divided by legal or contractual working time. On the other hand, employees on fixed-term contracts and temporary workers who replace an absent employee, the trainee, the apprentice, the person on a contract of professionalization, initiative-employment contract (CIE) or a employment support contract (CAE) are not recorded in the number of employees.

The annual number of employees is calculated at company level, all establishments combined.

In practice, the number of employees in the year must be taken into account N-1 to determine whether the employer is subject to the CEEP in year N. The 2022 workforce is therefore used to determine whether the employer must pay the CEEP in 2023.

Change in headcount threshold

Exceeding the threshold of 50 employees up shall be taken into account after 5 years consecutive civilians. When the strength drops below threshold of 50 employees, the company again has 5 years prior to being subject to the CEEP.

Example :

If the threshold of 50 employees is crossed 1er january 2023, and then recorded for 5 consecutive years, the company is subject to the CEEP by 2028.

The employer subject to the CEEP must devote at least a share of 0.45% of rremuneration paid to employees Participation in the construction effort (CEP).

These are the salaries paid during the calendar year N-1 that must be used to calculate the CEEP.

The employer subject to the CEEP must make investments in employee housing. This may be direct investment or payments to collecting agencies.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Direct investment

The company may choose to carry out investments in favor of its employees.

These may be direct investments such as:

  • Loans at reduced rates for the financing of the construction of the principal residence of its employees or their spouses, or ascendant or descendant
  • Investments in construction of rental accommodation or in improvement work of old company-owned buildings already rented or intended to be rented to employees. An authorization from the prefect must first be obtained.

Payments to collecting agencies

The employer may elect to pay the CEEP to one of the following organizations:

  • Business “Action Logement” Services
  • Low-cost housing organizations
  • Business of mixed economy (SEM) carrying on a building activity for the acquisition of social housing.

This payment takes the form of an interest-free loan or a grant. The collecting body then issues the employer a receipt.

For tax purposes, the grants paid to these organizations are deductible taxable profit or loss.

Each year, the company must report if it is subject to the CEEP. Where this is the case, it must indicate the amount of remuneration paid in calendar year N-1.

These elements must be indicated in the registered social declaration (NSN), made early february.

Nominative Social Declaration (DSN)

Example :

The amount of investment to be devoted to the CEEP for 2022 is at least 0.45% remuneration paid in respect of 2021, and will be reported via DSN in february 2023.

Where the company has not made the necessary investments or has not invested sufficiently, it must pay a contribution from 2%.

This contribution shall be calculated on the amount of wages for which the investment obligation has not been fulfilled.

The employer must complete a remittance slip no. 2485-SD on which the amount of the contribution from 2% :

Remittance slip (TA-FPC-PEEC) Apprenticeship tax, participation in continuing training and construction effort

This voucher shall be accompanied by of payment of the contribution. It shall be handed over to the before 30 April each year.

Who shall I contact

Please note

An aid sheet for the calculation of the contribution of 2%appears on the payment slip.

Who can help me?

Find who can answer your questions in your region