General reduction in employers' contributions (ex-Fillon reduction)

Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

The general reduction in employers' contributions, also called Urssaf zero contributions or formerly Fillon reductionallows the employer to reduce the amount of his employer's contributions. This relief applies to salaries not exceeding €2,827.07 raw per month.

All employers are involved.

Please note

The individual employers are excluded from this reduction.

Pay Amount Condition

The following condition must be met: the salary must be less than 1.6 times the gross minimum wage.

Example :

A salary is concerned if it is in one of the following cases:

  • Its gross hourly amount is less than €18.64
  • Its gross monthly amount is less than €2,827.07
  • Its gross annual amount is less than €33,925
Unemployment insurance

The principle is that all compensation of employees who contributor to unemployment insurance are concerned.

All contract types

All salaries of employees who have a contract of employment in a company are covered.

All types of contracts are covered, including part-time contracts and all types of contracts on a rotating basis.

The amount of the reduction shall be deducted from the following contributions:

  • Social security contributions for sickness, maternity, invalidity, death and basic old-age insurance (retirement from the general scheme or the agricultural social protection scheme) 
  • Contribution to the National Housing Fund (Fnal) 
  • Contributions of family allowances
  • Solidarity Autonomy Contribution (CSA)
  • Legally compulsory employers' supplementary pension contributions
  • Employer’s contribution to unemployment insurance
  • Contributions for accidents at work and occupational diseases (reduction may not exceed 0.55% of remuneration)

Basic principle

The amount of the reduction shall be equal to the total annual gross remuneration multiplied by a coefficient.

FYI  

The Urssaf provides automatically contribution rates and the coefficient to calculate the reduction.

What compensation elements are considered?

The basic basis of calculation shall include all remuneration elements, whether in cash or in kind.

The following elements shall be taken into account: salary, bonuses, bonuses, remuneration for overtime or overtime work, remuneration paid to the Time Savings Account (TSA), compensatory allowances for paid leave and notice, tips.

Please note

Business expenses reimbursements are excluded the remuneration taken into account.

How can working time be taken into account?

Working time shall be calculated in annual hours as follows: [hours worked per week *52/12]

For a part-time contract, the income ceiling is reduced in proportion to the length of work.

Example :

For working time at 80%, the gross salary shall qualify for the reduction if it is equal to 80% of €2,827.07

An automatic simulator to help you

To help you calculate the discount amount, you can use the Urssaf simulator:

Calculate the general reduction in employers' social contributions

Please note

If you want to know how the reduction coefficient is calculated, you can consult our additional information next:

What is cumulative

The general reduction in employers' contributions may be combined with the following reductions:

  • Flat-rate employer’s deduction for overtime and paid rest days
  • Under certain conditions, with the exemption for home care workers. It is possible to benefit, for the same employee, in respect of the same month, from the exemption provided for in respect of home help with the general reduction, where that employee acts alternately with a fragile public and with another public
  • Reduced rate of contributions for family allowances
  • Reduced rate of sickness contribution
  • Reduced rates of social security contributions for professional, freelance and related journalists
  • Reduced rates of old-age insurance contributions applied to multi-card VRPs and to members of the medical profession
  • Specific flat-rate deduction for professional expenses

Which is not cumulative

An employer may not cumulate, for same employee, the general reduction of employer contributions withother exemptionstotal or partial employers' contributions.

Please note

An employer who benefited from part of the year an exemption which cannot be combined with the "Fillon" reduction will be eligible for it, but only for the other part of the year.

Finally, it cannot be combined with the application of specific rates, dThe plates or lump sums of contributions.

Example :

This is the case for the specific rates for performing artists that cannot be added to the reduction.

To obtain the general "Fillon" discount, you must declare it.

You make that statement in the NDS.

Nominative Social Declaration (DSN)

You must enter the employees concerned, their remuneration and the corresponding contribution reduction.

Your collection agency monitors the reduction calculation when it receives your return.

In the case of an inspection, you must provide the collector inspectors with all the information necessary for the inspection.

FYI  

In case of errors, the Urssaf's website presents you in detail different ways to rectify them in DSN.

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