Rural Revitalization Areas (RRZs) and France rural revitalization (FRR and FRR+): social exemptions

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

A company located in a rural revitalization zone (RRZ) or in a rural revitalization zone (FRR) of France may be exempted from employer charges when hiring an employee, under certain conditions. These conditions relate in particular to the number of employees in the company, the type of contract signed and the activity carried out.

In order to determine whether a municipality benefits from these exemptions, it is necessary to check whether it is on the list of municipalities classified in a FRR zone or on that of classified municipalities in ZRR from 1er July.

An undertaking may benefit from an exemption from employer contributions if it complies with the following conditions:

  • She exercises a activity industrial, commercial, artisanal, agricultural or liberal.
  • She has at least 1 establishment located in a rural revitalization zone (ZRR) or in a zone France ruralités revitalizations (FRR) which hires an employee on a permanent contract, or permanent contract of at least 12 months.
  • She has Maximum 50 employees.
  • She didn't not performed by economic redundancy during the 12 months prior to hiring.

Warning  

This exemption may not not be accumulated, for the use of a same employee, with State aid for employment or other total or partial exemption from employers' social security contributions.

The employers' contributions covered by the exemption are sickness insurance, old-age insurance and family allowances.

Exemption from employer charges may be:

  • total up to 1.5 times the minimum wage (or up to €2,650.38 monthly gross),
  • either degressive between 1,5 and 2,4 Smic (or between €2,650.38 and €4,240.60 monthly gross).

This exemption from employer charges applies for 12 months from the date of the employee’s employment.

In the event of termination of the employment contract due to resignation or incapacity, the remaining months of exemption may be used for the hiring of a new employee. This is possible within the exemption period.

Warning  

If the company ceases its activity and relocates its activity to a municipality outside ZRR: titleContent or out FRR: titleContent less than 5 years after having benefited from the exemption, it must repay all the exempt contributions (except in the case of force majeure).

Exemption from employer charges shall apply to employees engaged on a full-time or part-time basis in DTA: titleContent or CSD: titleContent at least 12 months.

An undertaking which benefits from exemptions from employers' charges for the employment of its employees must state this on the registered social declaration (DSN)).

Within 30 days of the effective date of the employment contract, the undertaking must complete Form Cerfa No 10791:

Exemption from employer contributions for the hiring of up to 50 employees in RRZs

This form must be sent to the Regional Directorate for Economic Affairs, Employment, Labor and Solidarity (Dreets) within 30 days of the date of effect of the employment contract.

Who shall I contact

  • Departmental Directorate for Employment, Labor and Solidarity (DDETS or DDETS-PP)

    https://dreets.gouv.fr/

    Search for DDETS on the interactive map by clicking on the department desired.

Dreets sends its response within 3 months.

Where the declaration is made out of time, the duration of the exemption shall be reduced by the period between the date of recruitment and the sending or lodging of the declaration.

Example :

If the employee is hired on May 10, the exemption declaration must be sent on June 10. If the declaration of exemption is late and takes place on 20 June, the entitlement to the exemption is reduced by 10 days.

Who can help me?

The public service accompanying companies

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