Zones de Revitalization Rurale (ZRR) and Zones France ruralités revitalization (ZFRR): social exemptions

Verified 14 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)

Since 1erIn July 2024, most of the municipalities that were classified as rural revitalization areas (RRZs) were reclassified as areas France ruralités revitalization (FRRs). Some municipalities have not been reclassified to the new ZFRR zoning but are benefiting from the effects of the ZFRR classification. A company located in ZRR or ZFRR may be exempted from employer charges when hiring an employee, under certain conditions.

A company may benefit from an exemption from employer contributions if it meets 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.

Municipalities that were classified as rural revitalization areas (RRAs) benefit from the effects of the classification as rural revitalization areas (RRAs). Companies located in these municipalities are exempt from employers' social security contributions if they meet the conditions, until 31 december 2027.

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 €2,702.70 monthly gross),
  • either degressive between 1,5 and 2,4 Smic (or between €2,702.70 and €4,324.32 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 located non-ZFRR less than 5 years after having benefited from the exemption, it must repay all the exempt contributions (except in the case of force majeure).

In order to benefit from the exemption from social contributions, employees must:

  • Carry on all or part of their business in one or more establishments located in ZFRR or ZRR not reclassified as ZFRR. The activity carried out in the area must be real, regular and indispensable the proper performance of the contract of employment 
  • Be holders of a full-time or part-time contract in DTA: titleContent, or a CSD: titleContent of at least 12 months for temporary increase in activity.

A company located in an FRA which benefits from exemptions from employer charges for the employment of its employees must state this on the registered social declaration (DSN) using the personnel model code (PTC) 099 ‘Hiring 1er to 50e employee ZFFR’.

FYI  

A company located in a municipality classified as a rural regeneration area (RRZ) but not reclassified as a RRZ is exempt from employer contributions if it hires employees by 31 December 2027.

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

Exemption of employers' contributions for the hiring of up to 50 employees in RRZs and FRRs

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

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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