Zones France ruralités revitalization (ZFRR): social exemptions

Verified 18 July 2025 - Directorate of Legal and Administrative Information (Prime Minister)

Most of the municipalities that were classified as rural revitalization zones (RRAs) have been reclassified as France ruralités revitalization zones (FRRAs). Some municipalities, although not reclassified in the new zoning, still benefit from the effects of the classification in ZFRR.

A company located in a municipality classified as a ZFRR or in a municipality “beneficiary” of the effects of the new zoning, may be exempt from employer charges when hiring an employee, under certain conditions.

A simulator is used to check the classification of a municipality in ZFRR or ZFRR+:

Check whether a municipality is located in a ZFRR zone, is a “beneficiary” of the ZFRR zoning or is located in a ZFRR + zone

A company may benefit from an exemption from employer contributions if it complies with the following conditions:

  • It exercises a activity industrial, commercial, artisanal, agricultural or liberal.
  • She has at least 1 establishment located in France ruralités revitalizations (FRR) area which hires an employee on a permanent contract, or fixed-term contract of at least 12 months.
  • She has 50 employees maximum.
  • She has not performed by economic redundancy during the 12 months prior to hiring.

Warning  

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

Municipalities that were classified as rural revitalization zones (RRAs) without having been reclassified as France ruralités revitalization zones (FRRAs) still benefit from the effects of the classification as RRAs. Companies located in these municipalities are therefore exempt from employer social security contributions, if they meet the conditions, until 31 December 2027.

The employer contributions covered by the exemption are contributions for 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 employment of the employee.

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 benefiting from the exemption, it must repay all the exempt contributions (except in the case of force majeure).

In order to qualify for exemption from social security contributions, employees must:

  • To carry on business in whole or in part in one or more establishments located:
    • In ZFRR
    • Or in ZRR not reclassified in ZFRR, but beneficiary of the effects of the new zoning.

    The activity carried out in the area must be real, regular and essential the proper performance of the employment contract 
  • Hold a full-time or part-time contract in DTA: titleContent, or FIXED-TERM CONTRACT: titleContent of at least 12 months concluded for temporary increase in activity.

A company located in a ZFRR that benefits from exemptions from employer charges for the employment of its employees must mention this on the registered company declaration (DSN) using Personnel Type Code (PTC) 099 ‘Hiring 1’er to 50e employee ZFFR’.

FYI  

The company located in a municipality ‘beneficiary of ZFRR zoning’ is exempt from employer contributions if it hires employees by 31 December 2027.

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

Exemption from employer contributions for hiring up to 50 employees in ZFRR

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

Who shall I contact

Dreets sends its response within 3 months.

In the event of a declaration being made out of time, the duration of the exemption shall be reduced by the period between the day of hiring and the sending or filing of the declaration.

Example :

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

Who can help me?

The public service accompanying companies

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