A re-energized employment area (BER) is an area of French territory characterized by a demographic decline and an unemployment rate higher than the national rate.

There are 2 employment zones to be revitalized:

• Vallée de la Meuse employment area in the Grand-Est region
• Lavelanet employment area in the Occitanie region.

To find out if your municipality is affected, you can consult the list.

If you want to know if your company is located in a BER, you can consult the list of municipalities belonging to a BER:

List of municipalities in the 2 employment areas BER

Prime Minister

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The company located in a BER can also benefit fromtax exemptions : Exemptions from income tax, company property tax (CFE) and property tax on built property (TFPB).

The exemption applies to a company that carries out certain activities in a specific area and on specific dates. In order to benefit from the exemption, the company must be up to date with its social obligations.

The exemption applies to remuneration paid to employees, irrespective of the nature and duration of their employment contract.

The employee’s activity must be genuine, regular and essential to the proper performance of the employment contract.

Are excluded from the scheme :

• business managers holding a social mandate and an employment contract, for their remuneration relating to their social mandate
• employees for whom the employer benefits from a measure which cannot be cumulated with the BER exemption.

When the employee is recruited on the occasion of extension of establishment, eligibility for the exemption requires compliance with the following 2 conditions:

• Employees must be recruited, under DTA: titleContentor CSD: titleContent at least 12 months within 12 months of the effective date of the extension of the establishment.
• The employer must not have made a dismissal for economic reasons within the 12 months preceding that effective date.

The following employer contributions are covered by the exemption:

• Social insurance contributions: sickness and maternity insurance, invalidity, death, old-age insurance
• Family allowances
• Contribution to Final: titleContent
• Transport Mobility Payment

Exemption does not concern the following contributions:

• Accidents at work
• Occupational diseases
• Solidarity contribution for autonomy (CSA))
• CSG-CRDS
• Supplementary pension
• Unemployment

For companies who have established themselves in a BER between 1^er January 2014 and December 31, 2026, the exemption applies for 5 years.

The exemption must be less than 1.4 hourly minimum wage per hour paid, i.e. €11.88 per hour paid.

The benefit of the exemption is subject to the de minimis rule. It allows aid to be granted provided that it does not exceed a ceiling of €300,000  per employer for a period of 3 years.

Compliance with this ceiling shall be assessed at the time of the date of granting each new de minimis aid. For each new de minimis aid granted, account should be taken of the total amount of aid de minimis granted during the previous 3 years.

In order to benefit from the exemption, the company must submit a declaration on the movement of labor to the Dreets: titleContent and the Urssaf no later than 30 April.

Annual Labor Movement Report (WMD) in a labor pool to be revitalized (BER)

This labor movement report shall be submitted for each of the following periods:

• The calendar year of establishment, establishment or extension of the establishment and the following calendar year
• The 2 calendar years following the period covered by the 1^re statement 
• The 2 calendar years following the period covered by the 2^e statement

In case of extension of establishment, the employer must send to the Urssaf a specific declaration before the end of the 12th^e month after the effective date of the extension of the establishment.

Declaration for employees recruited during an extension of establishment in an EBRD