Central Fund of Agricultural Social Mutual Society (MSA) - Cerfa n° 14090*02

Companies which do not comply with their obligation to negotiate annually on wages may see certain exemptions from employers' social contributions reduced by 10% per year concerned.

If, after three consecutive years, no wage negotiations have been initiated by the company, the exemptions from social security contributions are completely abolished.

Only companies with a trade union section of representative organizations are concerned.

Each company is required to provide the MSA with an attestation of this obligation before 10 January each year, or within 10 days of the divestiture or cessation of business.

Go to the online administrative form

Verified 18 June 2019 - Directorate for Legal and Administrative Information (Prime Minister)