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

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

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 2029.

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

The exemption from employer charges may be:

• or total up to 1.5 times the minimum wage (or up to €2,800.53 monthly gross),
• either degressive between 1.5 and 2.4 Smic (or between €2,800.53 and €4,480.84 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.

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

• To carry on their activity in part or in full in one or more establishments located:
  
  • In ZFRR
  • Or in ZRR not reclassified as 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 a FIXED-TERM: 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 50^e employee ZFFR’.

Within 30 days from 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

Dreets sends its response within 3 months.

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