Fifteen-point reduction in employer contributions for private employers declaring actual wages

Article 6 of the Act of 26 July 2005 on the development of personal services rewrites Article L. 133-7 of the Social Security Code. Contributions owed by private employers of domestic staff and gardeners are calculated, by mutual agreement, either on a flat-rate base equal to the hourly minimum wage per hour worked, or on actual pay; in the latter case, employer social security contributions are reduced by fifteen points. Failing agreement or choice, declaration on actual pay applies. The reduction cannot be combined with another exemption. It applies to contributions due from 1 January 2006 (Article 36(II)) and was abolished on 1 January 2011.