New aidEndedEmployment and contributionsNational

Employment aid for occasional staff (« extras ») in hotels, cafés and restaurants

Article 139 of the 2007 Finance Act creates State aid for hotel, café and restaurant businesses with twenty or fewer employees (excluding contract catering) employing occasional staff on fixed-term contracts declared through the « titre emploi-entreprise ». Decree No. 2007-681 of 3 May 2007 (Official Journal of 5 May 2007) sets the aid at €1.50 per hour worked, up to €540 per business per calendar year, for contracts of no more than two days. It covers employment periods from 27 December 2006 to 31 December 2009; it is managed by the central agricultural social insurance fund and applications had to be filed by 30 June 2010.

Measure originators

InitiatorGVT
Thierry Breton
Gouvernement
InitiatorGVT
Jean-François Copé
Gouvernement
Amount
1.5 €/hour
Impact on public finances

No official estimate found for this measure.

Effective date
5 May 2007

Measure impact

Small hotel and restaurant businesses receive €1.50 per declared hour of occasional work, up to €540 a year. No official cost estimate was found.

Official references

Law number: Loi n° 2006-1666 du 21 décembre 2006 (LF 2007), art. 139
Official Journal: JORF du 27 décembre 2006

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
5 May 2007

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Aide rendue opérationnelle par le décret n° 2007-681 du 3 mai 2007 (JO du 5 mai 2007), applicable aux périodes d'emploi comprises entre le 27 décembre 2006 et le 31 décembre 2009.
Completed
21 December 2006

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi n° 2006-1666 du 21 décembre 2006 de finances pour 2007, publiée au JORF du 27 décembre 2006.