Exceptional overseas bonus of up to €1,500 excluded from the social contribution base

Article 3 of the law on the economic development of the overseas territories allows, in the overseas departments and regions, Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy, a regional or territorial cross-industry agreement applicable from 2009 to provide for an exceptional bonus of up to €1,500 per employee per year. This bonus, which cannot replace any pay component, is excluded from the base of statutory or mandatory contractual social contributions, except the CSG, the CRDS and the forfait social, from 2009 and for a maximum of three years.