Contribution exemption for those affected by the summer 2026 wildfires and permanent reduction for employers of volunteer firefighters

The article in the PLFSS 2027 (2027 social security financing bill) provides for an exemption from employer contributions (employment periods from July to September 2026) for employers with fewer than 250 employees based in municipalities evacuated or placed under lockdown during the wildfires in Gironde, Landes and Var, a flat-rate aid for self-employed workers who suffered a drop in turnover, and secures the deferral of contribution payments from August to October 2026. It would make permanent (new Art. L. 241-21 of the CSS, Social Security Code, from 1 January 2027) the flat-rate contribution reduction for employers of volunteer firefighters, up to five employees per employer, and would postpone deadlines under the emergency law for Mayotte.