Employer contribution exemption for public-interest bodies headquartered in rural revitalisation zones
Pay of employees working in a rural revitalisation zone for public-interest bodies (those listed in I of article 200 of the General Tax Code: associations, foundations, etc.) headquartered in such zones is exempt from employer contributions for social insurance, family benefits and work accidents, the transport levy and FNAL contributions, up to the number of paid hours times the minimum wage plus 50%. It applies to the general scheme (article 15) and the farm scheme (article 16). The act provides compensation through higher tobacco duties.
Measure originators
No official estimate found for this measure.
Measure impact
Associations, foundations and other public-interest bodies located in fragile rural areas pay no employer social security contributions on wages up to 1.5 times the minimum wage for staff working in the zone.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)