Employer contribution exemption for approved personal services providers

Article 6 of the Act of 26 July 2005 on the development of personal services inserts a paragraph III bis into Article L. 241-10 of the Social Security Code: the pay of employees of approved personal services associations and companies, for the activities listed in Article L. 129-1 of the Labour Code, is exempt from employer contributions for social insurance, workplace accidents and family allowances, within a ceiling set by decree where no other exemption under that article applies. The exemption cannot be combined with another relief and extends to the agricultural scheme. It applies from 1 January 2006 (Article 36(III)). Paragraph III bis was repealed on 1 January 2011, while exemptions for vulnerable users were kept.