Exemption from employer social insurance contributions for occasional agricultural workers (TO-DE)

Article 13 of the 2010 amending finance act replaces reduced contribution rates with an exemption from employer social insurance, family allowance and work accident contributions for the employment of occasional agricultural workers and of jobseekers hired on permanent contracts by employer groups (TO-DE). The exemption is total up to 2.5 times the monthly minimum wage and falls to zero at 3 times the minimum wage according to a sliding scale set by decree. Agricultural social insurance funds (MSA) also cover, on the same scale, several collectively agreed employer contributions (vocational training, supplementary pensions, AGFF, occupational health, etc.), fully compensated by the State. Decree No. 2010-400 of 23 April 2010 sets out the implementing rules.