Social contribution exemption for seasonal agricultural workers refocused on low wages
The 2013 Finance Act refocused the employer contribution exemption for hiring seasonal workers and jobseekers in agriculture (TO-DE): the full exemption is limited to pay up to 1.25 times the minimum wage (instead of 2.5) and tapers off up to 1.5 times (instead of 3). The exemption under article L. 751-18 of the Rural Code was repealed.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The measure concerns farm employers of seasonal workers, for pay from 1 January 2013. The scheme was amended again by the 2019 Social Security Financing Act.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
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)
Council of Ministers
Validation interne