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Tax increaseIn effectSocial security and healthcareNational

End of the special social contribution regime for supplementary short-time work allowances

Article 8 of the 2021 Social Security Financing Act applied, on an exceptional basis for 2021 and 2022, the social contribution regime of statutory allowances to supplementary short-time work allowances paid by employers. This regime ended on 31 December 2022: since 1 January 2023, these supplements are treated and declared as earned income.

Measure originators

InitiatorGVT
Olivier Dussopt
Gouvernement
InitiatorGVT
Olivier Véran
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
1 January 2023

Measure impact

Employer top-ups above the statutory short-time work allowance are subject to CSG at 9.2% instead of 6.2%, to CRDS at 0.5% and to social contributions from the first euro, whereas they were exempt up to 3.15 times the minimum wage (statutory and supplementary allowances combined).

Official references

Law number: Loi n° 2020-1576 du 14 décembre 2020 de financement de la sécurité sociale pour 2021, art. 8
Article: 8

Sources

BOSS - Extinction du régime social provisoire applicable aux indemnités complémentaires d'activité partielleOfficial
28 November 2022
Entreprendre.Service-Public - Fin du régime dérogatoire des indemnités complémentaires d'activité partielle au 1er janvier 2023Official
1 December 2022

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
2 / 2 steps
Completed
1 January 2023

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Fin du régime dérogatoire : indemnités complémentaires assujetties comme revenus d'activité
Source
Completed
14 December 2020

President of the Republic signature

Promulgation

Publication au Journal officiel

Promulgation de la loi de financement de la sécurité sociale pour 2021, dont l'article 8 limite le régime dérogatoire aux années 2021 et 2022
Source