Temporary freeze of social threshold effects for companies reaching 10, 11 or 20 employees

Article 48 of the economic modernisation act neutralises for three years some effects of crossing headcount thresholds in 2008, 2009 or 2010. Companies reaching 20 employees remain subject to the reduced vocational training contribution rate for the year of crossing and the following two, then to a gradually reduced rate for the next three years. Companies exceeding 19 employees keep for three years the maximum coefficient of the general employer contribution reduction for small companies, and those exceeding 20 employees keep the higher employer deduction on overtime. Employers reaching 20 employees are exempt for three years from the additional contribution to the national housing aid fund, then pay it at a reduced rate. Apprenticeship-related aid is maintained for companies reaching 11 employees.