Under-26s hired since 22 June 2005 excluded from headcount (transport levy, FNAL, housing contribution)

Ordinance No. 2005-892 of 2 August 2005 provides that an employee hired on or after 22 June 2005 and aged under twenty-six is not counted in the firm's headcount until reaching twenty-six, whatever the contract (Labour Code, Art. L. 620-10). The rule applies to the thresholds for the transport levy (General Code of Local Authorities, Art. L. 2333-64 and L. 2531-2), the additional contribution to the National Housing Aid Fund (Social Security Code, Art. L. 834-1) and the employers' housing construction contribution (Construction and Housing Code, Art. L. 313-1). Its provisions cease to apply on 31 December 2007.