Smoothing of threshold effects in very small businesses and SMEs: threshold raised from 10 to 11 employees (transport levy, training, forfait social)

Article 15 of the 2016 Finance Act raises the threshold for liability to the transport levy (versement transport, including in Île-de-France) from 'more than nine' to 'at least eleven' employees, and raises several other tax and social thresholds from ten to eleven employees (continuing vocational training contribution, forfait social exemption on provident schemes, taxes and exemptions in the general tax code). It also provides that, for threshold crossings recorded from 2016 to 2018, previous exemptions and regimes are temporarily maintained (generally for three years). Transport authorities are compensated by a levy on State revenue.