Extension to 31 December 2013 of the social contribution exemption for the exceptional overseas bonus
The Act of 23 April 2013 extended to 31 December 2013 the social regime of the exceptional bonus created by Article 3 of Act No. 2009-594 of 27 May 2009 on the economic development of overseas territories. In overseas departments and regions (except Mayotte), Saint-Pierre-et-Miquelon, Saint-Martin and Saint-Barthélemy, employers covered by a regional or territorial cross-industry agreement may pay employees a bonus of up to €1,500 a year, excluded from social contributions except CSG and CRDS.
Measure originators
No official estimate found for this measure.
Measure impact
The scheme, born from the 2009 protests against the high cost of living, was due to end between March and December 2013 depending on the territory. An earlier extension voted in the generation contract act had been struck down by the Constitutional Council on procedural grounds.
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
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Debate and vote
Drafting of the bill (Finance Bill or Social Security Finance Bill)
Ministère compétent