Stronger general reduction in employer contributions for businesses with 1 to 19 employees (maximum coefficient 0.281)

Section V of Article 41 of the 2007 Finance Act supplements Article L. 241-13 of the Social Security Code: for pay granted from 1 July 2007 by employers with one to nineteen employees, the maximum coefficient of the general reduction in employer contributions on low wages (the « Fillon » reduction) is raised to 0.281, against 0.260 for businesses with more than nineteen employees. The reduction remains degressive and falls to zero at the same wage level. Decree No. 2007-968 of 15 May 2007 (Official Journal of 16 May 2007) sets the calculation formula and assesses headcount at 31 December of the previous year. The rest of the article allocates the tobacco consumption duty among social security bodies. The parameters of the general reduction have since been changed several times.