Overhaul of employer contribution exemptions in the overseas departments (Lodeom)

The conversion of the CICE tax credit into lower contributions comes with a rewrite of Article L. 752-3-2 of the Social Security Code. In Guadeloupe, French Guiana, Martinique and Réunion, three exemption scales replace the previous schemes: a competitiveness scale (full exemption up to 1.3 times the minimum wage, zero at 2.2 times) for firms with fewer than eleven employees, construction and air and sea transport links; an enhanced competitiveness scale (full up to 1.7, zero at 2.7 times) for SMEs in priority sectors; an 'innovation' scale (full up to 1.7, plateau up to 2.5, zero at 3.5 times) for employees on innovative digital projects. A specific scheme is created in Saint-Barthélemy and Saint-Martin (Article L. 752-3-3).