Tax decreaseEndedEmployment and contributionsNational

Thresholds for the employers' housing contribution and the additional FNAL contribution raised from 10 to 20 employees

Ordinance No. 2005-895 of 2 August 2005 raises from ten to twenty employees the threshold for the employers' contribution to housing construction (Construction and Housing Code, Art. L. 313-1) and the threshold for the additional contribution to the National Housing Aid Fund (Social Security Code, Art. L. 834-1). Employers that exceeded twenty employees before 1 September 2005 and benefited in 2005 from an exemption or reduced contribution keep it under the previous conditions. The State compensates in the finance act any loss of revenue for the bodies concerned.

Measure originators

InitiatorGVT
Jean-Louis Borloo
Gouvernement
InitiatorGVT
Thierry Breton
Gouvernement
InitiatorGVT
Dominique de Villepin
Gouvernement
Impact on public finances

No official estimate found for this measure.

Effective date
4 August 2005

Measure impact

Employers with 10 to 19 employees no longer pay the housing contribution or the higher FNAL contribution.

Official references

Law number: Ordonnance n° 2005-895 du 2 août 2005, art. 1er, 2 et 4
Official Journal: JORF n° 179 du 3 août 2005

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
3 / 3 steps
Completed
4 August 2005

Immediate application

Phase 2 – Ordinance

Ordonnance provisoire

Entrée en vigueur au lendemain de la publication.
Completed
3 August 2005

Publication in Official Journal

Phase 2 – Ordinance
Publication au Journal officiel n° 179 du 3 août 2005 de l'ordonnance n° 2005-895 du 2 août 2005 (NOR ECOX0500186R).
Completed
26 July 2005

Authorization law promulgated

Phase 1 – Authorization
Promulgation de la loi n° 2005-846 du 26 juillet 2005 habilitant le Gouvernement à prendre, par ordonnance, des mesures d'urgence pour l'emploi.