France’s Finance Law for 2021 (2021 Finance Law, article 107) extends the general reduction in employer’s contributions on wages lower than 1.6 times the French minimum monthly wage (SMIC) under article L. 241-13 of the French Social Security Code to CRPN, for contributions due on periods of employment accrued from January 1st, 2021, onwards (2021 Finance Law, article 107).
CRPN has received clarifications from France’s Directorate of Social Security (“DSS”) on how this contribution relief is to be calculated and on the scope to which it applies. We have also worked with GIP-MDS, France’s public-interest organization responsible for managing the electronic payroll report (“DSN”), to update the required settings for the electronic payroll report as requested by the software publishers.
Our informational guide has been updated to reflect this new information.
We would particularly like to emphasize that the applicable decrease rate is 6.01% (the same as for AGIRC/ARRCO) and that the decrease applies to retirement pension fund contributions.
You will need to use the same reporting method as for AGIRC/ARRCO in your individual electronic payroll reports (“DSN”):
- for the general decrease in employer’s contributions => you will need to enter a 79 block along with an 81 block containing contribution code “106.”
- for the LODEOM exemption, only the competitiveness measure applies to air transport => you will need to enter a 79 block along with an 81 block containing contribution code 110.
To learn more, CRPN’s Informational Guide on contribution decreases for 2021 (updated March 2021) is available under Downloads/ Employer Documents/ Contributions for 2021.