Flat-Rate Deduction of Employer Contributions on Overtime Remuneration
Purpose of the scheme: The French law on work, employment and purchasing power introduced measures encouraging overtime (full-time employees) or additional hours (part-time employees), including a flat-rate deduction of employer social security contributions. So as not to encourage employers to use more part-time work, and in line with the general aim of increasing average working hours, the flat-rate deduction of employer contributions is limited to overtime only. Beneficiaries mentioned: employers under the general social security scheme, required to contribute to unemployment insurance, with fewer than 250 employees. Funding recorded: headcount below 20 employees: a deduction of €1.50 per overtime hour worked, or €10.50 per rest day given up. Headcount between 20 and 250 employees: a deduction of €0.50 per overtime hour worked, or €3.50 per rest day given up. Before applying, check the rules in force, detailed criteria, timetable and cost basis with the funder.
URSSAF updated its page in January 2026. The flat-rate employer deduction applies to overtime and to certain rest days given up; additional hours worked by part-time employees are excluded. The amount depends on the headcount and on transitional situations.
Funded by État, URSSAF
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Beneficiaries indicated in the catalogue: employers under the general social security scheme, required to contribute to unemployment insurance, with fewer than 250 employees. Compare this information with the official page and check exclusions, size, legal form and area.
Eligibility conditions
Catalogue conditions: detailed conditions not recorded. Check the current rules, criteria and exclusions before concluding on eligibility.
What the scheme covers
Operations indicated in the catalogue: The flat-rate employer deduction applies to overtime hours within the meaning of labour law (the same hours as those eligible for the employee reduction), and to rest days given up beyond 218 days worked by employees on a days-based working-time agreement (the same rest days as those eligible for the employee reduction). Additional hours worked by part-time employees are not eligible. Check the eligible basis, exclusions, combination and when the application must be made.
Amount and funding terms
Current URSSAF scale: €1.50 per overtime hour for employers with fewer than 20 employees; €0.50 from 20 employees. Employers that have crossed the threshold can, under conditions, keep the former amount for five years. Check eligibility for the single tapering general reduction (RGDU) and the payroll declaration (DSN) rules.
How to apply
1. Consult the official page and the rules in force. 2. Confirm that the window or session is open. 3. Check the criteria, costs and caps. 4. Where a prior application is required, do not commit costs before the required application/approval. 5. Keep quotes, supporting documents and acknowledgements of receipt.
Timeline
A regulatory contribution measure: there is no call-for-projects date. Check the pay period, headcount, eligibility rules and the applicable payroll declaration (DSN).
Key facts
- Funder
- État, URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of the “Flat-rate deduction of employer contributions on overtime pay”?
The French law on work, employment and purchasing power introduced measures encouraging overtime (full-time employees) or additional hours (part-time employees), including a flat-rate deduction of employer social security contributions. So as not to encourage employers to use more part-time work, and in line with the general aim of increasing average working hours, the flat-rate deduction of employer contributions is limited to overtime only.
Who may be concerned by this aid?
The catalogue mentions: employers under the general social security scheme, required to contribute to unemployment insurance, with fewer than 250 employees. The criteria and exclusions in the current rules must be checked.
What amount or type of support is provided?
Current URSSAF scale: €1.50 per overtime hour for employers with fewer than 20 employees; €0.50 from 20 employees. Employers that have crossed the threshold can, under conditions, keep the former amount for five years. Check eligibility for the single tapering general reduction (RGDU) and the payroll declaration (DSN) rules.
Which costs or operations can be taken into account?
The flat-rate employer deduction applies to overtime hours within the meaning of labour law (the same hours as those eligible for the employee reduction), and to rest days given up beyond 218 days worked by employees on a days-based working-time agreement (the same rest days as those eligible for the employee reduction). Additional hours worked by part-time employees are not eligible. Check the eligible basis and any requirement for a prior application.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
Innovation tax credit (ITC): rates, expenses and declaration
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.