Young Growth Company (JEC) — Employer Social Contribution Exemption
In 2026, the Service-Public page indicates a cap of €8,401.58 of monthly pay taken into account and an exemption cap of €240,300 per establishment per calendar year. The exemption covers employer social insurance and family allowance contributions on certain R&D roles. The company must meet the JEC criteria and be up to date with its social obligations.
Young growth company (JEC) status can reduce the employer contributions due on certain pay linked to research and development. For an SME developing an innovative product or process, this advantage can reduce the cost of eligible scientific, technical and prototyping roles. It depends on meeting the JEC criteria and the legal caps; it is applied through payroll and social declarations, not requested as a grant.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Companies meeting the young growth company (JEC) criteria, notably the SME definition, the company’s age and the growth and R&D spending conditions. The pay concerned is that of the roles listed by Service-Public, such as research engineer, technician, R&D project manager, pre-competitive testing and prototyping staff, and certain company officers mainly involved in R&D.
Eligibility conditions
The company must meet the JEC conditions, the pay and exemption caps, and be up to date with its contribution declaration and payment obligations. The posts and tasks must correspond to the eligible roles. The annual limit is prorated if an establishment is created or closed during the year.
What the scheme covers
Exemption from employer social insurance and family allowance contributions on the eligible pay of research, technical, R&D project management, pre-competitive testing and prototype or pilot facility design staff.
Amount and funding terms
2026 caps: €8,401.58 of monthly pay taken into account and €240,300 of exemption per establishment per calendar year. For an establishment created or closed during the year, the cap is prorated. The actual saving depends on the pay and contributions due for the eligible roles.
How to apply
1. Check the company’s eligibility for JEC status and the applicable R&D spending threshold. 2. Identify the eligible posts and tasks. 3. Document R&D time and work, pay and cap calculations. 4. Apply the exemption in the social contribution declarations. 5. Regularly check that the criteria are still met and keep the supporting documents.
Timeline
The exemption applies to periods in which the conditions are met. The amounts must be checked against the 2026 version of Service-Public; failing to meet a criterion can call the advantage into question for the year concerned.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
- Type of funding
- Tax exemption
- Status
- Ongoing
- Maximum amount
- €231,840
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What are the caps in 2026?
€8,401.58 of monthly pay taken into account and €240,300 per establishment per calendar year.
Which posts are concerned?
Certain R&D and technical roles listed by the regulations, including research engineer, technician, R&D project manager and prototyping staff.
How is the advantage obtained?
By checking the JEC criteria and then applying the exemption in the social declarations under the rules in force, with supporting documents.
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
Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
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.