Reducing the cost of R&D hires with Young Innovative Company (JEI) status
For JEIs meeting the current criteria, the exemption is capped in 2026 at €8,401.58 of monthly pay taken into account per person and €240,300 per establishment per calendar year. It concerns certain R&D roles and is not a grant paid to the company: it reduces eligible employer contributions.
Young Innovative Company status (jeune entreprise innovante, JEI) can reduce the employer cost of certain jobs directly linked to research and development. The exemption covers employer social insurance and family allowance contributions due for employees in eligible scientific or technical roles, as well as certain corporate officers mainly involved in R&D. For a young SME hiring engineers, technicians or prototyping staff, the saving can help fund the development team.
Funded by URSSAF
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Who can apply
SMEs eligible for JEI status, created before 31 December 2028 and meeting the R&D spending criteria and other legal conditions. The exemption covers employees working in particular as research engineers, technicians, R&D project managers, industrial property lawyers linked to the project, and staff carrying out pre-competitive testing or designing prototypes/pilot installations. Certain corporate officers mainly involved in R&D may also be covered.
Eligibility conditions
The company must meet the current JEI conditions, notably being an SME and reaching the legal R&D spending threshold. Pay taken into account must not exceed the monthly ceiling, and the exemption remains subject to the cap per establishment. The employer must be up to date with its reporting and contribution payments. The company must document the roles actually performed and their direct link with R&D.
What the scheme covers
Reduction of employer social insurance and family allowance contributions on the pay of employees and corporate officers performing the roles provided for by law. The scheme reduces the costs of an eligible R&D team; it does not directly fund equipment, subcontracting or other project costs.
Amount and funding terms
In 2026, the monthly pay ceiling taken into account is €8,401.58 and the exemption cannot exceed €240,300 per establishment per calendar year. For an establishment created or closed during the year, the annual cap is prorated. The actual saving depends on pay, contributions due and eligible employees/roles.
How to apply
1. Check eligibility for JEI status, notably company size and the R&D spending ratio. 2. Identify employees and corporate officers whose roles match the legal list. 3. Keep job descriptions, timesheets, R&D project records and spending calculations. 4. Apply the exemption in payroll and social security returns according to URSSAF rules. 5. For the associated tax benefit, follow the separate tax formalities.
Timeline
The scheme can apply to the relevant pay when the conditions are met. The caps shown by Service-Public are those in force in 2026; check the official page before configuring payroll and document eligibility throughout the period of application.
Key facts
- Funder
- URSSAF
- Type of funding
- Tax exemption
- Status
- Open
- Maximum amount
- €231,840
- Automatically extracted — check the official source
- Closes
- 31 December 2028
- Geographic scope
- All of France
Frequently asked questions
What cap applies in 2026?
€8,401.58 of monthly pay taken into account and €240,300 of exemption per establishment per calendar year.
Which employees are covered?
Certain roles directly linked to R&D, including research engineers, technicians, R&D project managers, and pre-competitive testing and prototyping staff.
Do I need to apply for a grant?
No: it is a contribution exemption to be applied under social security rules, after checking the status and eligible roles.
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 URSSAF
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