Industrial Innovative Young Company (JEII) — Employer Social Contribution Exemption
The exemption covers employer social insurance and family allowance contributions for certain R&D roles. In 2026, the caps shown are €8,401.58 of monthly pay taken into account and €240,300 of exemption per establishment per calendar year. JEII status requires in particular that the SME meet the ESUS criteria (approved solidarity enterprise of social utility) or the legal conditions for commercial companies in the social and solidarity economy (SSE).
Young Innovative Impact Company status (jeune entreprise innovante à impact, JEII) allows certain SMEs carrying out research with strong social or environmental value to benefit from the social security advantages of JEI status. The employer exemption can reduce the cost of jobs directly devoted to R&D, pre-competitive testing and prototype design. To qualify, the company must meet the JEII criteria, notably on size, age, research spending and its roots in the social and solidarity economy.
Funded by 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
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Who can apply
SMEs meeting the conditions for JEII status. The Service-Public page indicates in particular a company created less than eight years ago for companies created after 1 January 2023, and the need to meet the ESUS criteria or the conditions for commercial companies in the SSE. The paid roles must correspond to those covered by the JEI exemption.
Eligibility conditions
The company must meet the JEII status criteria and the conditions of the social security exemption: R&D spending at the required level, roles actually performed in R&D or related activities provided for by law, compliance with the pay and exemption caps, and up-to-date social security obligations. Keep evidence of social/environmental value and SSE membership.
What the scheme covers
Reduction of employer social insurance and family allowance contributions on the pay of eligible roles: research engineer, technician, R&D project manager, industrial property lawyer, pre-competitive testing, prototyping or pilot installation staff, as well as certain corporate officers mainly involved in R&D.
Amount and funding terms
2026 caps: monthly pay taken into account limited to €8,401.58; exemption capped at €240,300 per establishment per calendar year, prorated if the establishment is created or closed during the year. The saving depends on eligible pay and contributions actually due.
How to apply
1. Check that the company meets the JEII and SSE/ESUS criteria. 2. Calculate and document R&D spending and the roles of the people concerned. 3. Check the 2026 caps and any proration. 4. Apply the exemption in social security returns following URSSAF guidance, without waiting for a grant. 5. Keep supporting documents explaining the status and calculation.
Timeline
The exemption can be applied during the periods when the company meets the conditions. The 2026 caps must be checked before each payroll configuration; if a condition ceases to be met, the exemption may be lost for the year concerned.
Key facts
- Funder
- 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
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
What is the concrete benefit?
Lower employer contributions on the pay of certain R&D roles, within legal limits.
What are the 2026 caps?
€8,401.58 per month of pay taken into account and €240,300 per establishment per year.
What makes the JEII different?
The SME must in particular meet the ESUS criteria or the legal conditions for commercial companies in the SSE, in addition to the innovation and R&D criteria.
Official source
No official URL is available in our data for this grant.
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