University Spin-off (JEU) — Employer Social Contribution Exemption
In 2026, the JEU social security exemption is capped at €8,401.58 of monthly pay taken into account and €240,300 of exemption per establishment per calendar year. It covers employer social insurance and family allowance contributions on certain R&D and prototyping roles. The company must meet the JEU criteria and be up to date with its social security obligations.
Young University Company status (JEU) can allow a company arising from university research to benefit from an exemption from employer contributions on certain roles directly linked to research and development. For a young company hiring engineers, technicians or prototyping staff, the benefit can reduce the cost of the team turning research results into a product or service. JEU status, the roles actually performed and the social security caps in force must be checked.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, URSSAF
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Who can apply
Companies meeting the criteria for Young University Company (JEU) status, notably the SME, age, ownership and higher education or research link criteria set by regulation. The employees concerned must perform eligible R&D or related roles, such as research engineer, technician, R&D project manager, pre-competitive testing or prototype design.
Eligibility conditions
The company must meet the current JEU conditions and R&D spending criteria. The roles of the people concerned must match the legal list, pay and exemption caps must be respected, and the employer must be up to date with its reporting and payment obligations. Keep evidence of the link with university research and of the R&D roles.
What the scheme covers
Exemption from employer social insurance and family allowance contributions on the eligible pay of certain research, technical, R&D project management, pre-competitive testing and prototype/pilot installation design roles. The scheme reduces eligible salary costs; it does not reimburse equipment or external services.
Amount and funding terms
2026 caps shown by Service-Public: €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 gain depends on pay and contributions due on eligible roles.
How to apply
1. Check JEU status and the R&D and university link conditions. 2. Identify eligible employees and corporate officers according to their actual roles. 3. Document projects, job descriptions, time allocated and R&D spending calculations. 4. Apply the exemption in social security returns in line with URSSAF rules. 5. Check the 2026 caps and keep supporting documents in case the authorities ask for them.
Timeline
The exemption can be applied for the periods when all conditions are met. The caps are those shown by Service-Public for 2026; check the version in force before configuring payroll and review eligibility when roles or status change.
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 2026 caps?
€8,401.58 of monthly pay taken into account and €240,300 per establishment per calendar year.
Which jobs are covered?
Certain R&D and technical roles, notably research engineers, technicians, R&D project managers and testing/prototyping staff, according to the legal criteria.
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.
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