Degressive General Reduction of Employer Social Security Contributions
The Service-Public page details the employers and contributions concerned and how the reduction is calculated. The rules may change with reforms of social security relief: companies must use the parameters for the year and payroll period concerned, rather than a coefficient taken from older content.
The general tapering reduction in employer contributions (réduction générale des cotisations patronales) is a mechanism for calculating social security contributions, not a grant paid after an application. Its amount depends in particular on the employee’s pay, the employer’s situation and the legal parameters applicable to the payroll period.
Funded by Ministère du Travail et des Solidarités
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Who can apply
Employers within the scope of the reduction under the applicable social security texts. The precise list varies according to the employer’s status and the categories of employees concerned.
Eligibility conditions
Check the employer scope, the pay and contributions covered, any exclusions and the calculation rules in force on the payroll date.
What the scheme covers
Applied in payroll and social security returns, according to the legal parameters. It does not fund investment.
Amount and funding terms
No flat amount: the calculation depends on gross annual pay and the coefficient applicable under the rules in force. Use the Urssaf simulator or documentation for the relevant payroll period.
How to apply
Calculate the relief in your payroll software using updated parameters, check the DSN (monthly social security return) and keep the calculation records. If in doubt, refer to the Urssaf or your payroll manager.
Timeline
Applies payroll period by payroll period, according to the regulations in force. Check the rules and parameters whenever they change.
Key facts
- Funder
- Ministère du Travail et des Solidarités
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 40%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Do I need to submit a grant application?
No. The reduction is calculated as part of social security contributions and payroll.
Is the coefficient fixed?
No. The calculation depends on the legal parameters and pay for the period concerned.
Official source
No official URL is available in our data for this grant.
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