Section 2: Financing of the insurance allowance.

The insurance allowance and the allowance for self-employed workers provided for in Section 4 of Chapter IV of this Title are financed by : 1° Employers’ contributions ; 2° Where applicable, contributions from employees in the film production, audiovisual or entertainment professions mentioned in section 3 of the same chapter IV; 3° Where applicable, contributions from expatriate employees who join the insurance scheme individually and whose employer does not fall…

Employers’ contributions are excluded from the basis of assessment for the contribution mentioned in article L. 136-1 of the Social Security Code. They are deductible from industrial and commercial, agricultural or non-commercial profits for the purposes of calculating the income tax or corporation tax due by these employers. The contributions paid by workers, mentioned in 2° and 3° of article L. 5422-9 of the present code, are deductible for the…

The insurance allowance may be financed by flat-rate contributions payable by the employer at the end of an employment contract whose duration qualifies for the allowance. These flat-rate contributions do not apply to 1° To apprenticeship contracts, employment support contracts and professionalisation contracts ; 2° Contracts entered into by natural persons for services provided in their own homes; 3° Contracts entered into by natural persons to work as approved childcare…

The rates of contribution and allowance are calculated in such a way as to guarantee the financial equilibrium of the scheme. The contribution rate for each employer may be reduced or increased depending on : 1° The number of terminations of employment contracts and secondment contracts mentioned in 1° of Article L. 1251-1, excluding resignations, employment contracts and secondment contracts concluded with a structure for integration through economic activity mentioned…