Subsection 4: Financial assistance and exemptions.

The aid for professional integration allocated under an employment support contract may be modulated according to : 1° The category and sector of activity of the employer ; 2° The actions planned in terms of professional support and actions designed to promote the long-term integration of the employee; 3° Local economic conditions; 4° the difficulties previously encountered by the employee in accessing employment.

The amount of work integration aid paid under an employment support contract may not exceed 95% of the gross amount of the minimum growth wage per hour worked, up to the limit of the legal working week. It is not subject to any tax charges. However, in the case of workshops and work camps approved by the State under article L. 5132-2, the amount of aid for professional integration paid…

When the work integration aid provided for in sub-section 2 of this section has been awarded for the recruitment of an employee who was, prior to his or her recruitment, in receipt of the active solidarity income financed by the département, the département contributes to the financing of the aid referred to in article L. 5134-19-1. This contribution is determined, under conditions set by decree, by reference to the flat-rate…

Recruitment under an employment support contract gives entitlement to exemption : 1° For the legal entities mentioned in 1° and 2° of article L. 5134-21 of this code, from the contributions payable by the employer in respect of social insurance and family allowances, for the duration of the allocation of the aid for professional integration, without application of the provisions of article L. 131-7 of the social security code. However,…

The State may contribute to the financing of vocational training and validation of experience as provided for in article L. 5134-22.

The aid and exemptions provided for in this sub-section may not be combined with any other State aid for employment.