Section 5: Exemptions from social security contributions

In the event of suspension of the employment contract with total or partial retention of the employee’s gross monthly remuneration, the number of paid hours taken into account for the calculation of the exemptions provided for in articles L. 6325-16 and L. 6325-17 is equal to the product of the working hours that the employee would have worked if he had continued to work and the percentage of remuneration remaining…

The exemption provided for in Article L. 6325-17 applies to groups of employers for integration and qualification receiving the aid provided for in Articles D. 6325-23 and D. 6325-24.

When the services responsible for monitoring the performance of the contract or the monitoring agents referred to in Article L. 6361-5 find that the employer has failed to comply with the provisions of Article L. 1111-3, relating to the methods for calculating the workforce, and those of this chapter, the Regional Director for Business, Competition, Consumption, Labour and Employment may, by reasoned decision, order the withdrawal of the benefit of…

The employer is notified of the decision to withdraw the benefit of the exemption. The employer informs the staff representatives. It is also sent to the body responsible for collecting social security contributions and to the skills operator. The contributions for which the employer has been exempted prior to notification of the decision to withdraw shall be paid no later than the first due date for social security contributions following…