1. The employees covered by the Fillon reduction
All employees regardless of their working hours.
Managing directors who do not contribute to the unemployment insurance scheme, even if they are affiliated to the general social security scheme.
2. Conditions for the Fillon reduction
The company must contribute to the unemployment insurance plan.
Application of the reduction by the employer himself.
3. Procedure to be followed
Establishment each month of a document justifying the calculation showing:
• The number of employees entitled to the reduction,
• The total amount of reductions applied,
• The amount of the gross monthly remuneration, the number of paid hours, the coefficient and the amount of the reduction for each employee.
4. The aid granted
Reduction of employers ‘social security contributions (sickness, maternity and invalidity insurance, family allowances) in remuneration up to 1.6 times the remuneration guarantee.
The reduction is calculated per employee each month by applying a coefficient on the employee’s gross monthly remuneration (excluding overtime and supplementary).
The reduction is at 26% of the SMIC maximum since October 1,2007 in companies with more than 19 employees and 28.1% in companies with 1 to 19 employees (*).
(*) Employers who exceeded 19 staff members for the first time in 2008, 2009 or 2010, continue to benefit from the application of the increased coefficient of the FILLON reduction (0.281) for three years.