Those companies who already benefit from contribution holidays for their pension, healthcare and retirement schemes only have until June 2014 to bring themselves into line with the new target groups contained in the Decree of 9 January 2012.
Are you compatible with URSSAF ? The circular dated 25 September 2013 served to clarify some regulations contained within the Decree.
In order to benefit from contribution holidays for their healthcare, retirement and pension schemes, companies must provide a mandatory scheme which is aimed at one of the target groups of employees.
Up until now, the mandatory group characteristics of schemes was laid down through circulars. They are from now on as per the Decree of 9 January 2012.
The Decree states :
- The target groups which the employer can use to validate the group characteristics of the scheme,
- The authorised membership exemptions which do not invalidate the mandatory aspects of the scheme.