Payroll exemption Active
Jeune Entreprise Innovante (JEI)
Status for young R&D-intensive SMEs granting employer social-contribution exemptions for R&D staff (plus local-tax exemptions on approval). The R&D-expenditure threshold was raised to 20% of charges in 2025.
✓ 3 Jul 2026
Key parameters
| Main benefit | Employer social-contribution exemption for R&D personnel |
|---|---|
| R&D threshold | ≥20% of charges (raised from 15% in 2025) |
| Age limit | Company < 8 years old |
| Caps | Per-employee 4.5× SMIC; per-company 5× annual PASS |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Separate legal entity required The applicant must be a separate legal person (e.g. GmbH, BV, SARL) — a branch office of a foreign company does not qualify here.
- R&D substance
- Required
- Company size
- SMEs only
- Models
- All
- Sectors
- All
- Goals
- Additional design site in Europe
SME (<250 staff, <€50M turnover), less than 8 years old, independent, spending ≥20% of charges on R&D. Self-assessed; a rescrit can confirm status. Cumulable with CIR/CII.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Self-declare in payroll and tax filings; optional rescrit to URSSAF/tax authority for certainty.
Timeline: Immediate (payroll)
Legal basis & sources
- Legal basis
- Art. 44 sexies-0 A CGI; Art. 131 Loi 2003; R&D threshold raised by Loi n°2025-199
- Verification
- service-public.fr / URSSAF (R&D threshold 20% since Loi n°2025-199, 28 Feb 2025)
from 1 Jan 2004 until no expiry review 1 Jan 2027
Changelog
-
28 Feb 2025
R&D-expenditure threshold for JEI raised from 15% to 20% of charges.
Source: Loi n°2025-199