Employers have until March 31, 2018, to waive the contribution exemption for the employment of casual workers in favor of the “Fillon” reduction.
Agricultural employers may benefit from total or partial exemption from employer contributions (social insurance, vocational training, supplementary pension, etc.) on the remuneration they pay to casual workers.
Reminder: Casual workers are those recruited, in particular, on seasonal fixed-term contracts, on fixed-term contracts and on a contracts linked to the performance of tasks related to the animal and plant production
cycle (crop, livestock, etc.), forestry work and activities that directly extend the act of production (processing, packaging and marketing). But when they benefit from the partial exemptions which are available for such
contracts, agricultural employers cannot claim the general reduction of employers’ social security contributions, known as the “Fillon” reduction, on the remuneration paid to casual workers at the same time.
However, they have the opportunity to waive the exemption for casual work to take advantage of the reduction Fillon instead. Until now, agricultural employers had to waive their renunciation by January 10 of each year.
Example: they had until January 10, 2017 to waive the exemption for the employment of casual workers in respect of remuneration paid in 2016.
From now on, agricultural employers have until March 31 to waive the relative exemption. The waiver must be made in writing (paper or electronic mail) with the Mutualité Sociale Agricole.
Agricultural employers must submit their waivers no later than March 31, 2018 for wages paid to casual workers in 2017.