The “zero URSSAF contributions” system for employees whose compensation is equal to the French minimum wage (SMIC) is effective since January 1, 2015. The exemption applies to employer's social insurance contributions, family allowances, occupational accident and occupational disease contributions (accidents excluded), the solidarity contribution and the contribution to the national housing funds (“Fonds national d’aide au logement” or Fnal).

Other social contributions, such as unemployment contributions remain due.