Who qualifies for Innovative Young Enterprise with Impact (JEII) - Exemption from Employer Social Contributions?

Question 1

Accepted Answer

Who qualifies: micro-enterprises, small enterprises, or medium-sized enterprises · no outstanding tax or social-security debts

Question 2

Be an SME: it must employ fewer than 250 persons and achieve a turnover of less than €50 million or have a total balance sheet of less than €43 million.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Être une PME : titleContent  : elle doit employer moins de 250 personnes et réaliser un chiffre d'affaire inférieur à 50 millions € ou doit avoir un bilan total inférieur à 43 millions €”

Question 3

To benefit from the exemption, the employer must be up to date with its declarative obligations and payment of social contributions.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Pour bénéficier de l'exonération, l'employeur doit être à jour de ses obligations déclaratives et de paiement de ses cotisations sociales.”

Question 4

Less than 8 years old (the company permanently loses its JEII status in the year of its 8th anniversary) if the company was created after 1 January 2023.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Moins de 8 ans (l'entreprise perd définitivement le statut de JEII l'année de son 8 e anniversaire) si l’entreprise est créée après le 1 er janvier 2023”

Question 5

It must incur R&D expenses representing between 5% and 20% of charges.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Elle doit réaliser des dépenses de R&D représentant entre 5 % et 20 % des charges .”

Question 6

Its capital must be held for a minimum of 50% by one of the following persons or entities:

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Son capital doit être détenu pour 50 % au minimum par l'une des personnes ou entités suivantes :”

Question 7

It carries out a new activity: that is to say that it was not created within the framework of a concentration, a restructuring, an extension of existing activities or a takeover of such activities.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Elle exerce une activité nouvelle : c'est-à-dire qu'elle n'a pas été créée dans le cadre d'une concentration : titleContent , d'une restructuration, d'une extension d'activités déjà existantes ou d'une reprise de telles activités”

Question 8

To qualify for JEII status, the company must also meet the ESUS criteria "Entreprise solidaire d'utilité sociale" or the conditions required for commercial companies to fall within the social and solidarity economy (ESS).

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Pour prétendre au statut JEII, l’entreprise doit également répondre aux critères ESUS « Entreprise solidaire d’utilité sociale  » ou aux conditions requises des sociétés commerciales pour relever de l’ économie sociale et solidaire (ESS) .”

Question 9

The share of the amount of monthly remuneration taken into account must not exceed €8,401.58.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „La part du montant des rémunérations mensuelles prise en compte ne doit pas dépasser 8 401,58 € .”

Question 10

The amount of the exemption must not exceed €240,300 per establishment and per calendar year.

Accepted Answer

Eliminatory condition: if it is not met, the applicant is not eligible. Source in the document: „Le montant de l'exonération ne doit pas dépasser 240 300 € par établissement et par année civile.”