Decree No. 2014-1688 of December 29, 2014 relating to the implementation of the general reduction in contributions and employer contributions is applicable to remuneration due from January 1 , 2015.
The decree notably sets the conditions of application and the methods of calculating the "Fillon" reduction, the maximum rates of which will reach 27.95 points for employers subject to a contribution to the FNAL at 0.1% and 28.35 points for employers subject to a contribution to the FNAL at 0.5 %.
