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