Where the employer, subject to annual obligation to bargain on wages at the firm level, does not meet this requirement during a calendar year must apply a 10% reduction of certain tax exemptions or contributions he received from the remuneration paid during that year: a general reduction of contributions called “Fillon” relief or specific to certain areas (ZRR, ZRU, UFZ, BER, ZRD, exemption applicable in the overseas under the Article L.752-3-2 of the Code of Social Security).
Where the company does not fulfill its obligation to negotiate for the third consecutive calendar year, the benefit of relief contributions applied to the remuneration paid during the third year is removed.
The adjustment must be made on the summary table of the year.
In practice, in the absence of bargaining over a calendar year, you calculate yourself the amount of the penalty. To do this, complete the lines for the relief contributions by subtracting the percentage applicable penalty, or 10%.
Report the amount of the penalty on a specific line summary of your contributions as follows:

  • wording “Sanctions Failure NAO
  • Model Code of staff: 702
  • salary rounded indicate the amount of the penalty
  • rate in%: 0