Employers hiring beneficiaries (26 years old or above) from the State allocation for job re-insertion (allocation d’aide au retour à l’emploi (ARE)) can obtain (under certain conditions specified in the legal framework) a financial incentive in the form of an ‘aide forfaitaire’. This is allocated every three months (EUR 200/month) over the whole duration of the contrat de professionalisation. Its total amount cannot exceed EUR 2000 for a single contract.
The contrats de professionalisation signed before 1 January 2008 (with young people under the age of 26 or job seekers of 45 years old or more) give access to tax deductions in the form of an exoneration of social security employers’ contribution. These are paid until the end of the contract if this is a fixed-term labour contract or until the end of the ‘professionalisation action’ in case of a permanent contract.
Additional forms of tax deductions complement the above for contracts signed after 1 January 2008.
Besides, groups of employers that organise actions supporting the training and/or job insertion of young people (aged 16-25 years old) with low educational background or job seekers (aged 45 years old or above) can benefit from a State aid (aide pour l’accompagnement personnalisé vers l’emploi (APL). Its amount is fixed: EUR 686/individual supporting action for one year.