Les employeurs situés en zone franche urbaine (ZFU) bénéficient, dans la limite de 50 salariés et sous certaines conditions, d’une exonération de cotisations patronales de Sécurité sociale (maladie, maternité, vieillesse…), d’allocations familiales, de contribution au Fnal et de versement transport.
Rappel : seuls les cabinets implantés en ZFU avant le 1er janvier 2015 ont droit à cet avantage.
Pour ce faire, les employeurs doivent, tous les ans et pour chaque établissement situé en ZFU, transmettre à l’Urssaf et à la Direccte une déclaration des mouvements de main d’œuvre intervenus au cours de l’année précédente.
La déclaration des mouvements de main d’œuvre survenus en 2016 doit être adressée à ces organismes au plus tard le 30 avril 2017.
Attention : lorsque cette déclaration n’est pas envoyée dans le délai imparti, l’exonération de cotisations est suspendue pour les rémunérations versées à partir du 1er mai 2017. Elle est de nouveau accordée à l’employeur sur les rémunérations versées à compter du jour suivant l’envoi ou le dépôt de la déclaration des mouvements de main d’œuvre.
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