What is the Specific Fixed Deduction (DFS)?
For certain categories of employees (construction workers, truck drivers, artists, sales representatives, etc.), employers are authorized to apply a specific flat-rate deduction for professional expenses to the basis for calculating Social Security contributions and unemployment insurance and AGS contributions.
If the employer applies the specific flat-rate deduction, the basis for calculating contributions is the total amount of remuneration, allowances, bonuses and, where applicable, reimbursements of professional expenses. to which the deduction for professional expenses corresponding to the employee's professional category is applied.
The benefit of the specific flat-rate deduction is related to the employee's professional activity and not to the company's general activity.
The abatement option is subject to the consultation and agreement of the employee(s) or their representative(s).
New: reduced DFS allowance for certain sectors
Sector allowance rate BTP | Sector allowance rate road haulage | |
1er January 2023 | 10% | 20% |
1er january 2024 | 9% | 19% |
1er january 2025 | 8% | 18% |
1er january 2026 | 7% | 17% |
1er january 2027 | 6% | 16% |
1er january 2028 | 5% | 14% |
1er january 2029 | 4% | 12% |
1er january 2030 | 3% | 10% |
1er january 2031 | 1,5% | 8% |
1er january 2032 | 0% | 6% |
1er january 2033 | 0% | 4% |
1er january 2034 | 0% | 2% |
1er january 2035 | 0% | 0% |
What are the most important points to note?
The implementation of this system requires a certain amount of formalism, to ensure that it is not challenged by URSSAF. It must be applied in such a way as to guarantee compliance with the minimum base, particularly for recently-hired employees with little experience.
Finally, the complex parameterization of the general reduction in contributions (RGC) is impacted by this system and needs to be verified and secured to avoid the risk of error.
