Subcontracting expenses

Legislative evolution - Finance law for 2021

The Finance Law for 2021 was promulgated on December 29, 2020 and makes adjustments to subcontracting expenses.

Article 35 removes, starting the 1er January 2022, the mechanism for doubling the base of research services entrusted to public or similar third parties which was introduced in 2004 with the aim of encouraging synergy between public research and private research.

The abolition of this doubling of the base would allow "a harmonization of the methods of taking into account expenditure relating to research operations entrusted to third-party organizations for the calculation of the research tax credit (CIR) by aligning the provisions relating to operations entrusted to public or similar bodies over those provided for private bodies ”.

This entails the abolition of the ceiling increased by 2 million euros at the rate of expenditure corresponding to operations entrusted to organizations. The ceiling of 10 million euros for research expenditure corresponding to entrusted operations continues.

Consequently, despite several actions and amendments voted in the Senate, a more flexible arrangement of this deletion has not been heard.

Source : Finance law for 2021

CIR approval

Legislative evolution - Finance law for 2021

The Finance Law for 2021 was promulgated on December 29, 2020 and provides details on the requests for rulings and expertise.

Thus, all requests for rescripts or expert opinions should be addressed exclusively to the ministry responsible for research. The law eliminates the possibility of sending such requests to bodies other than responsible for supporting innovation, such as the National Research Agency (ANR), which are no longer organized to deal with such requests.

Source : Finance law for 2021

Brexit: An agreement to the detriment of entrusted research

Following the signing of the Brexit agreement, the government came to modify its site on the consequences of the agreement. Thus, the government gives indications on the case of subcontracting to an approved British research organization.

It is then indicated that these expenses will no longer be eligible for the tax credit in favor of research.

Indeed, only subcontracting expenses incurred by public or private service providers established in France, in a Member State of the European Union or of the European Economic Area (EU, Norway and Iceland) can be taken into account in the base of the CIR. Research expenses entrusted by a French company to a subcontractor established in a third country do not enter the base of the CIR.

Source: The government portal on Brexit preparation


Innovation Tax Credit

Legislative evolution - Finance law for 2021

The Finance Law for 2021 was promulgated on December 29, 2020 and makes adjustments to the rate of tax credits for innovation spending in Corsica.

It is scheduled from 1er January 2020, an increased CII rate of 35 % for expenses incurred by medium-sized businesses and 40 % for expenses incurred by small businesses.

Source : Finance law for 2021

Case law: Restrictive assessment of the “new product” criterion

In a judgment of September 24, 2020, the Nantes Administrative Court of Appeal ruled on the cumulative conditions essential to assess the new character of a product within the framework of the innovation tax credit system.

In this case, a company had incurred innovation expenses as part of its computer programming activity. In 2015, this company thus carried out developments with the aim of inserting new functionalities into their software released in 2013.

The objective was to "bring together in a coherent whole all the functionalities available on the internet and presented separately in an intelligent whole" and that in terms of technical improvement, it is mentioned that "the developed solution must bring together in a unique tool all that is offered by the various players in this field in order to improve the sports practice of future users ”.

The Administrative Court of Appeal therefore recalled the two cumulative conditions for assessing the novelty of a product, which are that the product has not yet been made available on the market and that it differs from existing products. or previous by superior performance in terms of technology, ecodesign, ergonomics or its functionalities.

Thus, it was judged that the condition of novelty was not fulfilled on the grounds that, despite the recognition of the new character of the product when it was placed on the market in 2013, the improvement in 2015 by the development of several functionalities which are already offered on the market, there is no justification that these functionalities would be distinguished from other products by superior performance, even though no company, unlike the applicant company, offers all these functionalities in the same tool.

Source: CAA de Nantes, September 24, 2020, N ° 18NT03352




Finance bill for 2021

Senate - First part of the PLF 2021

After examining the first part of the finance bill (PLF) for 2021, the Senate voted several amendments modifying or supplementing Article 8 of this draft relating to the adjustment of the research tax credit and the innovation tax credit. Note that these four amendments detailed below have received an unfavorable opinion from the Government. We will therefore keep you informed of developments relating to the parliamentary shuttle.


  • Amendment N ° I-29 rect. Bis

The purpose of this amendment is to introduce an obligation to reimburse half of the CIR received from the two previous years when companies close one or more establishments in France, except in the event of the company's activity ceasing. This measure would apply for expenses incurred from 1er January 2021.


  • Amendment N ° I-30 rect. Bis

The purpose of this amendment is to introduce an obligation to reimburse half of the CIR received from the two previous years when companies with more than 1,000 employees or belonging to groups of more than 1,000 employees, subject to the research obligation. of a buyer in the event of a collective redundancy plan, have not accepted a takeover offer allowing the same workforce to be maintained. This measure would apply for expenses incurred from 1er January 2021.


  • Amendments N ° I-59 and N ° I-850 rect. bis

These amendments aim to postpone for an additional year the removal of the leveling device, applicable within the framework of the research tax credit, for research expenditure subcontracted to public bodies. Thus, this deletion would apply for expenditure incurred from 1er January 2023.

In the subject of the first amendment, it is stated that it is proposed to “postpone its deletion for an additional year, and thus wait until 2023, in order to better understand the consequences for public bodies and businesses, while by deepening the question of its compatibility with European law - the European Commission has not yet pronounced on this subject. ". In any case, “this additional period will be such as to guarantee a more adequate transition period for the various beneficiaries of this tax expenditure, who will be able to anticipate this deadline under better conditions. ".

In the subject of the second, it is supported the fact that this deletion would generate additional revenue of around 150 million euros for the state budget to the detriment of many service contracts.

Source : Senate - Finance bill for 2021

New guide to the 2020 research tax credit


The Ministry of Higher Education, Research and Innovation has published its new CIR guide for the year 2020.

This new version brings elements of which we have chosen to present only the most substantial.


  1. Cutting the guide

The first point to note in this new guide is in its presentation. Indeed, the MESRI offers a complete CIR guide, like that of other years, but also two focuses which are the extraction of part present in the guide.

So we can find a focus on the part relating to approval, and a focus on the various controls.

As usual, we can find at the end of the guide the model of the supporting file for the R&D work declared to the CIR, as well as the financial summary model which happens to be similar to those of other years.


  1. Dematerialization of approval filings

The guide provides details on the dematerialization of approval filings and sets a processing time. The request must be made electronically directly from the website relayed on the pages of the Ministry in charge of Research, or by sending a USB key.

Note that the file sent by USB key will not be treated as a priority.

The average processing time is indicated at 6 months from the time the file is complete.


  1. Extension of the recognition of certain eligible activities

  • The field of clinical trials

MESRI recalls in this guide that clinical trials take place in four phases preceded by a pre-clinical phase.

New mention is made of a possible recognition of the eligibility of operations carried out during phase IV, that is to say for operations subsequent to the marketing authorization.

Thus, it is recognized that epidemiological studies, and clinical trials in animal pharmacy involved after marketing authorization, can constitute R&D work when they “ lead to further progress scientific and / or technical ”. This eligibility determination will be made on a case-by-case basis, and will therefore only concern the costs of the steps essential to scientific investigations.

  • The field of higher education and private research (EESRP)

Despite a specific descriptive sheet annexed to the CIR justifying file, which already exists, the CIR 2020 guide devotes a development to EESRP aimed at clarifying the specificities with regard to the CIR system.

It is then given elements of presentation of the establishment and elements of presentation of research work.

  • The field of architecture

The MESRI through its CIR 2020 guide, alerts you to the various errors to be avoided in order to really bring out an R&D project as opposed to an architectural project (standard). It then appears in the guide, 12 recommendations to justify an R&D project eligible for CIR in the field of architecture.


  1. Opening of eligible expenses for free share allocations (AGA)

The guide reminds that profit-sharing and profit-sharing are eligible expenses. However, it expands the inclusion in the CIR of participation and profit-sharing in AGMs and stock options, because the company notes a deductible capital loss from taxable income and that this is additional remuneration for the employee.

However, it should be noted that this position is not opposable to the administration. Thus, a taxpayer cannot validly take advantage of this MESRI position to justify the inclusion of this expenditure in his CIR in the event of a dispute by the tax administration.


  1. Not taken into account by the MESRI of the jurisprudential developments of the Council of State.

As a reminder, over the past 5 months, two crucial decisions of the Council of State have been taken. First of all, in a judgment of July 22, 2020, n ° 428127, FNAMS, the Council of State ruled that the expenditure corresponding to the performance of services required to the performance of research operations entrusted to an organization mentioned in d or d bis of II of Article 244 quater B of the General Tax Code, may be taken into account for the determination of the amount of the CIR even if the subcontracted services, taken in isolation, do not constitute research operations.

Then, in a judgment of September 9, 2020, n ° 440523, Sté Takima, the Council of State annulled the administrative doctrine, and considers that approved private research organizations carrying out research expenses on behalf of a third party should not include the amount of expenses incurred in the base of their CIR and in Deduct the total amount of the sums invoiced in remuneration for these services.

However, the MESRI remains on its past positions in this CIR 2020 guide and does not take note of the jurisprudential developments of the Council of State. Indeed, it is recalled many times the need that the subcontracted work must correspond to clearly individualized R&D operations, but also that an approved company that chooses to benefit from the CIR must declare all of the R&D, and in deduct the invoices sent to its principals.

 The latest returns from tax audits show that the administration is applying, without appeal, the conclusions of these leading decisions.

In line with this failure to take into account the latest developments, the guide strictly rules out the recognition of a possible eligibility of the service under management by affirming that this staff is not eligible for the CIR.

Finally, the distinction between capacity subcontracting and specialty subcontracting that appeared in the 2019 CIR guide is not repeated in this guide.


In conclusion, despite the undeniable usefulness of this guide and the content which is intended to be more and more detailed and rich, the failure to take into account the aforementioned important changes obliges to reiterate, as a reassurance, the non-opposability of this document .


Congratulations to our Sophia Antipolis team for the publication of the book ICT Policy, Research, and Innovation: Perspectives and Prospects for EU ‐ US Collaboration at Wiley / IEEE and co-edited by Svetlana Klessova, Director of Research and Innovation Partnerships.

This book offers an in-depth discussion of the findings of the initiative PICASSO on Information and Communication Technologies (ICT) policy.

It provides an overview of various ICT-related topics and the prospects for collaboration between the EU and the United States. All without inundating the reader with technical details but providing enough technical background to make sense of the underlying political discussions on this subject.

The book deals with various subjects such as the Internet of Objects, Cyber-physical systems, 5G or even big data.

ICT Policy, Research, and Innovation reports, compares and contrasts the political orientations adopted by the EU and the United States. It highlights the potential for future collaborations. The book offers political perspectives on some central issues that affect the development of cooperation between the EU and the United States. It concludes with a discussion of how these new technologies affect our views of fundamental aspects of society.

An exciting book, dealing with central and current themes, supported by GAC Group through innovative projects Horizon Europe.

For more information, click here.

Tea IoT4Industry project was awarded the “European cluster partnership of the year 2020” during the European Cluster Conference that took place on November 11th, 2020.

Project partners were rewarded for their work in the category “The most successful collaboration between clusters across Europe”. Marielle Campanella (picture), IoT4Industry's project coordinator, received the prize and the “valuable recognition of the work that all [partners] carried out intensively and efficiently [during the project]”. Indeed, IoT4Industry partners succeeded in supporting IoT and manufacturing stakeholders to develop and demonstrate innovative solutions, and therefore, boosting economic growth & their competitiveness across the EU.

This year's ECCP award was notably focusing on communication activities of the partnership. The IoT4Industry partners have intensely disseminated upon the excellent developments achieved by the collaborative projects and the partnering SMEs, industrials and R&D stakeholders. The entire IoT4Industry team reached out towards more than 3,000 stakeholders, enabling the wide recognition of European SMEs' innovativeness across the Member States. This outcome was made possible thanks to the engagement of all partners. GAC Group, as leader of the communication and dissemination activities of the IoT4Industry project, is especially proud of this achievement!

For more information on the 40 collaborative projects supported by IoT4Industry, please check the projects factsheets as well as the videos submitted for the IoT4Industry awards here. Our Award is to be shared with these key innovators!

Now, after the - virtual - 'bliss', all teams will wrap up the IoT4Industry project's results in the coming weeks, until the official closure of the project, on December 31st 2020.

We offer a unique opportunity for start-ups or innovative SMEs in health to join our project IT4Anxiety and benefit from many advantages!

IT4Anxiety, launched in March 2020, is a collaborative project funded by the European Commission under the Interreg North West Europe program. It aims to help people suffering from neurological disorders (eg Alzheimer's disease) or post-traumatic stress syndrome to better manage their anxiety thanks to scientifically validated mixed therapies. To do this, we help start-ups or SMEs to develop, test and bring to the market innovative solutions to reduce patient anxiety. By mixed therapies, we should understand innovative technological solutions that complement classic medical protocols in mental health.

You are a start-up or an SME which:

  • Develops innovative tools that can help better manage people's anxiety
  • Develops research and development projects
  • Seeks to test their solution with patients or healthcare professionals
  • Has a head office in one of the 6 partner countries: Belgium, France, Germany, the Netherlands, Luxembourg or the United Kingdom.

So join IT4Anxiety !

Here are the many advantages you can benefit from:

  • You will become a full member of the Interreg IT4Anxiety project and benefit from its visibility and its large network (promotion of your company and the solutions developed on our website, our social networks, our newsletters, etc.)
  • You will have the opportunity to participate in exchange of knowledge and experience with mental health professionals and institutions in various European countries to create a solution tailored to the needs of patients.
  • You will be able test and validate your solution with patients and professionals in hospitals, clinics, nursing homes, etc ...
  • You will be supported by our ethics committee regarding legal requirements to be observed in order to be able to carry out clinical tests.
  • During the preparation of the test protocol, you will receive help and advice to integrate the dimension impact of your solution in a concrete context
  • Of training modules organized in several health establishments will present your solution and how to use it.
  • A budget over 350k € is to be shared between the start-ups and selected SMEs (60% are financed by the ERDF).

To join our project you can send your application directly to our validation committee by answering this questionnaire (then another form will be sent to you):

Deadline: November 30, 2020


For more information on the IT4Anxiety project, visit our website or follow us on our social networks: Website, Twitter & LinkedIn

Contact :





Ministry of Higher Education, Research and Innovation - CIR accreditation renewal

The Minister of Higher Education, Research and Innovation has updated the filing date of the CIR accreditation renewal file.

First of all, it is reminded that, in the case of a first request, the file must be sent by March 31 of the requested year. If this date is exceeded, approval will be granted as of the following year.

For a renewal of approval, the file is identical to that of a first application.

Source : Ministry of Higher Education, Research and Innovation



National Assembly - Adoption of the first part

The National Assembly adopted the first part of the finance bill (PLF) for 2021.

Article 8 of the PLF relating to the adjustment of the research tax credit and the innovation tax credit has been adopted according to the following provisions.

Therefore, the abolition of the doubling of the base of research services entrusted to public or similar third parties from the 1er January 2022 is maintained and adopted.

It was proposed to repeal article 150 of the finance law for 2019 and to increase from 20 % to 35 % the CII rate applicable to eligible expenses incurred in Corsica. This initial proposal has been amended. As a result, amendment I-CF1025 increases the rate of the research tax credit for innovation expenditure by small businesses to 40 % and maintains the rate of 35 % provided for by article 8 of the PLF for medium-sized enterprises. The amendment was adopted.

Finally, the proposal on the requests for rescripts or expert opinions will be addressed exclusively to the ministry in charge of research is maintained and adopted.

As a reminder of the calendar of discussions at the National Assembly :

The examination of the second part of the PLF for 2021 began on Monday, October 26.

Discussion of unrelated articles will begin on Thursday, November 12.

The solemn vote on the entire PLF will take place on Tuesday, November 17.

Source : Finance bill n ° 3360 for 2021


Tribune - Open letter for maintain the doubling of the base of research services entrusted to public or similar third parties

In the letter of October 12, 2020, the National Association for Research and Technology (ANRT) joined forces with other players to give their opinions on the abolition of the doubling of the base of entrusted research services. to public or similar third parties from 1er January 2022.

This elimination of the doubling of the R&D expenditure base entrusted to public laboratories by companies is criticized because it goes against the policy of supporting R&D and partnership research. This would have disastrous consequences according to the ANRT. Indeed, this surprise abolition will bring a sudden halt to a number of public-private cooperations, because the links between companies and public laboratories were gradually strengthened.

For these different actors who are “the entire French research and innovation ecosystem engaged in partnership research”, “it appears inconsistent, inappropriate and dangerous to maintain the wording proposed in article 8 of PLF2021. ".


Source : "To maintain doubling, for partnership research" - 12/10/2020

This interview was carried out as part of the establishment of a Innovation 360 diagnosis of the Grimaud Group

Could you describe the Grimaud Group, your missions and your current and future market challenges?

We are a family group created in 1966 specializing in animal genetics, biopharmacy (vaccines for humans and animals) and novel farming (precision breeding and emerging animal proteins).

Our activities are spread over 18 subsidiaries around the world, for a turnover of € 325 million, and 1,800 employees.

As Scientific Director, I lead the group's R&D strategy. If each subsidiary has its own objectives and R&D teams, my mission is to deploy a global vision of our strategy which will be executed in a different way depending on each subsidiary and each market context.

Our role is to implement transversality between the different teams : sharing of our know-how, duplication of our best practices and pooling of investments. My role also extends to supporting innovative projects beyond existing structures (with startups for example) and finally interactions with our academic partners essential for Research.

Genetic selection markets are generally mature and largely consolidated, making them markets with very high R&D challenges with significant competition. The main challenge remains of course on product performance, but service innovation is also becoming an important differentiator: we must always be there on these two subjects.

What are the reasons that prompted you to set up this Innovation Diagnostic (internal / external)?

For a long time, the focus was on product and technological innovation. The other types of innovation (business model, services, management, organization, etc.) existed, but were not very structured. Moreover, the various departments of the group did not really appropriate this culture of innovation.

The innovation processes outside the pure R&D framework are much less established and natural in our organization. We realized that in order to carry out an innovation strategy that goes beyond the strict framework of the product, we had to extend a certain culture and processes to the entire organization.

So we wished fto become aware of these competitiveness issues then train our teams in global and transversal innovation:

Everyone must be a contributor, regardless of their department, subsidiary or country.

The main objective of a first diagnosis was to draw up a quantifiable and pragmatic observation of our current practices. All the fundamental factors determining innovation performance have been taken into account (16 innovation axes, leadership, roles, culture, etc.)

How were the stakeholders involved and how did they approach the questionnaire? How did / will you use this diagnosis to disseminate innovation beyond the R&D department?

We implemented this Diagnostic in May 2020. To do this, we interviewed 3 groups of people: the Management Committees of the subsidiaries, their key employees (having a sufficiently broad view of the various departments of the company) as well as third parties. external (customers and suppliers) so as to also have a complete view of the company's perception.

These 30 to 40 people per subsidiary responded to the survey launched by GAC the conclusions of which were then presented to the Management Committees. We then relied on these findings to launch an active approach around innovation processes.

What are the first recommendations that emanated from it? What first concrete actions have been put in place to follow up on these recommendations? How will you prioritize the others and monitor their successful implementation by 2021?

After realizing the need for more transversal innovation, we wanted to enter more concretely into a phase of testing new practices.

A training in innovation management methodologies was therefore organized with referent members of each Subsidiary. We will then proceed to a POC (Proof Of Concept) on a first transversal subject, then we will set up an action plan in early 2021.

Beyond these actions, we were able to identify areas for improvement on which to work (cultural, managerial, organizational inhibitors, etc.) or untapped potential (targeted strengthening of innovation capacities that support our growth and profitability strategy) .

Finally, in each monthly management committee, a follow-up will be set up to ensure the proper implementation of the new processes. The goal is to lead this change management around the culture of innovation without weighing down our governance.


In conclusion, this diagnosis allowed us to create a common language, to strengthen the culture of innovation beyond R&D, to mobilize and unite all the teams around a clear and shared vision on the priority axes of improving the efficiency of our development strategy, taking into account the challenges of our current and future markets.


This interview was carried out as part of the release of the latest book by Jean Pierre Bouchez, PhD, Creator of PlaNet S @ voir, Research Director (HDR) at the Larequoi Laboratory, University of Paris-Saclay: ”Collaborative innovation: the dynamic of a promising ecosystem ”. Learn more here

What is your background, your position at the University of Paris Saclay and PlaNet S @ see ?

I am, as they say, a “hybrid” worker in the sense that I combine research activities and practitioner activities (advice and conferences). This is explained because my career has taken place successively in three combined worlds (I am currently in the third): that of the private company as HRD, that of the council as a partner, and that of the academic as a research director at Paris-Saclay University.

I have also developed, in parallel to my research work, a small structure, PlaNet S @ voir, to carry out my activities as a speaker and support for companies. I am therefore convinced that the combination of theoretical and operational activities contributes to enriching the ability to decipher organizations in their different interactive dimensions : strategy, management, organization, issues, etc. And to share them in interaction with directors, managers and researchers, so that everyone can enrich themselves collaboratively.

This reflects the cumulative nature of knowledge, in the sense that it is likely to generate and engender, particularly through these interactive exchanges, the production of new knowledge and new ideas.

How to make companies want to open their R&D to the outside in a secure and efficient way ?

I allow myself to answer this relevant question more broadly by expanding it externally and internally to fully understand its challenges.

A few years ago, leaders and informed managers understood, particularly in the wake of the work of the American Henry Chesbrough, the need to open their R&D to the outside world. Chesbrough in fact popularized the termOpen Innovation, in a best seller published in 2003. He defines this notion as “the intentional use of internal and external flows, to accelerate internal innovation and expand markets for the external use of innovation”.

Thus, the innovation process is articulated, combined and fed by two coupled processes: theOutside in (capture of ideas internal to the company) and the Inside out (mainly by promoting its intellectual property by marketing its patents). So with theOutside in Chesbrough clearly showed the interest that a company can have in calling on external stakeholders (in particular customers, suppliers, etc.), to stimulate and develop innovation internally and to initiate the notion of an innovative ecosystem. In other words, the innovation processes cannot henceforth remain "locked up" within the only large laboratories, on the pretext that the innovations were not invented within this framework… "Not Invented Here", for NIH, according to the consecrated expression.

But this approach will, especially in recent times, go much further, in particular on the part of large enlightened groups, like Dassault Systèmes, very advanced on this subject, but many others as well, like some banking groups. Indeed, under the influence of the "start-up spirit", new forms of collaborative innovation have thus developed within certain large firms themselves, through several mechanisms: internal fablabs, corporate coworking spaces, internal accelerators and incubators, internal collaborative innovation platforms, entrepreneurial approaches, etc. By paraphrasing and extending Chesbrough's terms, we could then use the expression ofInside-in...

What are the 4 levels of interactive spaces that make up the notion of ecosystem ?

I indeed proposed to identify four levels of interactive spaces which are positioned and briefly described, in the form of the following table, thus underlining their respective ecosystem aggregation levels which fit together to promote this dynamic. This goes from the Meta level, over a large urban area, to the Micro level, within the framework of dedicated spaces within companies.

In the rest of the answer to the questions, we will not develop the Meta-ecosystem level, the prototype of which has naturally been constituted for a long time by Silicon Valley. But in this regard, it should be noted that the growth of negative externalities: increasing cost of real estate, overloading of transport networks and traffic jams, noise pollution, etc.

Meta-ecosystem Geographically concentrated spaces within the framework of economic agglomerations and clusters (start-ups, research centers, universities, large firms, etc.).
Macro-ecosystem Innovative coopetitive partnerships, revolving around a leading pivotal firm, whose heart is most often positioned within Meta-ecosystem spaces.
Meso-ecosystem Companies whose managers favor and promote a climate favorable to a culture of open innovation and risk-taking: internal entrepreneurial approaches, internal incubation practices, etc.
Micro-ecosystem Dedicated spaces for inspiring and transforming companies, relatively permissive, specifically dedicated to collaborative and even disruptive innovation. This is the typical case of the fablab family, but also of corporate coworking spaces.

To be complete on this question, it seems useful to me to also present, in the form of a synthetic table, the five combined and interactive components which seem to me to characterize an innovative ecosystem. These are: the general context, places, links, actors and projects. It is therefore for organizations to promote as much as possible, the consideration of these components for their articulation, so as to promote collaborative innovation practices. The following table therefore describes them in a compact manner.

General context Environments necessarily favorable to innovation around a technological, intellectual and business “atmosphere”, like industrial clusters.
Places Geographic spaces whose extent varies according to the different levels: Meta, Macro, Meso and Micro.
Connections Of different nature and possibly combined: geographical, intellectual, social, economic…, whether formal or informal.
Actors Involved in this ecosystem most often made up of organizations and knowledge workers.
Projects Promising, often disruptive in nature and resulting from interactive productions between the four previous components.

These two combined tables allow me, it seems, to fully understand what covers, in a renewed perspective, the dynamic of collaborative innovation within the framework of a promising ecosystem. This ecosystem can be presented as a form comparable to a business network within which different actors, organizations and stakeholders interact in a cooperative manner, but also in a competitive form, with a view to precisely bringing out innovations.

How the digital revolution and the current crisis are accelerators of collaborative innovation ?

The digital revolution is undoubtedly a contributing accelerator of collaborative innovation, in particular through the potential multiplication of exchanges between actors and organizations. Digital interactions therefore undoubtedly increase the possibility of bringing out new and promising ideas. But these necessary interactions are not entirely sufficient. It goes without saying that these digital exchanges (including to a certain extent videoconferencing-type devices) must necessarily be combined with exchanges in physical and social proximity. They bring, by their nature, a surplus of authenticity as well as an irreplaceable singular dimension, essential to collaborative proximity innovation.

The current crisis associated with the pandemic, has led, as we know, to the increase in the use of these videoconferencing devices which undeniably have advantages, although they never completely replace, as indicated, the interaction in physical proximity. They certainly contribute to deeply rethinking our way of working, of thinking and of innovating…. The almost complete teleworking set up by some firms, however, seems to me in certain respects very dangerous, in particular with regard to the loss of social ties, or even the feeling of belonging to “one's” company. It participates whether we like it or not in a form of physical and intellectual segregation between - to simplify widely - white collar workers (knowledge workers in short) and blue collar workers (physically enslaved to their workplaces). That said, we cannot imagine highly qualified personnel (airplane or TGV pilots), teleworking….

What advice would you give to a company to develop its ecosystem and make it virtuous? ?

Everything naturally depends on the size, strategy, challenges, etc., of the company. But it is good to remember that in a business universe (as indeed in other universes), the power and the appropriate use of personal and professional social networks constitute a social capital conducive to developing fruitful collaborations. This implies an ability to forge relationships conducive to promising interactions, in particular through contacts for collaboration with start-ups, researchers, clients (such as lead users), communities and innovation platforms. , etc., conducive to fitting into a partnership ecosystem.

The large enlightened firms, particularly in the extension of Chesbrough's work, have thus grasped the collaborative benefits that they could derive, in particular through their position as leader and orchestrator, within the framework of intelligent ecosystem interactions without set up as a dominator, or even a predator, as can happen ... Just as in a combined manner, smaller, equally enlightened firms have also seized the opportunities to integrate this type of ecosystem in partnership.



EXPERT ARTICLE - By Manuel Balency-Béarn, Consultant HR performance, at GAC Group

Every year, in February, employers with 20 or more employees must send AGEFIPH a declaration related to theobligation to employ disabled workers (DOETH).

If they do not fulfill their obligation to employ disabled workers, the latter must pay a contribution, the amount of which depends on the missing units.

From 2021, they are now collection agencies (URSSAF, CGSS, MSA) and no longer by AGEFIPH which cover this contribution.

How to declare DOETH?

Until this year, it was possible to declare DOETH in 2 ways:

  • First of all, in the form of a paper declaration to be sent by mail;
  • But also by remote transmission on the Teledoeth site.


Nevertheless, from 2021, sending DOETH via these two channels will no longer be possible. Indeed, like almost all social declarations, the DSN will integrate the DOETH.

Thus, the DSN for the month of February, sent before March 5 or 15, will receive the DOETH linked to employees employed during the previous calendar year.


Accordingly, and since January 2020, all employers, whether or not subject to the employment obligation, must declare the status of disabled worker in each monthly DSN. This in order to allow the collection agencies to determine, at the end of January of the following year, the number of beneficiaries of the obligation to employ disabled workers (BOETH) employed by the company under a full year.

Special attention must be paid to the quality of the data transmitted in DSN (individual, contract and activity blocks). Indeed, entry and / or parameterization errors in DSN will cause an incorrect count of the BOETH workforce and / or reductions according to age, which may distort the calculation of the final contribution.


On June 23 and June 30, 2020, the GIP-MDS, in charge of the contracting authority of the DSN, provided details on the DSN declarations of the OETH and of the AGEFIPH contribution of which the subject employers are if necessary liable.


Exceptional postponement of the DOETH subscription date

In March 2021, the DOETH for the year 2020 will be exceptionally postponed to the DSN of month of May 2021 to be sent by 5 or 15 June 2021, subject to the publication of the decree on jobs requiring special aptitude conditions (ECAP).


Data exchanges prior to the development of the DOETH (before January 31)


The collection agencies calculate and transmit the number of taxable persons retained on the basis of data from the 12 DSNs for the previous year.

It should be remembered that it is now the “social security” workforce that is used and no longer the “labor law” workforce.  The number of employees therefore no longer takes into account temporary workers..

Indeed, entry errors and / or DSN settings (contract and activity blocks) will cause an incorrect count of staff and may distort the calculation of the OETH.

“internal” BOETH workforce

Collection agencies will pass on the BOETH workforce that they have employed and declared in the past year to companies.

BOETH "external" workforce

Temporary employment companies (ETT) and employers' groups will calculate and then send to their user companies the number of BOETH staff that they will have made available to them during the employment period of year N - 1 .

ECAP deduction

The collection agencies calculate and make available to companies the number of employees carrying out ECAPs with regard to the elements declared in the monthly DSNs for year N-1. This calculation is thus carried out on the basis of the workforce corresponding to certain profession codes and socio-professional category (PCS-ESE). An additional code will have to be entered from 2021 for security guard jobs.

Particular attention must be paid to the supply of these headings in DSN. Indeed, if the headings are not supplied, the ECAP deduction cannot be taken into account by the collection agencies.

However, the decree on ECAP is still awaited and may modify the current list.

Deduction linked to the signing of supply, subcontracting or service contracts

These are adapted companies, establishments or work support services and disabled self-employed workers who send their client companies an annual certificate relating to year N-1.

Deductible expenses

The company declares directly, without waiting for any particular flow, the expenses concerned. For example under accessibility work, maintenance and retraining, etc.

Integration of this data in the DOETH (before the DSN closing in February)

The employer making his annual declaration must integrate all of this data into his DOETH. He will indeed pay particular attention to the data to be provided which does not come directly from the declarant:

The "External BOETH Number "

S21.G00.13.003 "specifying the type of provision in the section" External BOETH type - S21.G00.13.002 "code 01 - BOETH interim, code 02 - BOETH employees of a group of employers placed disposition.


They are to be declared under the heading “Contribution code - S21.G00.82.002”, code 060 for ECAP, 061 for the deduction linked to contracts and subcontracting, and various codes for other deductible expenses according to their nature ( 062 for accessibility works, etc.).

These deduction amounts to be declared in DSN are those before application of the capping rules specific to each deduction.

Calculation of the AGEFIPH contribution

The employer calculates the annual contribution on the basis of the data previously transmitted and declared in several stages through the block "Establishment contribution - S21.G00.82" under the headings "Value - S21.G00.82.001" and "Contribution code - S21.G00.82.002 ”with the following values to be used:

  • Code 065 - Gross OETH contribution before deductions
  • Code 066 - Net OETH contribution before capping
  • Code 067 - Net OETH contribution after capping
  • Code 068 - Actual OETH contribution due.

These values are zero if the employer has satisfied their OETH.

OETH completed by application of an approved agreement

The GIP-MDS has created a sheet explaining how to declare the annual OETH contribution in the event of an approved agreement (sheet 2353 of the DSN knowledge base created on June 30, 2020).

Information concerning approved agreements should be entered in the block “OETH supplement - S21.G00.13” under “S21.G00.13.001 - OETH approved agreement”, specifying the year concerned by the agreement in the section "S21.G00.13.004 - Matching year".

DOETH control 

It should be remembered that the collection agencies are responsible for collection and the control of DOETH. Thanks to the DSN, they will be able to operate automated remote controls.

It seems logical that eventually alerts will be triggered and business reports will be issued if any discrepancies exist between:

  • the contribution calculated by the employer and that calculated by the collection agency;
  • as well as the data entered by the employer and the various data flows (staff, ECAP, etc.) sent by URSSAFs or third-party organizations.



Summary table


Dates to remember








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