Module 19 min900 wordsFree — no account
A coefficient to four decimals, and 6 462.72 € less
Dated official sources, and the contents this module links to · 1 section
Official sources
- entreprendre.service-public.gouv.fr — sheet F24542 "Réduction générale dégressive unique (RGDU) de cotisations patronales": coefficient = T min + T delta × [(1/2) × (3 × minimum wage computed for a year / annual gross pay − 1)] to the power P; the hourly minimum wage used is 12.02 € and the minimum wage computed for a year equals 1 820 times that amount; T min equals 0.0200 for both headcount categories; T delta equals 0.3781 for employers with fewer than fifty employees liable to the housing aid fund contribution at 0.10 % and 0.3821 for those with fifty employees or more, liable at 0.50 %; the exponent P equals 1.75; the exit point is set at three times the minimum wage, that is 65 629.20 € a year; the coefficient is rounded to four decimals, to the nearest ten-thousandth; page verified 15 June 2026 — verified on September 9, 2026
- entreprendre.service-public.gouv.fr — "RGDU : quel est le montant du Smic brut retenu pour 2026 ?" (published 18 June 2026): since 1 January 2026 the single degressive general reduction has reformed the general reduction of employer contributions, under the 2025 social security financing act; decree n° 2026-509 of 12 June 2026, taken for the application of article L241-13 of the social security code, freezes the minimum wage used in the computation at its 1 January 2026 level, that is 12.02 € gross an hour and 1 823.03 € gross a month. The page also states an annual gross minimum wage of 21 876.64 €, whereas the product 1 820 × 12.02 gives 21 876.40 € — the value consistent with the 65 629.20 € exit point published on sheet F24542, and the one used here for that reason; the 24-cent gap is flagged rather than hidden — verified on September 9, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Hourly gross minimum wage used — 12.02 €
entreprendre.service-public.gouv.fr · 2026 rules - T min — 0.0200
entreprendre.service-public.gouv.fr · 2026 rules - T delta, fewer than 50 employees — 0.3781
entreprendre.service-public.gouv.fr · 2026 rules - T delta, 50 employees and above — 0.3821
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- General reduction calculator
Apply the coefficient formula to a given level of pay and headcount.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.