Exonération LODEOM en 2024 : tableau concordance secteurs activité LégiSocial

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Exonération LODEOM en 2024 : tableau concordance secteurs activité

Fiche pratique

Paie SMIC

La présente fiche pratique vous propose les tableaux de concordance des secteurs d’activité éligibles au dispositif « Lodeom » avec la nomenclature d’activités française.

Rédigé par

Pierre-Jean FABAS

Publié le 08 janvier 2024

Mis à jour le 30 janvier 2024

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Dispositif dit de compétitivité

Secteurs activités	Codes NAF
Transport maritime sur des lignes régulières	NAF 50.1 « Transports maritimes et côtiers de passagers » NAF 50.2 « Transports maritimes et côtiers de fret » NAF 50.3 « Transports fluviaux de passagers » NAF 50.4 « Transports fluviaux de fret » emLe dispositif est applicable aux employeurs assurant la desserte maritime ou fluviale de plusieurs points de la Guadeloupe, de la Guyane, de la Martinique, de la Réunion, de Saint-Barthélemy ou de Saint-Martin, ou la liaison entre les ports de ces départements ou collectivités ou la liaison entre les ports de la Réunion et de Mayotte.em
Transport aérien sur des lignes régulières	NAF 51.1 « Transports aériens de passagers » NAF 51.21 « Transports aériens de fret » emLe dispositif est applicable aux employeurs assurant la liaison entre la métropole et la Guadeloupe, la Guyane, la Martinique, la Réunion, Saint-Barthélemy et Saint-Martin, ou la liaison entre ces départements ou collectivités et entre la Réunion et Mayotte, ou la desserte intérieure de ces départements ou collectivités.em emSeules sont prises en compte les rémunérations dues aux salariés concourant exclusivement à ces dessertes et affectés à des établissements situés dans l’un de ces départements ou collectivités. Le critère d’exclusivité est défini au sens strict : il s’entend des personnels des équipages entièrement dédiés à ces dessertes dans les compagnies aériennes locales et qui exercent exclusivement leur activité pour les dessertes éligibles.em
Bâtiment et travaux publics	NAF 41.2 « Construction de bâtiments résidentiels et non résidentiels » NAF 42.1 « Construction de routes et de voies ferrées » NAF 42.2 « Construction de réseaux et de lignes » NAF 42.9 « Construction d’autres ouvrage de génie civil » NAF 43.1 « Démolition et préparation de sites » NAF 43.2 « Travaux d’installation électrique, plomberie et autres travaux d’installation », à l’exception du code 43.29A pour les seuls travaux d’isolation thermique qui relèvent du secteur environnement, et du code 43.22B pour l’installation d’équipements thermiques et de climatisation lorsque ces équipements respectent des normes d’éco-conditionnalité fixées par arrêtés, qui relève du secteur des énergies renouvelables NAF 43.3 « Travaux de finition » NAF 43.9 « Autres travaux de construction spécialisés »

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