La loi PACTE modifie le régime de l’effort construction LégiSocial

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Loi PACTE /

La loi PACTE modifie le régime de l’effort construction

Fiche pratique

Paie Taxes sur salaires

Des modifications sont apportées par la loi PACTE sur la contribution à l’effort construction.

Rédigé par

Pierre-Jean FABAS

Publié le 28 mai 2019

Mis à jour le 04 janvier 2023

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Effort construction : 20 salariés

Sont soumises à la contribution « effort construction », toutes les entreprises ayant un effectif de 20 salariés et plus (ou 50 salariés dans le secteur agricole).

Atteinte ou franchissement de seuil d’effectif : effort construction

Si la limite de 20 salariés (ou de 50 salariés agricoles) est franchie (sauf s'il s'agit d'une création d'entreprise), l'employeur bénéficie du dispositif de lissage sur 6 ans :

Dispense totale de paiement pendant 3 ans ;
Dispense partielle régressive sur les 3 années suivantes : 25 % de la participation due lors de la 4^ème année, puis de 50 % lors de la 5^ème année et de 75 % lors de la 6^ème année.

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