Skip to content

Context

Introduced in 2013, the CICE (Tax Credit for Competitiveness and Employment) which aims to boost employment and business competitiveness by reducing labour costs for employees earning less than 2.5 times the minimum wage, was converted into a reduction in employer’s social security contributions in 2019.

Presentation

The IPP assessed, for the years 2019 and 2020, the effects of this reform on both companies’ pay policies and their employment levels and performance.

Research Team

This project is led by the pole Tax system.

Partners

Haut-commissariat à la Stratégie et au Plan
Last modified: July 20, 2026