Are eligible to the Research Tax Credit the staff expenses directly and exclusively assigned to research operations. According to the law, remuneration and related expenses as well as social security contributions should be included as eligible staff costs if they correspond to ” mandatory social contributions “.
With this decision, the Administrative Supreme Court defines for the first time what is meant by mandatory social contributions as regards Research Tax Credit :
” Mandatory social security contributions, within the meaning of [CGI art 244 quater B and annex III, 49 septies I to the GTC], shall mean contributions paid by the employer to mandatory social security schemes as well as payments intended to finance additional collective guarantees established by law or regulation or guarantees established by collective agreements or conventions as well as by draft agreements or unilateral decisions mentioned in Article L. 911-1 of the Social Security Code“.
