The employer subject to the obligation to participate in the construction effort (general case: any employer of an establishment with 50 or more employees) must devote at least a share of 0.45% of the remuneration paid year N-1 in the f...Log in to see the rest ...

The payment of the 2% contribution for participation in the construction effort applies :

• General / Agricultural case : to any employer of an establishment with 50 or more employees;
• Employer of intermittent employee / Employer of homeworker: at the establishme...Log in to see the rest ...

DGFIP

Business Tax Service

Employeur