If your company has over 5,000 employees and you temporarily provide staff to support a young company or SME, you may qualify for a tax deduction. This deduction covers salaries, social contributions, and reimbursed professional expenses for the provided employee, making it a valuable option for larger firms looking to assist smaller businesses. The provision can last up to two years, but cannot occur within the same corporate group.

Objectives

This scheme allows larger companies to support smaller enterprises by providing temporary staff, which can help foster growth and development in young companies and SMEs. The deduction applies to the costs associated with the provided employee, including their salary and related expenses, thereby encouraging collaboration between businesses of different sizes.

Beneficiaries

The deduction is available to large companies with at least 5,000 employees that provide staff to:

• Young companies (less than 8 years old)
• SMEs (maximum 250 employees)

Excluded: Provisions cannot occur within the same corporate group.

Eligible operations

The deduction covers:

• Salaries of the provided employee
• Corresponding social contributions
• Professional expenses reimbursed to the employee

Note: The deduction applies even if the lending company only partially invoices these costs to the benefiting company. However, compliance with the de minimis rule is required for the portion exceeding the invoiced amount.

Eligibility conditions

Key conditions include:

• The lending company must have at least 5,000 employees.
• The provision of staff can last a maximum of 2 years.
• The benefiting company must be either a young company or an SME.
• Provisions cannot occur within the same corporate group.

Grant amount

The deduction encompasses all relevant costs associated with the provided employee, including salaries and social contributions. Ensure compliance with the de minimis rule for any amounts exceeding what is invoiced to the benefiting company.