The Decree of 26 March 1987 provides for a 20 % reduction in the rates of social security contributions "due by news agencies or companies in respect of the employment of professional journalists and similar persons mentioned in Article L. 311-3-16° of the Social Security Code", that is to say journalists within the meaning of Article L. 761-2 of the Labour Code.
In accordance with Article 9 of the Decree of 20 December 2002, the professions provided for in Article 5 of Annex IV to the General Tax Code, including professional journalists, may benefit from a specific flat-rate deduction for professional expenses. This deduction is, within the limit of €7,600 per calendar year per employee per year, calculated at a rate of 30%. The deduction is applicable by the employer only if there is no express opposition from the employee representatives.
To learn more:
Order of 26 March 1987 fixing the abatement applicable to the rate of social security contributions due for the employment of certain categories of journalists.
Interdepartmental Order of 20 December 2002 on business expenses deductible for the calculation of social security contributions