Under what conditions are expenses related to short-time work deductible for the employer?

TLDR: You can deduct certain contributions related to short-time work from taxable profit if you are subject to income tax or corporate tax.

Conditions for deduction

You can deduct from taxable profit:

• employer contributions intended to finance the insurance allowance provided for in Article L. 5422-1 of the Labour Code;
• the complementary allowance provided for in Article L. 3232-6 of the same code.

Employers concerned

This deduction applies for the calculation of income tax or corporate tax owed by the employers concerned.