Background information

Several schemes provide financial incentives for employers of volunteer firefighters to encourage them to make their services available to the Departmental fire and rescue service (SDIS). For example, article 45 of the law of 25 November 2021 and article 5 of the decree of 4 August 2022 provide that the provision of volunteer firefighters by companies for the benefit of the fire service entitles them to a tax reduction for sponsorship, governed by article 238 bis of the General Tax Code. A government report submitted to Parliament in January 2023 acknowledges that the lack of data on the tax treatment of sponsorship makes it impossible to accurately assess the effectiveness of the scheme. The Fédération nationale des sapeurs-pompiers de France (FNSPF) deplores the fact that the above-mentioned measures provide little incentive, citing the difficulties encountered in mobilising volunteer firefighters during the summer of 2022 and the decline in their numbers over the last two decades. According to the FNSPF, the tax reduction for sponsorship remains unknown, complex and fragmented, effectively excluding public employers. This observation has led the Senate to introduce a new incentive for employers to encourage the recruitment of employees who may be called upon to leave their jobs to fight fires.

Content of measure

Companies concerned

Article 52 of law no. 2023-580 of 10 July 2023 aimed at stepping up prevention and the fight against the intensification and extension of fire risk introduced a temporary scheme to reduce employers' contributions between 1 January 2024 and 31 December 2026, which benefits companies that meet the following conditions:

• They must employ volunteer fire-fighters who have carried out one of the operational missions during the year concerning emergency rescue and evacuation of victims of accidents, disasters or catastrophes, as well as the protection of people, property and the environment in the event of danger;
• They must be subject to compulsory unemployment insurance. In order to avoid any windfall effects, this scheme only applies to employees:
• Tecruited between 1 January 2024 and 31 December 2026 and who are already employed as volunteer firefighters at the time of their recruitment;
• Who are already part of the employer's workforce and who become volunteer firefighters for the first time between 1 January 2024 and 31 December 2026.

Calculation of the reduction in employers' contributions

The amount of the reduction is calculated each calendar year for each volunteer firefighter employee who has carried out one of the above-mentioned operational missions during the year, and for each of his or her employment contracts with an employer who is subject to the unemployment insurance obligation. The reduction applies to the following employers' contributions:

• Contributions due in respect of social insurance and family allowances ;
• Contributions due in respect of accidents at work and occupational illnesses at the rate set by decree;
• The contribution to the national housing assistance fund (Fnal);
• Contributions payable by the employer in respect of statutory supplementary pension schemes (Agirc-Arcco);
• Solidarity contributions for autonomy and the additional solidarity contribution for autonomy;
• Contributions payable by the employer in respect of unemployment insurance.

The reduction is limited to €2,000 per year, per volunteer fire-fighter employee. Where several volunteer firefighters are employed by the same employer, the total amount of the reduction may not exceed €10,000 per year.

Use of measure

The measure applies to the employer of about 197,800 volunteer firefighters which represent 78% of the firefighters of the Departmental fire and rescue service.

Target groups

Workers	Businesses	Citizens
Other groups of workers	Applies to all businesses	Does not apply to citizens

Actors and funding

Actors	Funding
National government	National funds

Social partners

Social partners' role in designing the measure and form of involvement:

	Trade unions	Employers' organisations
Role	Consulted	Consulted
Form	Any other form of consultation, institutionalised (as stable working groups or committees) or informal	Any other form of consultation, institutionalised (as stable working groups or committees) or informal

Social partners' role in the implementation, monitoring and assessment phase:

• No involvement
• Main level of involvement: Sectoral or branch level

Involvement

The organisation representing the Departmental fire and rescue service (SDIS) and the organisation representing firefighters (FNSP) were invited to various hearing during the legislative process.

Views and reactions

Not available.

Sources

• 11 July 2023: Loi n° 2023-580 du 10 juillet 2023 visant à renforcer la prévention et la lutte contre l'intensification et l'extension du risque incendie (www.legifrance.gouv.fr)
• 29 April 2024: Décret n° 2024-405 du 29 avril 2024 pris pour l'application des articles 23 et 26 de la loi n° 2023-580 du 10 juillet 2023 visant à renforcer la prévention et la lutte contre l'intensification et l'extension du risque incendie (www.legifrance.gouv.fr)