Specific flat-rate deduction and payroll consequences
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The specific flat-rate deduction or allowance for professional expenses is a benefit that only applies to certain professions. These professions include artists, models, construction workers, and certain drivers or machine operators.
When it exists, the specific flat-rate deduction or DFS allows for a reduction in the base for employee and employer social security contributions. In exchange, professional expenses covered by the employer, if any, are included in the gross salary before the allowance is calculated.
The payslip shows the gross salary before the allowance, the allowance itself, and the reduced gross salary. The latter can never be lower than the gross minimum wage.
As for the general reduction in employer contributions, or the Fillon reduction, its amount is limited to 130% of the amount that would have been obtained without this reduction.
Finally, the annual amount of the reduction is limited to €7,600 per year per employee.