From 2013 to 2018, the tax credit for competitiveness and employment (CICE) was granted to all companies employing staff. In 2018, the CICE represented a tax saving equivalent to 6.1% of salaries not exceeding 2.5 times the minimum wage. As of 1 January 2019, the government transformed the CICE into a reduction in employer social security contributions in equivalent proportions (minus 6 points).
In accordance with government recommendations, the CNR cost indices did not include the CICE when it was introduced. However, by definition, the CNR cost indices with a social component take into account reductions in employer contributions.
The retrospective incorporation of the effects of the CICE as a reduction in charges in the CNR indices with a social component is therefore carried out over the period 2013–2018, so as to make them comparable with the post-2019 period.
As a result, users do not need to change the way they calculate indexation; they simply need to remember to collect and use the final value and any revised initial value of the index.