Defence Restructuring Areas (DRAs)

In order to support employment in the territories affected by the reorganisation of military units, Defence Restructuring Areas (DRAs) have been established. Companies established or set up to carry on a new activity within the scope of an ZRD (or land ownership) may benefit from an exemption from employers’ contributions to social insurance and family allowances. This exemption shall apply for five years from the date of establishment or creation of the new activity. It is 100 % in the first three years and then degressive. The exemption is total for a lower remuneration of 1,4 Smic and degressive for remuneration ranging from 1.4 to 2.4 Smic. (Source: urssaf.fr) You can consult the list of municipalities classified in ZRD on 29 December 2016 on the [website of the Observatory of Territories](https://www.observatoire-des-territoires.gouv.fr/kiosque/zonage-les-zones-de-restructuration-de-la-defense-zrd) or see directly if your municipality is eligible for the scheme on [our zoning consultation tool](https://www.observatoire-des-territoires.gouv.fr/zonage-de-politiques-publiques) by entering the name of your municipality.