This study seeks to identify the reasons for non-take-up by employers. It uses a mixed methods research: we have first explored the issue through in-depth interviews with key stakeholders, then carried out a quantitative survey among employers and finally sought to enhance the survey results through interviews and focus groups. The interpretation of this phased approach has provided elements for making recommendations to reduce non-take-up.
The ‘first recruitments’ measure aims at supporting job creation in new and small firms through a reduction in employers' social security contributions. However, part of the eligible employers does not claim this reduction. Using administrative data from the National Social Security Office, we seek to quantify this phenomenon, which may bias the intended effect of the measure, and to identify profiles of non-take-up.