Source: https://dares.travail-emploi.gouv.fr/sites/default/files/e4d125ed16b032a4885580f107f38a9f/Dares_Exon%C3%A9ration%20de%20charges%20sociales%20pour%20l%27embauche%20d%27un%20premier%20salari%C3%A9.pdf