Hiring a young doctor thanks to the CIR

In this article, we explore the Jeune Docteur scheme, a French initiative designed to facilitate the integration of PhD graduates into the private sector.

Young doctor scheme

The young doctor scheme is designed to encourage the integration of PhD graduates into the private sector. This specific CIR mechanism offers a substantial tax advantage to companies recruiting a doctor for the first time on a permanent contract.

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According to the ANRT study "Crédit d'Impôt Recherche : compétitivité et attractivité", 33% of R&D positions in French companies benefiting from the CIR are held by PhDs, compared with 12% in those not benefiting.‍

A dedicated hiring scheme

The scheme encourages companies to hire young PhDs on a long-term basis, not only because of the tax benefits they enjoy, but also because of the new, mature, experienced human resources they will be able to call upon to structure a research approach within the company.

Criteria for young doctor status

A young doctor is a doctor who has not yet signed a permanent contract in France or abroad.

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_{To avoid any confusion, we remind you that the qualification of young doctor does not refer to age or experience. In fact, after graduation, many PhDs work as post-docs or on fixed-term contracts for several years before signing their first permanent contract.}

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Please note that a contract equivalent to a permanent contract within a public structure, such as a civil servant position in a laboratory or university, does not entitle the doctor to this status.

What are the advantages for your research tax credit?

A young doctor can strengthen your innovation and accelerate your development. They have proven professional experience in R&D and broad skills (project management, scientific methodology, communication, etc.).

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Hiring a young doctor is a significant advantage for companies claiming the CIR, and a good indicator of R&D performance, particularly in the eyes of the tax authorities.

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Finally, by including the salary and operating costs in personnel expenses, the salary of a young doctor can be fully financed for 2 years by the research tax credit.

Calculating your financial aid

Let's take the example of a young doctor who is assigned 90% of his time to research in an R&D team:

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1. The young doctor's gross salary has been set at €50,000.

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2. Thanks to this bonus, personnel costs eligible for the CIR are doubled: 2 * 50,000 * 90% = €90,000

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3. Then add operating costs (100% instead of 43% for the research staff of a company "excluding Young Doctor") := 90,000 * 2 = €180,000

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4. Total CIR-eligible expenditure of €180,000

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5. The CIR corresponding to 30% * 180,000 = €54,000, which is higher than the cost of the young doctor to the company.

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Note that a profile of this type is generally assigned almost 100% to R&D, so the gains can be higher.

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As we have been able to calculate, the Young Doctor scheme not only enables us to finance the entire cost of hiring a young doctor, but also to obtain additional funding for the expenses incurred.

What are the conditions?

To be eligible for the Young Doctor scheme, several conditions must be met:

• As stated above, the first recruitment of the young doctor must correspond to the first employment contract of indefinite duration concluded after obtaining the research doctorate
• The company's salaried research staff must not be less than the previous year's number
• The position offered to the young doctor must be in line with his/her level of study

Recruitment: our partner RD2 Conseil

RD2 Conseil is a recruitment firm specialized in the search for scientific profiles for the R&D needs of innovative SMEs and private companies wishing to acquire specialized skills and real human resources in the field of innovation. As a partner of Dynergie for several years, we regularly call upon RD2 Conseil to help our clients find the young doctors who meet their needs.

_{Interview with Laurent Masscheleyn, founder and CEO of RD2 Conseil}

_{"Our customers are innovative companies, mainly start-ups and SMEs, in a wide variety of fields: IT, mechanics, chemistry, electronics..."}  

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In this context, our target candidates are particularly oriented towards high level scientific profiles, in particular PhDs and young PhDs (Bac+8).

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Thanks to the experience acquired over the last few years in recruiting these profiles, I believe that recruiting a young doctor has 4 main advantages for an innovative company:

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1. High-level scientific and technical skills. The doctor has completed 5 years of higher education (Engineering or Master's degree), supplemented by 3 or more years of professional research experience on complex issues.

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2. The young doctor's transversal/personal skills, commonly referred to as "soft skills". This is really a young professional with a panoply of skills that are particularly interesting for a company (communication, project management, scientific watch) and the ability to evolve and take on responsibilities quickly (due to a capacity for learning, maturity, a passion for Innovation...).

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3. The exceptional financial incentive provided by the Research Tax Credit, which enables us to fully finance, or even over-finance, the salaries of these candidates for 2 years!

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The scientific credibility that the presence of a PhD within an R&D team brings, especially to the administration in case of a control on the CIR, as well as to international partners for whom the PhD is a guarantee of confidence in terms of Innovation and Research.

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The main satisfaction, as a recruiter, often comes from the feedback of some clients who originally planned to recruit a candidate for a "classic" Engineer / Doctor position within an already constituted R&D team and who decide to make the young doctors recruited evolve very quickly to positions of responsibility, realizing their technical and human qualities.

Example

We could cite the example of a young company, an Environmental Research Office, which did not declare any CIR due to the lack of sufficiently qualified personnel to be eligible to carry out R&D activities.

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After the filing of a rescript by Dynergie to validate the eligibility of the planned projects, RD2 Conseil took over to identify the appropriate young doctoral candidate, who was recruited and took charge of the research projects, in direct partnership with the manager.

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Generally speaking, RD2 Conseil's clients express their satisfaction with the ability of the young doctors they recruit to take on the projects assigned to them and to be able to identify concrete solutions very quickly: the young doctor has all the skills needed to be a "finder" and not just a "researcher"!

Dynergie helps you obtain your CIR

Dynergie, registered as a CIR-CII player with the Médiateur des Entreprises, is your privileged partner to guide you through the CIR process. We have in-depth expertise and knowledge of the specific features of the Young Doctor scheme. Our aim is to help you maximize your Research Tax Credit by optimizing the integration of young doctors into your team.