Jeune entreprise innovante - innovative start ups

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I have read that jeune entreprise innovante (innovative new company - for the best of my understanding) have some tax benefits.
In particular: “the salaries paid to these companies’ research personnel are fully exempt from employer social security
contributions for four years and then on a diminishing basis for the following four years.”
Is this correct?

If this is the case, I am wondering:

  1. If the president of a SASU receives a salary and he is working on the research, does it apply to him as well ?
  2. What are the criteria to be considered “jeune entreprise innovante”? Where can I read about it to make sure I meet them?

Thank you in advance,

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