Apprenticeship: Introduction of a contribution rate for new contracts

Subject to CSG and CRDS contributions

Until February 28, 2025, apprentices' remuneration was exempt from CSG and CRDS. The main aim of this preferential system was to encourage apprentices to sign contracts.

The Social Security Financing Act 2025 introduces a new feature. For apprenticeship contracts signed on or after March 1st, 2025, apprentice salaries will be subject to CSG and CRDS on amounts paid in excess of 50% of the minimum wage.

Exemption from employee pension contributions and supplementary pension contributions is capped at the same amount. For the record, apprentices' remuneration was exempt from these employee social security contributions, up to a ceiling set at 79% of the “SMIC” (minimum wage). The new law lowers this ceiling to 50% of the SMIC. For other employee contributions (supplementary health, health and death pension, etc.), the social security system remains unchanged: there is no exemption.

In other words, the new law tightens the conditions under which apprentices are remunerated, which will automatically lower their net pay.

What about payroll tax?

Impact on payroll tax

As far as payroll tax is concerned, in principle the tax base is aligned with that of the CSG.

A new exception has therefore been created: remuneration paid to apprentices by companies employing a maximum of 10 employees will benefit from a complete exemption from payroll tax. On the other hand, for companies with more than 10 employees, there is an exemption on the portion of remuneration less than or equal to 50% of the SMIC. 

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Our teams can advise you on how to manage these new measures. Do not hesitate to come back to us if you wish to be accompanied.