Tax increaseIn effectSocial security and healthcareNational
Lower ceiling for apprentice contribution exemption
Reduction of the ceiling for exempting apprentices from employee social contributions from 79% of the SMIC (minimum wage) to 50% of the SMIC, i.e. €900.90/month.
Measure originators
InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurDR
Thibault Bazin
Droite Républicaine
Impact on public finances
Brings in 300 m €/yr2025 estimate · State
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
1 March 2025
Measure impact
The exemption from employee contributions for apprentices now applies only below 50% of the SMIC (versus 79% previously). Apprentices' net pay falls by €101 to €187/month depending on age.
Official references
Law number: Décret n° 2025-290 du 28 mars 2025
Sources
28 March 2025
Légifrance - Décret n° 2025-290Official
28 March 2025
Procedure timeline
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