Creation of long-term partial activity 'rebound' (APLD-R)
Article 193 of the 2025 Finance Act creates a long-term partial activity 'rebound' scheme for companies facing a lasting drop in activity that does not threaten their survival, subject to a collective agreement or approved document with job retention and training commitments. Decree 2025-338 of 14 April 2025 sets the details.
Measure originators
No official estimate found for this measure.
Measure impact
The employer receives an hourly allowance of 60% of gross hourly pay (capped at 4.5 times the minimum wage); the employee receives 70% of gross pay, raised to 100% of net pay during training. Open to agreements submitted from 1 March 2025 until a date set by decree, no later than 28 February 2026.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Publication in Official Journal
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Council of Ministers
Validation interne