Agricultural seasonal worker exemption (TO-DE) kept and recalibrated from 2019
The bill planned to abolish the employer contribution exemption for agricultural occasional workers (TO-DE) in favour of the enhanced general reductions. The law as adopted keeps it: the exemption covers employer contributions within the general reduction, is total up to 1.2 times the minimum wage and falls to zero at 1.6 times, for pay due from 1 January 2019 (previously total up to 1.25 and zero at 1.5 times the minimum wage). It is compensated by the State. Its repeal, scheduled for 1 January 2021, was postponed and then dropped (scheme made permanent by the 2025 Social Security Financing Act); this scale applied until 30 April 2024, when the full-exemption threshold was raised to 1.25 times the minimum wage.
Measure originators
No official estimate found for this measure.
Measure impact
Affects agricultural employers of seasonal workers (wine growing, fruit and vegetable farming): their employer contributions on these employees remain exempt, under a new scale (full up to 1.2 times and zero at 1.6 times the minimum wage). According to the impact assessment cited by the Senate, the abolition initially proposed would have cost, for example, €38 million to wine growing and €52 million to specialised crops.
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
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si Ă©chec CMP
Council of Ministers
Validation interne