Removal of the contribution exemption for public-sector work integration workshops
The article would repeal, from 1 January 2027, the specific social contribution exemption enjoyed by ACI (work integration workshops and worksites) that are public-law employers for fixed-term integration contracts (1° of A of IV of Art. 20 of the LFSS 2014). These organisations would keep the per-job aid paid by the State.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Employer contributions of public ACIs would rise by about €15m per year. As the exemption is compensated by the State, the gain goes to the State budget (+€15m per year from 2027 to 2030).
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Committee examination
Amendements
Council of Ministers
Validation interne