Agricultural seasonal worker employer contribution exemption (TO-DE) made permanent
Article 8 of the 2025 Social Security Financing Act cancels the repeal, scheduled for 1 January 2026, of the employer contribution exemption for hiring seasonal workers and jobseekers in agriculture (Article L. 741-16 of the Rural Code), which becomes permanent. Decree 2025-537 of 12 June 2025 raises the pay ceiling for the maximum exemption from 1.2 to 1.25 times the minimum wage, for employment periods since 1 May 2024.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Farm employers of seasonal workers keep the exemption beyond 2025, with the maximum exemption up to 1.25 times the minimum wage instead of 1.2. According to annex 9 of the 2025 bill, about 73,000 businesses use it in a full year; the cost is compensated by the State to social security.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Publication in Official Journal
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
Debate and vote
National Assembly has the final say
Si Ă©chec CMP
Entry into force
Immédiate ou à la date prévue