Tax increaseIn effectSocial security and healthcareNational
Apprentice contribution exemption limited to 50% of the SMIC
Limitation of the exemption from employee social contributions for apprentices to the portion of pay not exceeding 50% of the SMIC (minimum wage), from 1 January 2026. Contributions apply to the portion above this threshold (partial exemption retained).
Measure originators
General rapporteurEPR
Stéphanie Rist
Ensemble pour la RĂ©publique
InitiatorGVT
Amélie de Montchalin
Gouvernement
Impact on public finances
No official estimate found for this measure.
Effective date
1 January 2026
Measure impact
Apprentices will be subject to standard employee contributions. Estimated revenue of €320m in 2026. Apprentices' net pay falls by €101 to €187/month.
Official references
Law number: Loi n° 2025-1403 du 30 décembre 2025 (LFSS 2026)
Sources
16 December 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Entrée en application de la suppression de l'exonération de cotisations pour les apprentis
Completed
30 December 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Actors
Président de la République, Gouvernement
Loi n° 2025-1403 promulguée - LFSS 2026 - Suppression de l'exonération de cotisations pour les apprentis