New rates as of January 1, 2025

Amendment of the Social Security ceiling

The Social Security ceiling was increased by 1.6% compared to 2024:

Reassessment of mobility payment rates

The mobility payment, a contribution due from employers who hire more than 10 employees whose purpose is to finance public transport, evolves.

Find all the changes made to the mobility payment rate on 1^er january 2025 here.

General reduction of contributions (ex-Fillon reduction)

The overall reduction in employer contributions is evolving. The calculation of the reduction coefficient takes into account the amount of the gross annual minimum wage.

As a reminder, the formula used to calculate this amount is: [Reduction rate/0.6] x [(1.6 x gross annual SMIC/gross annual remuneration) - 1].

However, the rate of reduction, which varies according to the size of the company, remains unchanged at present.

It shall be established that:

• 0.3194 where the company has between 1 and 49 employees;
• 0.3234 where the company has at least 50 employees.

Increase in the maximum exemption ceiling for restaurant vouchers

Previously set at €7.18, this ceiling now stands at €7.26 per title since 1^er January 2025.

Recovery of the advantage in kind

This rate changed by 1.8% in 2025 for both the general case and employees of hotels, cafés, restaurants and the like:

The values are different for employees of hotels, cafes, restaurants and similar:

Unchanged rates

Pending the enactment of a Social Security Financing Law for 2025, several contribution rates set in 2024 continue to apply.

Employer sickness contribution rate

Annual remuneration not exceeding 2,5 times the applicable minimum wage is eligible for a reduction in the employer's sickness insurance contribution rate. This reduced rate shall remain fixed at 7%.

Rate of contributions for accidents at work and occupational diseases

At 1^er January 2025, the flat-rate increases taken into account in the calculation of the net AT/MP contribution rate are not amended. These rates are as follows:

• Accidents on the way: 0.17% ;
• Salaries for specific expenses: 0.16% ;
• Wages for strenuousness: 0.03%.

When the Social Security Financing Act for 2025 is enacted, the new AT/MP contribution rates will only apply from 1^er the day of the calendar quarter following their publication in the Official Journal.

Family allowance contribution rate

This employer contribution is adjusted according to salary. Its rate remains unchanged at present.

It therefore remains fixed:

• to 3.45% for salaries not exceeding 3,5 Smic paid by companies benefiting from the general contribution reduction;
• to 5.25% for salaries exceeding 3,5 Smic.

Employer's share for the unlimited contribution referred to as ‘old age’

For the unlimited old-age contribution, the employer's share remains for the time being fixed at 2.02%. This applies to the gross salary as a whole.

Rate of contribution of the wage guarantee scheme (GSA)

At 1^er january 2025, the wage guarantee insurance premium rate remains fixed at 0,25 %.