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Contributions and social contributions
Social Security Financing Act 2025: What's Changing
Publié le 04 mars 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The Social Security Financing Act for 2025 (LFSS 2025) has just been published. Entrepreneur.Service-Public.fr gives you details of the main measures concerning companies.
Changes to apprentice wage contributions
The Finance Law for Social Security amends the wage exemptions for apprentices on their remuneration.
Now, the excess part 50% of the Smic (currently €900) is subject to payroll contributions, the Generalized Social Contribution (CSG) and the Social Debt Repayment Contribution (CRDS). Previously, only the portion exceeding 79% of the Smic was subject to payroll contributions and the CSG/CRDS exemption was total.
This provision shall apply to contracts concluded from 1er march 2025.
Developments in the general reductions in employers' contributions
Reduction in the rate of the employer's contribution to sickness insurance and reduction in the rate of the employer's contribution to family allowances
The Social Security Financing Act for 2025 amends the eligibility ceilings for these reduction schemes.
Thus, for periods of employment that began on or after 1er january 2025, the eligibility ceilings and reduction rates for these schemes are as follows:
Reduction in the rate of employers' sickness insurance contributions | Reduction in the rate of the employer's contribution to family allowances | |
|---|---|---|
Eligibility ceiling | 2.25 Smic (instead of 2.5 Smic) | 3.3 Smic (instead of 3.5 Smic) |
Reduction rate | 7% | 3.45% |
Currently, the value of the minimum wage is that applicable on December 31, 2023, however the application orders of the FSSA 2025 should change this.
General reduction in employers' contributions (ex-Fillon reduction)
The LFSS 2025 incorporates the value-sharing premium in the reduction base and in the formula for calculating the reduction coefficient.
The application Orders in the FSSA 2025 will set out the applicable reduction levels for 2025. As a reminder, the formula used to calculate the reduction coefficient amount is as follows: [Reduction rate/0.6] x [(1.6 x gross annual SMIC/gross annual remuneration) - 1].
Please note
The FSSA 2025 provides for 2026:
- the abolition of the reduction in the rates of employers' sickness insurance contributions and of employers' contributions to family allowances;
- the reconfiguration of the general reduction in employers' contributions.
Young innovative companies: review of R&D expenditure threshold
JEI, new companies investing in research and development (R&D), are also affected by the 2025 LFSS.
In order to be considered a JEI, the company must now carry out R&D expenditure representing at least 20% of charges (previously 15%).
The 20% figure also applies to young growth companies (JECs). Thus, in order to obtain JEC status, it is necessary to make R&D expenditure representing between 5 and 20% of charges.
For more information on JEIs and JECs, please see the corresponding card.
Sustainability of the scheme to support the hiring of seasonal agricultural workers
In order to facilitate the hiring of labor, the Social Security Financing Act makes permanent the scheme to assist the hiring of seasonal agricultural workers, also known as TO-DE device (casual workers - jobseekers).
This arrangement, which was originally scheduled to end on December 31, 2025, allows the employer to be exempt from employer contributions on these hires.
The LFSS extends the benefit of this scheme to cooperatives:
- the use of agricultural equipment;
- fruit and vegetable packaging.
Please note
Since 1er may 2024, the employer contribution exemption is total where the employee's monthly remuneration is less than 1.25 Smic (€2,252.25 in 2025). She is shrinking then gradually up to 1.6 Smic (€2,882.88 in 2025).