This page has been automatically translated. Please refer to the page in French if needed.
Contributions and social contributions
Employer contributions: what changes?
Publié le 10 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)
A number of employer contribution rates have been amended following the decree of April 4, 2025. Many of these changes will take effect on the 1er May 2025. Entrepreneur.Service-Public.fr gives you the details of these developments.
General reduction in employers' contributions: change in the rate of reduction on 1 May
The general reduction in employers' contributions evolves on 1er May 2025. The new rate of reduction (also referred to as the ‘T-value’) is set at:
- 0.3193 (instead of 0.3194) for companies with less than 50 employees;
- 0.3233 (instead of 0.3234) for companies with 50 or more employees.
The formula used to calculate the amount of the reduction coefficient is as follows: [Reduction rate/0.6] x [(1.6 x Gross annual minimum/gross annual remuneration) - 1].
Reminder
The budget law for 2025 included the value-sharing premium in the reduction base and in the formula for calculating the reduction coefficient.
Change in the rate of social contributions for accidents at work and occupational diseases (AT/MP)
At 1er May 2025, AT/PM contribution rates will evolve without retroactive effect. It will be possible for the employer to consult its 2025 rate via the AT/MP account.
The rates set for 2024 will remain applicable until April 30, 2025.
Please note
The pooled share of the AT/MP rate, taken into account in the calculation of the ‘T-value’, increases from 0,46 % to 0.50%. This is the minimum rate paid.
Change in the rate of the employer’s contribution to unemployment insurance
The unemployment insurance bonus-malus scheme will also be modified. Indeed, the new unemployment insurance convention states thatto 1er may 2025, the reduced or increased rate of contribution to be borne by employers will be reduced by 0,05 percentage points.
Thus, the rate of employer's contribution to unemployment insurance will be 4.00% (compared to 4.05% at present). It cannot therefore be less than 2.95%, or greater than 5.00%.
For more information on this device, see the article "Unemployment insurance bonus-malus: extension of the scheme".
Overtime: introduction of the amount of the flat-rate deduction of employers' contributions
The Decree of 4 April 2025 introduces into the Social Security Code the amount of the flat-rate deduction of employers' contributions for overtime. This amount shall be fixed at €0.50 per overtime.
Only companies with between 50 and 249 employees can benefit from this reduction.
Modification of the minimum wage for rate reductions on sickness contributions and family allowances
As a reminder, the Social Security Financing Act for 2025 amended the eligibility ceilings for these reduction schemes.
For periods of employment that started 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% |
Since April 7, 2025, the date of the application Order of the FSSA 2025, the value of the Smic applicable on 1 January 2025 is retained.