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Contributions and social contributions
Apprenticeships: modification of the exemption limit for employee contributions
Publié le 15 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The decree amending the exemption limit for wage contributions due on apprentices’ remuneration has just been published. It shall apply to apprenticeship contracts concluded since 1er March 2025.
The Social Security Financing Act for 2025 introduced changes to the wage exemptions for apprentices on their remuneration.
Now, the excess part 50% of the Smic (currently €900.90) is subject to payroll contributions, the Generalized Social Contribution (CSG) and the Social Debt Repayment Contribution (CRDS).
This new provision applies to apprenticeship contracts concluded from 1er march 2025.
For contracts concluded before that date, the part exceeding 79 % of the Smic is subject to wage contributions and the CSG/CRDS exemption is total.
Summary table
Apprenticeship contracts concluded until February 28, 2025 | Apprenticeship contracts concluded from 1er march 2025 | |
Payroll tax liability | Applies on the share of apprentices' remuneration above 79% of the Smic | Applies to the share of apprentices' remuneration above 50% of the Smic |
Subject to CSG and CRDS | Total exemption | Taxation of the share of apprentices' remuneration above 50% of the Smic |