{"id":9246,"date":"2025-03-12T12:07:39","date_gmt":"2025-03-12T11:07:39","guid":{"rendered":"https:\/\/www.groupe-aplitec.com\/?p=9246"},"modified":"2025-03-12T12:11:28","modified_gmt":"2025-03-12T11:11:28","slug":"news-2025","status":"publish","type":"post","link":"https:\/\/www.groupe-aplitec.com\/en\/human-resources\/news-2025\/","title":{"rendered":"News 2025"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; custom_margin=&#8221;0px||0px|-151px|false|false&#8221; custom_padding=&#8221;0px||0px||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_row _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; width=&#8221;100%&#8221; max_width=&#8221;1140px&#8221; custom_margin=&#8221;0px|auto|0px|0px|false|false&#8221; custom_padding=&#8221;0px||||false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][et_pb_text _builder_version=&#8221;4.16&#8243; _module_preset=&#8221;default&#8221; text_text_color=&#8221;#000000&#8243; link_text_color=&#8221;#000000&#8243; ul_text_color=&#8221;#000000&#8243; ol_text_color=&#8221;#000000&#8243; quote_text_color=&#8221;#000000&#8243; header_2_font=&#8221;Roboto|500|||||||&#8221; header_2_text_color=&#8221;#232323&#8243; header_2_font_size=&#8221;40px&#8221; header_3_text_color=&#8221;#005292&#8243; header_4_text_color=&#8221;#005292&#8243; header_5_text_color=&#8221;#005292&#8243; header_6_text_color=&#8221;#005292&#8243; custom_margin=&#8221;0px||0px|-4px|false|false&#8221; custom_padding=&#8221;0px||0px|0px|false|false&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;]<\/p>\n<p>&nbsp;<\/p>\n<h2>Preamble<\/h2>\n<p>After several months of discussions, the Social Security Finance Bill has been definitively adopted. In addition, several decrees have been published, in order to clarify certain points pending for a few weeks. Let&#8217;s take stock in this summary note.\u00a0<\/p>\n<p><em><u>NB: this note does not deal with the measures of the 2025 Finance Law. <\/u><\/em><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\"><a name=\"_Toc55231064\"><\/a><a name=\"_Toc55231089\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline; font-size: xx-large;\"><strong>1. The main measure of the LFSS 2025 <br \/><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline; font-size: xx-large;\"><strong><\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #e09900;\">Reform of general reductions in employers&#8217; contributions:<\/span><\/li>\n<\/ul>\n<p>The current system will be modified, in two stages (on 1 January 2025, then on 1 January 2026) in several aspects in order to arrive at a single general degressive reduction scheme:<\/p>\n<ul>\n<li><span style=\"color: #0c71c3;\">Health insurance contribution &#8220;banner&#8221;:<\/span> Currently set at 2.5 times the minimum wage, the income ceiling will be reduced from 1 January 2025 to 2.25 times the minimum wage and then, by 1 January 2026, when the 6-point reduction in the contribution is abolished.<\/li>\n<li><span style=\"color: #0c71c3;\">Family allowance contribution &#8220;banner&#8221;<\/span>: Currently set at 3.5 times the minimum wage, the income ceiling will be reduced from 1 January 2025 to 3.3 times the minimum wage, and then, by 1 January 2026, the abolition of the 1.8 point reduction in the contribution.<\/li>\n<li><span><span style=\"color: #0c71c3;\">General reduction in social security contributions <\/span>:<\/span> Currently set at 1.6 times the minimum wage, the ceiling on remuneration eligible for the reduction will be modified as of 1 January 2025, with the integration of the value-sharing bonus in the calculation of the ceiling.The ceiling will also be modified, by Decree, with an amount between the minimum growth wage applicable on January 1, 2024 increased by 60% and the minimum growth wage in force increased by 60%. The objective by 2026 will be to have a ceiling set at 3 times the minimum wage (minimum wage increased by 200%).<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #e09900;\">Apprenticeship: Reduction of exemptions from employee contributions and CSG\/CRDS for apprentices:<\/span><\/li>\n<\/ul>\n<p>The remuneration of apprentices will be directly affected, with two distinct measures:<\/p>\n<ul>\n<li><span> <\/span>The part of the apprentices&#8217; remuneration that exceeds 50% of the minimum wage will be subject to the <span style=\"color: #0c71c3;\">CSG and the CRDS. <\/span><\/li>\n<li>In addition, the part of the remuneration of apprentices benefiting from an exemption from social security contributions will be reduced. Thus, <span style=\"color: #0c71c3;\">only 50% of the minimum wage will be exempt from social security contributions<\/span>, compared to 79% currently.<\/li>\n<\/ul>\n<p><span style=\"color: #e09900;\"><em>Please note that the measure only affects contracts concluded from the 1st day of the month following the publication of the LFSS: i.e. 1 March 2025. Contracts in progress before this date will therefore not be impacted. <\/em><\/span><\/p>\n<ul>\n<li><span style=\"color: #e09900;\">ATMP pension: revision of lump-sum compensation:<\/span><\/li>\n<\/ul>\n<p>The Social Security Finance Act enshrines the dual nature of the ATMP annuity with, on the one hand, a <span style=\"color: #0c71c3;\">professional part<\/span> corresponding to the loss of professional earnings and the incidence of incapacity. This amount will be determined according to the rate of permanent disability and a flat-rate scale that will be set by Decree and revalued every April 1.<\/p>\n<p>On the other hand, <span>a <span style=\"color: #0c71c3;\">functional part<\/span><\/span> of the pension will correspond to the permanent functional deficit, the amount of which will be equal to the <em>points of permanent functional incapacity x a percentage of a point value<\/em> set by a reference system taking into account age, which will be set by Decree.<\/p>\n<p>If the employer commits an inexcusable fault, both parts of the pension may then be increased. An implementing Decree must set out the reform by 1 June 2026 at the latest.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #e09900;\">Free shares: Increase in the employer&#8217;s contribution on free share allocations:<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #0c71c3;\">An increase from 20% to 30%<\/span> of the employer&#8217;s contribution on free share allocations will take place, as of the 1st day of the month following the publication of the LFSS \u2013 i.e. on 1 March 2025.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #e09900;\">Failure to take into account employees made available:<\/span><\/li>\n<\/ul>\n<p>As of 1 January 2025, employees made available by employer groups will no longer be taken into account in the social security workforce; and the transfer of these staff to that of user companies has been definitively abandoned.<\/p>\n<p><span style=\"color: #e09900;\">NB: Other measures have also been modified by the LFSS 2025 (increase from 15% to 20% of R&amp;D expenditure for YEIs, perpetuation of the TO-DE exemption for employment, etc.), do not hesitate to contact us if you have any questions.<\/span><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\">\n<p style=\"text-align: justify;\"><span style=\"text-decoration: underline; font-size: xx-large;\"><strong>2. Decrees<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #e09900;\"><em>Reduction in compensation for sick leave by social security: <u>Decree No. 2025-160 of 20 February 2025 on the ceiling on income from employment used as a basis for calculating daily allowances due under health insurance:<\/u><\/em><\/span><\/li>\n<\/ul>\n<p>As of 1 April 2025, a <span>\u00a0<span style=\"color: #0c71c3;\">reduction in the ceiling for compensation for sick employees for daily allowances from 1.8 times the minimum wage to 1.4 times<\/span><\/span> the minimum wage will\u00a0 apply. Thus, the ceiling for income from activities taken into account in the calculation of the IJSS is lowered to \u20ac2,522.52 instead of \u20ac3243.24.<\/p>\n<p>The employer will have to bear more responsibility for the cost of sick leave, in the event of compulsory salary continuation. In the absence of mandatory maintenance by the employer, employees will therefore have a reduced IJSS.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"color: #e09900;\"><em>Aid for the recruitment of an apprentice: Decree No. 2025-174 of 22 February 2025 on the one-off aid for employers of apprentices and the exceptional aid for employers of apprentices:<\/em><\/span><\/li>\n<\/ul>\n<p>The new rules for bonuses paid to employers are definitively fixed, from 24 February 2025.<\/p>\n<p><span style=\"color: #e09900;\">For the one-off aid:<\/span> the latter is set at \u20ac5,000 for employers with fewer than 250 employees, who conclude an apprenticeship contract for a diploma or a professional title equivalent to a Baccalaureate at most.<\/p>\n<p><span style=\"color: #0c71c3;\"><em>NB: for contracts concluded between 1 January 2025 and 23 February 2025, only the benefit of the one-off aid was maintained (subject to transmission of the contract to the OPCO within the legal deadlines). <\/em><\/span><\/p>\n<p><span style=\"color: #e09900;\">For exceptional aid:<\/span><\/p>\n<ul>\n<li><strong>Set at \u20ac5,000 <\/strong>for employers with fewer than 250 employees who conclude an apprenticeship contract for a diploma or a professional title at the level of Bac +2 to Bac +5.<\/li>\n<li><strong>Set at \u20ac2,000<\/strong> for employers with at least 250 employees, subject to compliance with specific conditions related to the number of work-study students\/contracts promoting professional integration.<\/li>\n<li><strong>Set at \u20ac6,000 <\/strong>for contracts concluded with a work-study student with a disability.<\/li>\n<\/ul>\n<p>\u00a0<span style=\"text-decoration: underline; font-size: large; color: #0c71c3;\"><strong><\/strong><\/span><\/p>\n<p><span style=\"color: #0c71c3;\"><strong><\/strong><\/span><\/p>\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ***<\/p>\n<p style=\"text-align: center;\"><em>This fact sheet contains summary information. Please contact us for advice tailored to your situation. We cannot be held responsible for misinterpretation.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\">\n<p><em>\u00a0<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><em><\/em><\/p>\n<p><span style=\"color: #005292;\">Contact<\/span><\/p>\n<p><span style=\"color: #e09900;\">Claire APPELGHEM<\/span><\/p>\n<p><em>Hear of HR\/Employment Law<\/em><\/p>\n<p>Claire.appelghem@groupe-aplitec.com<\/p>\n<p>01 40 40 38 38<\/p>\n<p><em><\/em><\/p>\n<p><em><\/em><\/p>\n<p><em><\/em><\/p>\n<p><em><\/em><\/p>\n<p><span style=\"font-size: x-large;\"><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][et_pb_button button_url=&#8221;https:\/\/www.groupe-aplitec.com\/wp-content\/uploads\/2025\/03\/Note-News-2025-1.pdf&#8221; url_new_window=&#8221;on&#8221; button_text=&#8221;T\u00e9l\u00e9charger la note&#8221; button_alignment=&#8221;center&#8221; _builder_version=&#8221;4.27.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221; theme_builder_area=&#8221;post_content&#8221;][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Preamble After several months of discussions, the Social Security Finance Bill has been definitively adopted. In addition, several decrees have been published, in order to clarify certain points pending for a few weeks. Let&#8217;s take stock in this summary note.\u00a0 NB: this note does not deal with the measures of the 2025 Finance Law. [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":9239,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[58,59],"tags":[],"class_list":["post-9246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-human-resources","category-news"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>News 2025<\/title>\n<meta name=\"description\" content=\"After several months of discussions, the Social Security Finance Bill has been definitively adopted. 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