Please note :
Court of Auditors' Report on the Implementation of Social Security Financing Laws:
In its report published on 26 May, the Court of Auditors outlines a list of proposals to restore the financial balance of social security. Among these proposals is the reduction of exemptions from contributions granted to companies (e.g., the Fillon reductions), as the Court notes that the volume of exemptions "has almost quadrupled" since their introduction.
The Court recommends:
- Adjusting the eligibility threshold, the calculation base, and the profile of the future general, gradually reduced exemption. The Court suggests, for instance, that similar to the integration of the "PPV" (value-sharing bonus) into gross salary used to calculate the exemption, this cost-saving measure could be extended to other wage supplements related to profit-sharing and employee share ownership.
- Having the State directly assume responsibility for compensating the general reductions in employer social security contributions to the Agirc-Arrco and Unédic schemes.
Figures :
19.1%
The percentage of French people who held a retirement savings
instrument in 2024, an increase of 2.7 percentage points compared
to 2021.
TIMELINE
Balance of Apprenticeship Tax:
The apprenticeship tax is levied at a total rate of 0.68% of the payroll, comprising a main portion of 0.59% and a "balance" portion of 0.09%.
This "balance" portion can be allocated by employers to the funding of initial technological and vocational training (excluding apprenticeships), as well as to actions promoting professional integration, via the digital platform SOLTEA, which will be accessible from 26 May to 24 October 2026. This platform enables employers to designate the institutions or training courses to receive the "balance".
WORK IN PROGRESS
Consultation on Pensions:
The social partners have completed their discussions on the governance and management of the pension system. A key proposal is to abandon the annual review of the system, which had previously followed the adoption of the annual Social Security Financing Act (LFSS). Instead, management would be entrusted to a board of directors, similar to that of the complementary pension scheme. This management would be framed by an enabling law and further defined in a national interprofessional agreement (ANI) adopted every four years.
A new phase of negotiations is scheduled between 5 and 17 June 2025, based on a joint draft text to be prepared in advance.
Proposed Law to Modernize the Meal Voucher Scheme:
A draft law aims to modernize and adapt the use of meal vouchers. It notably seeks to make the exceptional derogation permanent, in place since 18 August 2022 and extended until 31 December 2026, allowing the purchase of all food products, whether or not they are immediately consumable.
The bill also proposes to explicitly allow employees to use their meal vouchers throughout the entire national territory, without geographical restrictions linked to the workplace.
Revision of EU Social Security Coordination Regulations:
EU institutions will meet in June to resume negotiations on overhauling the legislation on coordinating social security systems. One point of discussion is a proposal to simplify the rules on A1 certificates, which confirm affiliation with the home country's social security system during secondments.
The requirement to obtain this certificate before missions abroad could be waived for trips of up to 30 consecutive days, thereby reducing the administrative burden currently imposed on companies before any secondment.
Clarifications on the Apprenticeship Funding Scheme:
Two draft decrees were submitted to the social partners for review on 21 May 2025, with implementation scheduled for 1 July 2025.
They plan to:
- Set the mandatory employer contribution for funding apprenticeship contracts aimed at high-level qualifications (Bachelor's degree and above) at €750.
- Reduce the funding levels by 20% for training delivered at least 80% remotely.
Phased Retirement:
As part of the review of the bill transposing the ANI on senior employment, the social partners have submitted a draft decree to the CNAV for consultation. The decree aims to lower the minimum age required to benefit from phased retirement to 60, currently set at 62 for insured people born after 1968.
This change would apply to pensions taking effect from 1 September 2025.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
