Following the webinar Actualités paie et cotisations sociales hosted in February 2025Many questions were asked. Here are the answers from our experts.
Wasn't the exemption threshold for the "fuel bonus" €200 in 2024?
For 2024, the exemption threshold for the "fuel bonus" was €200/year/employee. For 2025, the threshold will rise to €300/year/employee.
Do the exemption limits for "fuel bonus" apply when using a WorkLife card?
Yes, the Worklife card is a prepaid, paperless payment solution.
No matter how the employer pays the bonus, the threshold for exemption from contributions remains unchanged.
Is the amount of the PPV (Prime de Partage de la Valeur) also included in the calculation of the LODEOM (Loi pour l'Ouverture et le Développement Economique de l'Outre-Mer) exemption in 2025?
An implementing decree is expected soon.
However, given that the remuneration taken into account for the LODEOM calculation is determined by the conditions laid down for the RGCP (Réduction Générale des Cotisations Patronales), it is likely that the PPV will also be taken into account for the LODEOM calculation.
We don't subject the PPV (Value Sharing Bonus) to social security contributions. Do we run the risk of being reassessed in the event of an URSSAF audit?
If the exemption thresholds are respected, there is no risk of adjustment.
Reduced rates of health insurance and family allowance contributions: should the December 2023 SMIC be taken into account to determine the respective application thresholds?
To date, the French administration has not specified the applicable reference SMIC.
Do the subsidies paid for hiring apprentices apply to existing contracts or to new ones?
Decree no. 2025-174 of February 22, 2025 on one-off assistance for apprentice employers and exceptional assistance for apprentice employers was published in the Journal Officiel on February 23, 2025.
The new provisions apply to apprenticeship contracts signed on or after February 24, 2025, the day after the text is published.
Do the provisions governing payment of the PPV (Value Sharing Bonus) apply to foundations and associations?
Yes, associations and foundations can pay PPV to their employees.
This social and tax regime applies to premiums paid between 1 January and 31 December.er January 2024 and December 31, 2026.
1/ In associations or foundations with fewer than 50 employees:
- When the employee's remuneration is less than three times the annual SMIC corresponding to the contractual working hours, the value-sharing bonus is exempt from social security contributions, CSG-CRDS and income tax.
- If the employee earns at least three times the annual minimum wage, the value-sharing bonus is exempt from social security contributions and is subject to CSG-CRDS and income tax.
2/ In associations or foundations with 50 or more employees:
- Whatever the employee's remuneration, the value-sharing bonus is exempt from social security contributions and is subject to CSG-CRDS and income tax.
If all or part of the bonus is allocated to an employee savings plan or retirement savings plan, the amount allocated is exempt from income tax.
In short, foundations and associations can pay the value-sharing bonus, provided they have employees and meet the statutory criteria for exemption.
Is the one-off grant for hiring apprentices still in force? Is there a limit on the number of apprentices?
Decree no. 2025-174 of February 22, 2025 on one-off exceptional assistance for apprentice employers was published in the Journal Officiel on February 23, 2025.
This text specifies the conditions for granting aid and the amounts awarded, but does not indicate that there is a strict ceiling on the number of apprentices an employer can take on under this scheme.
Can we reimburse electric car recharging directly to the employee?
If the vehicle is used exclusively for business purposes, the employer can reimburse the full cost of recharging the electric vehicle, which is considered a business expense.
On the other hand, if the employer reimburses the cost of recharging for home-to-work journeys, the amount reimbursed must be indicated on the payslip, with a possible exemption of up to €600 per year and per employee.
If our company signs a new apprenticeship contract with the same apprentice, but with a higher diploma, can the company benefit from the maximum €5,000 grant, given that this is a new contract?
Yes, decree no. 2025-174 of February 22, 2025 on one-off exceptional aid to apprentice employers stipulates that the employer must not have received aid for hiring an apprentice for a previous apprenticeship contract with the same apprentice. for the same professional certification.
What is the minimum reference amount for a health payment in 2025?
For 2024, the minimum reference amount for a full-time employee was set at €20.75 per month.
Information on the minimum health payment for 2025 has not yet been published.
Is the "fuel bonus" valid for all employees?
If an employer decides to introduce a "fuel bonus", it must benefit all employees.
Eligible employees are those obliged to use their personal vehicle to get from home to work, notably because public transport is insufficient or inaccessible, or because the employee has special working hours.
Employees who are provided with a vehicle on a permanent basis by their employer, and for whom the employer covers the cost of fuel or electricity, employees who are housed and those whose transport is provided free of charge by the employer, are not eligible for the "fuel bonus".
Does the substitution DSN apply to the civil service?
All legal entities whose social security contributions are collected by URSSAF or MSA are concerned by the substitution DSN.
Are CRMs sent out only once a year?
Each month, URSSAF and MSA issue standardized CRMs to the declarant, corresponding to the anomalies observed in the month declared in the DSN.
From 2025 onwards, if URSSAF and MSA note the presence of uncorrected anomalies in the months of year N-1, these organizations will send "reminder" CRMs to declarants in March N+1, informing them of the uncorrected anomalies.
