{"id":312929,"date":"2025-03-07T11:04:55","date_gmt":"2025-03-07T10:04:55","guid":{"rendered":"https:\/\/group-gac.com\/?p=312929"},"modified":"2025-03-07T17:38:49","modified_gmt":"2025-03-07T16:38:49","slug":"loi-de-finances-loi-de-financement-de-la-securite-sociale-2025-quels-impacts","status":"publish","type":"post","link":"https:\/\/group-gac.com\/en\/finance-act-social-security-financing-act-2025-what-impact-2\/","title":{"rendered":"Loi de Finances &amp; Loi de Financement de la S\u00e9curit\u00e9 Sociale 2025: what impact on payroll?"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"312929\" class=\"elementor elementor-312929\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0e9fec1 e-con-full e-flex e-con e-parent\" data-id=\"0e9fec1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-80e3dc5 elementor-widget elementor-widget-text-editor\" data-id=\"80e3dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT00005116800\"><strong>The Finance Act<\/strong><\/a> and <strong><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051269481\">Social Security Financing Act (LFSS)<\/a><\/strong> have been promulgated. They were published in the JO on February 15 and 28, 2025 respectively.<\/p>\n<p>Adopted against a backdrop of severe budget constraints, the aim is twofold: to control expenditure and diversify sources of financing.<\/p>\n<p>This context requires companies and employees to adapt quickly to the new rules.<\/p>\n<p><span style=\"color: #3687c4;\"><strong>Let's decipher these new measures and their impact on payroll.<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65d81a2 elementor-widget elementor-widget-heading\" data-id=\"65d81a2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Apprenticeship contracts signed on or after March 1, 2025<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c50391 e-flex e-con-boxed e-con e-child\" data-id=\"7c50391\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc503ad elementor-widget elementor-widget-text-editor\" data-id=\"bc503ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Apprentices are now paid <strong>subject to CSG \/ CRDS ;<\/strong> however, the partial exemption from employee contributions applies.<\/p>\n<p>The exemption limit for employee contributions is raised from <strong>79 % to 50 % of minimum wage <\/strong>(i.e. from \u20ac1,423.45 to \u20ac900.92).<\/p>\n<p>As a result, the net salary received by the apprentice employee will be reduced.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e39e50 e-flex e-con-boxed e-con e-parent\" data-id=\"3e39e50\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e33e175 elementor-widget elementor-widget-heading\" data-id=\"e33e175\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Aid for apprentices<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-db423ce e-flex e-con-boxed e-con e-parent\" data-id=\"db423ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac83754 elementor-widget elementor-widget-text-editor\" data-id=\"ac83754\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Decree of February 23, 2025 modified the amount of aid for contracts signed on or after February 24, 2025 (for the 1<sup>time<\/sup> year of study) :<\/p>\n<ul>\n<li><strong>5,000 maximum for companies with fewer than 250 employees<\/strong> (instead of \u20ac6,000)<\/li>\n<li><strong>2,000 maximum for companies with more than 250 employees<\/strong>6,000 from 2023 to 2024 and from \u20ac1 to \u20ac0.<sup>er<\/sup> January to February 23, 2025)<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c8b575 elementor-widget elementor-widget-heading\" data-id=\"3c8b575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reconfiguration of reductions in employer contributions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1163b28 elementor-widget elementor-widget-text-editor\" data-id=\"1163b28\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A reform of tax relief is planned in two stages (2025 and 2026). It concerns the general reduction in employers' contributions (RGCP), as well as the reduced rates of employers' health insurance and family allowance contributions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dab11a3 elementor-widget elementor-widget-heading\" data-id=\"dab11a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">In 2025<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a7f5c6b elementor-widget elementor-widget-text-editor\" data-id=\"a7f5c6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>1\/ <strong>Lower remuneration thresholds<\/strong> for reduced health insurance and family allowance rates :<\/p>\n<ul>\n<li><strong>Health Insurance<\/strong>Reduced rate to 7 % (instead of 13 %) for remuneration <strong>below 2.25 SMIC,<\/strong> compared with 2.5 SMIC previously<\/li>\n<li><strong>Family allowances<\/strong>Reduced rate to 3.45 % (instead of 5.25 %) for remuneration <strong>below 3.3 SMIC<\/strong>compared with 3.5 SMIC previously<\/li>\n<\/ul>\n<p><strong>2\/ Integration of the Value Sharing Bonus<\/strong> <strong>(PPV)<\/strong> in the formula for calculating the RGCP coefficient and base.<\/p>\n<ul>\n<li><strong>Attention<\/strong>The first part of this reform is due to take effect retroactively from 1 January.<sup>er<\/sup> January 2025: payroll software will need to be able to recalculate and regularize the tax breaks initially declared in January and February 2025. However, exceptions may be made for employees who leave the company during this period.<\/li>\n<li>To date, the SMIC rate to be taken into account remains unknown. The decrees implementing the LFSS should specify it at a later date.<\/li>\n<li>This will automatically increase employer contributions for employers eligible for these schemes.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d0cf99 elementor-widget elementor-widget-heading\" data-id=\"0d0cf99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">In 2026<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c02e7ee elementor-widget elementor-widget-text-editor\" data-id=\"c02e7ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The various schemes are to be merged into a single general reduction.<\/p>\n<p><strong>Reduced rates for health insurance and family allowances will be abolished, and the RGCP will be reconfigured.<\/strong> in order to achieve degressivity up to 3 SMIC.<\/p>\n<p>The impact on employers' contributions will be negative overall, but will depend on the pay levels usually applied.<\/p>\n<p>The Bulletin Officiel de la S\u00e9curit\u00e9 Sociale (BOSS) should provide important details on the practical application of this reform in a few weeks' time.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bba175a elementor-widget elementor-widget-heading\" data-id=\"bba175a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Lowering of the ceiling for Indemnit\u00e9s Journali\u00e8res paid by Social Security (IJSS) as of April 1, 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37e21ef elementor-widget elementor-widget-text-editor\" data-id=\"37e21ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The reference salary used to calculate the IJSS will be <strong>capped at 1.4 SMIC<\/strong> instead of 1.8 SMIC (i.e. \u20ac2,522.52 compared with \u20ac3,243.24 previously).<\/p><p>If the employer is subject to a salary maintenance obligation, the additional salary paid to compensate for the reduction in IJSS will be higher. In addition, complementary health insurance companies may increase their contributions.<\/p><p><strong>This will lead to an increase in social security contributions, and more generally, an impact on absenteeism.\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-94e3f89 elementor-widget elementor-widget-heading\" data-id=\"94e3f89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Increase in specific employer contribution on bonus shares from 20% to 30% as of March 1, 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a60a805 elementor-widget elementor-widget-text-editor\" data-id=\"a60a805\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>The Finance Act 2025 provides for an extension of the mobility payment<\/strong> to the regions (except Ile-de-France) for employers with at least 11 employees, to finance transport infrastructure.<\/p>\n<p>From 2026 onwards, organizations will be able to introduce a mobility payment rate. <strong>capped at 0.15%, which will be added to the existing mobility payment.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4226544 elementor-widget elementor-widget-heading\" data-id=\"4226544\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Reinforced control systems<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6225662 elementor-widget elementor-widget-text-editor\" data-id=\"6225662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The fight against social fraud is being stepped up, with stricter controls. Companies will have to be even more vigilant in managing their files.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ac66540 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ac66540\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ce5729 elementor-widget elementor-widget-text-editor\" data-id=\"9ce5729\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\"><strong>These measures, designed to strengthen the financing of Social Security in particular, are actually increasing the financial burden on companies.<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>Nevertheless, certain sectors and players benefit from specific support measures:<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9415f70 elementor-widget elementor-widget-heading\" data-id=\"9415f70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TO-DE exemption for the agricultural sector extended and strengthened <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aae4005 elementor-widget elementor-widget-text-editor\" data-id=\"aae4005\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Under this scheme, employers hiring seasonal agricultural workers are exempt from employer contributions up to 1.6 SMIC.<\/p>\n<p>This exemption was due to expire on December 31, 2025. <strong>finally becomes perennial <\/strong>with a compensation ceiling raised by <strong>1.20 SMIC to 1.25 SMIC <\/strong>for total exemption<strong> (i.e. from \u20ac2,162.21 to \u20ac2,252.30), <\/strong>retroactive to <strong>1<sup>er<\/sup>\u00a0May 2024. <\/strong><\/p>\n<p><strong>The LFSS extends the benefit of this scheme to :<\/strong><\/p>\n<ul>\n<li><strong>agricultural machinery cooperatives (CUMA)<\/strong><\/li>\n<li><strong>fruit and vegetable packing cooperatives<\/strong><\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-784b2f0 elementor-widget elementor-widget-heading\" data-id=\"784b2f0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Young Innovative Companies (JEI)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f94a02a elementor-widget elementor-widget-text-editor\" data-id=\"f94a02a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Exemption from employer contributions<\/strong> for employees involved in research and innovation <strong>are maintained.<\/strong><\/p>\n<p>However, the LFSS 2025 raises the threshold for research and development expenditure from 1 January onwards.<sup>er<\/sup> March 2025.<\/p>\n<p>To qualify for JEI status, the company must carry out the following activities<strong> expenses representing at least 20%<\/strong> of its expenses instead of 15%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0947ea0 elementor-widget elementor-widget-heading\" data-id=\"0947ea0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The exemption from employer contributions for companies located in a BER (Bassin d'Emploi \u00e0 Redynamiser) zone has been extended until December 31, 2027.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-14ed8c0 elementor-widget elementor-widget-text-editor\" data-id=\"14ed8c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>This exemption lasts for 5 years on remuneration. <strong>up to 1.4 SMIC.<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dec1c70 elementor-widget elementor-widget-heading\" data-id=\"dec1c70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">LFSS 2025 extends the scope of circulars' enforceability to all collection agencies, notably the AGIRC-ARRCO supplementary pension fund and the MSA.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a14725 elementor-widget elementor-widget-text-editor\" data-id=\"9a14725\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Until now, only Social Security circulars were enforceable against URSSAF, thus preventing any reassessment if an employer applied the legislation in accordance with these directives. From now on, this guarantee extends to the other bodies concerned, offering employers greater legal certainty.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae14bdf elementor-widget elementor-widget-heading\" data-id=\"ae14bdf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">In conclusion<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-417f19a elementor-widget elementor-widget-text-editor\" data-id=\"417f19a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>The Finance Law and the Social Security Financing Law 2025 mark a turning point for employers with major adjustments to contributions and exemptions, implying an increase in social charges.<\/p><p>Faced with these developments, it is essential for HR and payroll managers to adapt their social security management strategy now, in order to optimize their costs and avoid any possible reassessments.<\/p><p>The support of payroll experts can be an invaluable asset in ensuring compliance and benefiting from existing schemes.<\/p><p><strong>How does your company plan to anticipate these changes? Feel free to share your feedback and questions <a href=\"\/en\/contact@group-gac.com\/\">here.<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>What new features does the Finance Act &amp; Social Security Financing Act 2025 introduce? Discover their impact on employers and employees.<\/p>","protected":false},"author":48,"featured_media":312936,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"none","_seopress_titles_title":"Loi de Finances & Loi de Financement de la S\u00e9curit\u00e9 Sociale 2025\u00a0: quels impacts en paie ?","_seopress_titles_desc":"Quelles nouveaut\u00e9s introduit la Loi de Finances & la Loi de Financement de la S\u00e9curit\u00e9 Sociale 2025\u202f? 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