Work -study contracts: your apprentice salary will drop in 2025, here is how much

The security budget provides in particular to increase the taxation of apprentices’ income. Result: the net salary of these young workers will decrease significantly.

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Bad news for apprentices : Their pay sheet will discharge. Because the Social Security financing bill (PLFSS) 2025, which must definitively be adopted in the coming days, will cost them dearly. Among other strokes, the text provides for Reduce the exemption from employee contributions and ofsubject to the widespread social contribution (CSG) and the Contribution to the reimbursement of social debt (CRDS) All apprentices earning at least 50% of the minimum wage.

Currently, the remuneration of apprentices is largely exempt from employee contributions, in order to encourage employers to recruit them. In practice, only wages exceeding 79% of the minimum wage is subject to these contributions. In addition, all apprentices also escape the CSG and the CRDS. A substantial advantage, since these load exemptions related to learning cost 1.5 billion euros for the State in 2023, according to numbers General Inspections of Social Affairs (IGAS) and Finance (IGF), published last September.

But for all the learning contracts signed From March 1 in companies with more than 10 employeesthese reductions will be largely reduced. And this, for “All apprentices who earn more than 50% of the minimum wage, whatever their age”specifies Nathalie Fleury, vice-president of Lyseis Partner, firm specializing in advice to training organizations. Clearly, the share of exempt from social contributions will fall from 79% to 50% of the minimum wage. An apprentice paid in the minimum wage-or 1,800 euros gross per month, including 1,422 euros (79% of the salary) were hitherto completely exempt-will now see half of his salary (900 euros) Submitted to contributions. As a reminder, an apprentice’s salary varies depending on their age and level of study. It can reach up to 100% of the minimum wage, or 1,801.80 euros gross per month. In some professional branches, remuneration may even be higher if the collective agreement provides for a higher minimum wage.

202 euros less monthly for an apprentice paid in the minimum wage

But how much an apprentice paid in the minimum wage will he lose concretely? For CapitalBaptiste Martin, secretary general of the Association of Apprentices of France, did the accounts. Let us remain in the case of an apprentice who receives 100% of the minimum wage, or 1,800 euros gross per month. From now on, the CSG (9.2%) and the CRDS (0.5%) will end the share of the salary which exceeds 50%of the minimum wage, or 900 euros. The apprentice will therefore touch some 87 euros (9.7% of 900 euros) less.

Add to that the drop in the exemption from social contributions, and the perceived salary melts even more. Before the reform, 79% of the minimum wage was exempt from charges, which meant that only 378 euros were subject to social security contributions (around 22%, or 83 euros). With an exemption now reduced to 50% of the minimum wage, 900 euros will be subject to social security contributions. Result, “The amount of levies jumped at 198 euros per month, 115 euros more than before the reform”Baptiste Martin figure. In total, for a SMIC paid apprenticethese two plane strokes represent a Net loss of 202 euros per month.

1.265 billion euros in savings, but at what price?

According to IGF and IGAS, the exemptions from CSG and CRDS applied to the salaries of apprentices today represent a shortfall of 1.2 billion euros for the first and 64.6 million euros for the second. If Jean-Philippe Audrain, President of the National Federation of Directors of Apprenticeship Centers (Fnadir), recognizes that the time is for savings, it is nevertheless feared devastating effects For young people concerned. “They are already facing very important charges: rent, sometimes several dwellings, transport, food … Reducing their salary is first of all Risk an increase in abandonment and contract breaks ”he alerts.