The Assembly maintains the exemption from social security contributions for apprentices

The Assembly rejected on Friday, November 7, the extinction of the exemption from employee contributions on the remuneration of apprentices, proposed by the government in the draft social security budget.

The entire left wing, the far right, but also the vast majority of the government camp adopted an amendment that overturned the measure, which aimed to achieve savings.

The executive's draft budget proposes to eliminate the exemption from employee contributions for apprentices for contracts starting from January 1, 2026, without affecting those already in progress.

The portion of remuneration exceeding 50% of the minimum wage was no longer subject to this exemption since this year.

In practical terms, thanks to this exemption, the net remuneration of apprentices is thus closer to its gross amount.

Thus, its removal would result in "a reduction in their remuneration of around 100 euros per month for some", warned Céline Thiébault-Martinez (PS).

"Your government is choosing to attack working youth," added Alexandre Loubet (RN).

The general rapporteur for the Social Security budget, Thibault Bazin (LR), tried in vain to defend the measure by highlighting current "injustices" between the net remuneration of an employee and an apprentice in the same company, both at the minimum wage: "there is a net difference, with identical gross remuneration, of 188 euros", he argued.

"These differences are not easy to explain to an employee," added Labour Minister Jean-Pierre Farandou.

He praised the "spectacular" success of apprenticeships, driven by "public money" in recent years: "a powerful effect, a driving force was needed to (...) establish apprenticeships in our country," he said.

But he also stressed the need for savings, given that 16 billion euros have been committed to apprenticeships in 2024 according to him.

The minister had said he was open to a compromise proposed by Mr. Bazin, to maintain exemptions of up to 25% of the minimum wage.

But the vote on this option did not take place, with the deputies deciding from the outset of the discussion to simply abolish the reform of the exemptions.

Discussions on the draft Social Security budget for 2026 are expected to continue throughout the weekend, unless the revenue section is rejected, which would interrupt the review.

Otherwise, a vote on the entire text is scheduled for Wednesday after two days off.