Overview
- The government’s PLFSS for 2026 proposes ending remaining employee social contribution exemptions for apprentices on new contracts from January 2026, a change the executive says would raise about €1.6 billion.
- Restoring contributions would lower apprentices’ take‑home pay, with deputies estimating reductions of roughly €10 to €100 per month depending on wages.
- Labour Minister Jean‑Pierre Farandou told deputies he is ready to consider an alternative to a full repeal to secure a compromise.
- Deputies from across the political spectrum, including some from Renaissance, oppose the provision; if Article 9 is voted down, the 2025 rules would continue next year.
- Earlier 2025 measures already taxed apprentice pay above 50% of the minimum wage and reduced hiring bonuses, changes linked to falling contracts, with INSEE forecasting about 65,000 fewer positions by end‑2025 and some stakeholders warning further aid cuts are being considered.