The adoption at the beginning of December of the motion of censure that overthrew the government put a stop to the legislative processes that should lead to votes on the Social Security financing bill for 2025 and the finance bill for 2025.

The failure to adopt these texts by Parliament will result in employers maintaining, in 2025, the contribution rates for accidents at work and occupational diseases, as well as the parameters for calculating the general reduction in employer contributions applicable in 2024, along with the end of the exemption from social security contributions on tips.

Note: The government plans to adopt these two budget texts by the end of February 2025.

Contribution Rates for Accidents at Work and Occupational Diseases

At the end of each year, the government adopts decrees determining the contribution rates for accidents at work and occupational diseases (AT- Accidents du travail/MP- Maladies professionnelles ) that employers must apply to the remuneration due to their employees in the following calendar year.

However, this year, in the absence of a Social Security financing law for 2025 setting the financial balance of the occupational injury branch, these decrees have not been published.

Faced with this unusual situation, the Official Bulletin of Social Security (Bulletin officiel de la Sécurité Sociale: BOSS ) indicated that employers should, at the beginning of 2025, continue to apply the 2024 AT/MP contribution rates.

General Reduction in Employer Contributions

Employees’ salaries below 1.6 times the minimum wage entitle the employer to a reduction in Social Security contributions. This relief is calculated using a mathematical formula, one of the parameters of which is determined each year by decree.

However, as the setting of this parameter depends on the publication of the decrees establishing the AT/MP contribution rates—and these decrees have not been published—this parameter could not be defined.

Thus, at the beginning of 2025, employers must continue to apply the same parameters for calculating the general reduction in employer contributions as in 2024.

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