End of subsidized jobs

Employers who hire an unemployed person living in a priority district of the urban policy (QPV(1)), as part of a subsidized job, can benefit from financial aid. This applies to jobseekers registered with France Travail (formerly Pôle Emploi), members of a professional security contract as well as young people followed by a Local Mission(2) who are not registered as jobseekers. Introduced between June 29, 2013, and July 5, 2015, then again from April 1st, 2018, this recruitment aid scheme will end at the end of this year, the government having announced that it will not be extended. In other words, it only applies to employment contracts signed until December 31st, 2024.

Social Security ceiling

According to a press release recently published on the website of the Official Bulletin of Social Security (Boss(3)), the amount of the Social Security ceiling for 2025 is expected to increase by 1.6% compared to 2024. Thus, on January 1st, 2025, the monthly amount of the Social Security ceiling would increase from €3,864 to €3,925 and its annual amount from €46,368 to €47,100.

Gifts to employees

While gifts and vouchers offered to employees at Christmas are, like any form of remuneration, normally subject to social security contributions, CSG and CRDS, in practice, the Urssaf shows a certain tolerance in this area. Thus, when the total amount of gifts and vouchers that you award to each employee during a calendar year does not exceed 5% of the monthly Social Security ceiling (€193 per employee in 2024), you are not liable for the corresponding social security contributions. And if, this year, you have already exceeded this threshold, you can still offer a gift or a voucher to your employees especially for Christmas while being exempt from social security contributions, provided that its unit value does not exceed €193.

Plastic packaging of fruit and vegetables

A decree of June 20, 2023, issued in application of the law of February 10, 2020, on waste, had prohibited, as of July 1st, 2023, the sale in plastic packaging of “unprocessed” fresh fruits and vegetables, i.e. those that are sold in their raw state, or that have undergone a simple preparation such as cleaning, trimming, draining or drying. Several exceptions are provided, especially for fruit and vegetables that present a risk of deterioration when sold in bulk. However, at the request of several professional unions representing the plastics industry, this decree has just been annulled by the Conseil d’Etat. The sale of fresh fruits and vegetables wrapped in plastic is therefore allowed again until the government issues a new decree.